Garage Repairs and Maintenance
29/07/1983
Query
Whether the two-thirds rule is applicable to the repair and maintenance of motor vehicles and agricultural machinery.
Decision
The two-thirds rule will not apply to qualifying repair or maintenance services of motor vehicles and agricultural machinery. This applies in the case of goods normally provided in the course of supplying these services.
Value Added Tax
Section 10 (8), Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/257