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Section 5: The supply of goods or services, other than those specified in the First

Value Added Tax Act · FIFTH SCHEDULE

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

5. The supply of goods or services, other than those specified in the First Schedule and in section 21 (2) provided that the goods and services so supplied are meant wholly and exclusively for the freeport activities of the licensee whose business premises are located in a freeport zone.

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