- Zero-rated construction supplies include locally produced sand, stone, concrete blocks, steel beams, roofing products, and more
- Capital equipment and machinery used in mining, forestry, agriculture, construction, and manufacturing industries are zero-rated for VAT
- Exempt construction supplies include new motor trucks, safety equipment, machinery for renewable energy, and accommodation in residential dwellings
Source: gra.gov.gy
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.