-Delivery of sea, air and railway vehicles,

-Delivery of floating system and vehicles,

-Delivery and services done concerning the manufacture and construction of these vehicles.

-Modification, maintenance and repair services of these vehicles

done to the taxpayers whose businesses are leasing or operating sea, air and railway vehicles, floating system and vehicles in various forms are excluded from value added tax.

(Value Added Tax Law a. 13/1-a, Value Added Tax Law General communiqué 48; Value Added Tax Law Circular/31)

Exploration, operating, enrichment and refining activities concerning gold, silver and platinum and within scope of Oil Exploration Law provisions services and delivery of goods done to those who are busy with oil exploration activities are excluded from value added tax.

( Value Added Tax Law a.13/1-c, Value Added Tax Law General communiqué 16,19,93,95)

Delivery of machines and equipment to the taxpayers, owner of the investment incentive certificate, under this certificate are excluded from value added tax.

(Value Added Tax Law a.13/1-d, Value Added Tax Law General communiqué 69,72,74,87,92) (Cabinet Decision numbered 2004/8127)

Delivery of goods and rendering of services concerning businesses mentioned hereafter to the taxpayers who deal with construction, restoration and widening businesses of ports and airports by themselves or make others deal with these businesses are excluded from value added tax. (Value Added Tax Law a. 13/1-e, Value Added Tax Law General communiqué 93,96)