| O'Grady, Sean 26 July 2007 "", The Independent | Puerto Rico's adoption of a VAT represents a major shift in tax policy and renders the Commonwealth as the first U |
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| Michigan State Journal of International Law |
; Keen, Michael; Summers, Victoria P.
| Freund, Caroline 18 January 2017 | VAT is not implemented in 2 of India's 28 states |
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| Reporter, Sarah Diaa, Staff 15 June 2016 | No real "reduced rate", but rebates generally available for new housing effectively reduce the tax to 4 |
Piped water, power supply the first 200 units per month for domestic consumers , transportation services, education, and health services are tax-exempt.
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