Article 29 of the GCC Common VAT Agreement grants each Member State discretionary power over the VAT treatment of specific sectors. States may choose to either exempt or apply a zero-rate tax to the education, health, real estate, and local transport sectors. The specific conditions and provisions for implementing these measures are determined by each state's domestic legislation. Additionally, the article permits each Member State to subject its oil, oil derivatives, and gas sector to the zero-rate, with the implementation details and conditions also being set at the national level.