Page 49 - F6 Slide - VAT Part 2 - Lecture Day 5

Other Exempt Supplies

Remember:

 Travel by road or railway of fare-paying passengers within SA

is an exempt supply.

 Travel by air when any leg of the ticket is outside SA, is a zero-

rated supply.

 Travel by air in SA is a standard rated supply.

 Travel in a game viewing vehicle or hearse is subject to VAT at

the standard rate.