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