Nation A wants to provide special treatment for some suppliers of goods and services and for some specific goods and services. In the following questions, you should decide if the special treatment should take the form of zero rating or exemption of the supplier and/or the particular goods and services. 

a. Nation A wants to provide that charities and units of government shall not charge VAT on their sales of goods or their rendition of services, but they shall not obtain a refund for VAT paid on their purchases. 

b. Same as (a), except that the charities and units of government shall obtain a refund for VAT paid on their purchases. 

c. Nation A wants to provide that consumers of food sold at retail shall not bear any VAT on food. 

d. Nation A wants to provide that insurance companies shall not charge VAT on insurance premiums, but they shall bear VAT paid on their purchases.