Page 43 - P6 Slide Taxation - Lecture Day 3 - VAT Part 1
P. 43

Service = Transport [s 11(2)(c)]



                                                                                  s 1 Definition:

                                                                                - Securing services

                                                                                - Cargo inspection services
  • Transport of goods                                                          - Container handling services



       o Inside RSA  inside RSA                                                - Storage of transported goods



       o including ancillary transport services



       o supplied by same supplier wrt services in s 11(2)(a)













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                         RSA                                           RSA                                           RSA
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