Page 11 - Chapter 32 VAT Part 2
P. 11
11.4. Other exempt supplies include:
a 12 What is exempt? Critical questions?
(g) Transport of fare-paying • Will the following also be
passengers and their personal classified here?
effects by road or railway - A courier service transporting
(exceptions?) goods only?
- Hotel picking up guests at
the airport free of charge?
(h) Supply of educational services by: What about
- Schools vocational and
- Universities See table! technical training
- PBO‟s etc. by employers to
their employees?
