Page 27 - F6 Slide - VAT Part 2 - Lecture Day 5
P. 27
Example
Vendor A is instructed to replace the screen of a laptop
computer belonging to a visiting tourist.
The supply by the vendor may not be zero-rated because
the laptop is within the borders of South Africa. If,
however, the laptop is again exported directly after the
supply, the zero-rating may be applied.
