VAT Rates
BERTHING FOR COMMERCIAL SHIPS/VESSELS (Services relating to vessels and aircraft)
Rate
Zero rated: 0%
Remarks
Docking, landing, loading or unloading facilities for the disembarkation of passengers or import/export of goods.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 4(2A)
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