Page 48 - F6 Slide - VAT Part 2 - Lecture Day 5

Other Exempt Supplies

Transport of fare-paying passengers and their personal effects

by road or railway within SA in a bus or taxi (not a game-

viewing vehicle )

 N/A to air tickets (only road or railway)

 N/A for courier service (passengers and personal belongings,

not goods)

 N/A if not charged separately for it (fare-paying)