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MEANS OF TRANSPORT - EXCLUSIONS

Rate

Standard rate

Remarks

(1)Crane, straddle carrier-used to position goods on site are not means of transpor. (2)Forklift, normally used for positioning of goods at port/site is not a means of transport. See MEANS OF TRANSPORT- MEANING.

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

Section: 46(1)(a)

Published: 03 August 2018 Print this page

 
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