Under the TRAIN Law, the following transactions are VAT exempt, except: a. Sales of drugs and medicine to in-patients of hospitals b. Association dues, membership fees, and other assessments and charges collected on a purely reimbursement basis by homeowners' associations and condominium corporations established under RA 9904 (Magna Carta for Homeowners and Homeowners' Association) and RA 4726 (The Condominium Act) c. Sale of power or fuel generated through renewable sources of energy d. Sale or importation of fertilizers, seeds, seedlings and fingerlings, fish, prawn, livestock and poultry feeds, including ingredients, used in the manufacture of finished feeds