³ÉÈËÓ°Òô

The following are exempt from GST in Senegal:

1. Ìý

   •ÌýÌýÌýÌý Hospitalisation services, including transport of the injured and sick, personal care services provided by hospitals, care centres or similar bodies, and care services provided by members of the medical and paramedical professions. However, these hospital services do not include room rentals and other hotel services provided by private establishments.

2. Ìý

   •ÌýÌýÌýÌý Supplies of medicines and pharmaceutical products, as well as supplies of specialised equipment and products for medical activities that are exempt from GST.

3. Ìý

   •ÌýÌýÌýÌý Supplies of unprocessed, essential foodstuffs, the list of which is set by order of the Minister of Finance.

4. Ìý

   •ÌýÌýÌýÌý School or university education provided by public or private establishments or similar bodies.

5. Ìý

   •ÌýÌýÌýÌý Water and electricity supplies to households whose consumption does not exceed the social bracket set by order of the Minister of Finance.

6. Ìý

   •ÌýÌýÌýÌý Financial transactions and insurance and reinsurance services, which are subject to specific taxation.

7. Ìý

   •ÌýÌýÌýÌý Transfers of real estate, real property