Page 46 - Chapter 32 VAT Part 1
P. 46

10.2.1. 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)












                         RSA                                           RSA                                           RSA
                                              OR                                             OR
   41   42   43   44   45   46   47   48   49