VAT will be applied at 0% rate in the below supply categories: Exports of goods and services to outside the GCC; � International transportation, and related supplies; � Supplies of certain sea, air and land means of transportation (such as aircrafts and ships); � Supply or import of precious metals for investment purpose; � Newly constructed residential properties, that are supplied for the first time within 3 years of their construction; � Supply of certain education services, and other related goods and services; � Supply of certain Healthcare services, and other related goods and services. � Supply of crude oil and natural gas;