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CAR BATTERY

Rate

Standard rate

Remarks

Supply of a car battery as part of a car repair/maintenance service does not qualify for the Reduced rate. The consideration for the battery is liable at the Standard rate.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(a)

Published: 03 August 2018 Print this page

 
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