Page 21 - Chapter 32 VAT Part 3
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s 17(2) Exceptions: Input is allowed on (continues...)
(iii) Entertainment supplied by a vendor that forms part of
his supply of a taxable passenger transport service.
(iv) Seminars that also supply entertainment at consideration.
(v) Acquisition of goods or services by a municipality that
supplies sport/recreational facilities to the public.
(vi) Acquisition of goods/services by a welfare organization in
futherance of its aims and objects.
(ix) Vendor supplying entertainment as a prize in
consequence of a supply made in terms of s 8(13).
