Page 48 - P6 Slide Taxation - Lecture Day 5 - VAT Part 1
P. 48

Zero-rated supply: Exported services











       Transportation (s 11(2)(a))



       If transported from: (at least one leg outside SA)




                     Outside SA to Outside SA






                           In SA to Outside SA





                            Outside SA to in SA











            Insurance on above - also zero-rated (s 11(2)(d)).
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