Clause 28

This Act shall, subject to such exceptions, modifications and adaptations as the Minister may by order prescribe, apply in relation to such taxable supplies by the Government made in the course or furtherance of a business if similar supplies are or might be supplied by taxable persons (other than a body incorporated by statute) in the course or furtherance of any business as it applies in relation to taxable supplies by taxable persons.

Where the supply by a ministry or department of the Government or an organ of State of any goods or services does not amount to the carrying on of a business but it appears to the Minister that similar goods or services are or might be supplied by taxable persons in the course or furtherance of any business, then, if and to the extent that the Minister so directs, the supply of those goods or services by that ministry, department or organ shall be treated for the purposes of this Act as a supply in the course or furtherance of any business carried on by it.