Exempt or Partly Exempt Businesses
There are some goods and services on which VAT is not charged. These are exempt from VAT. Please see Section 30 thru 35 of the VAT Act. If all of the goods and services you sell are exempt, your business is exempt and you will not be able to register for VAT. This means you won't be able to reclaim any VAT on your business purchases.
If only some of the goods and services you sell are exempt then your business is partly exempt and you'll be able to get back some of the VAT you pay on your business purchases.