Section 10A
Making of supply: bare trustees
of Goods and Services Tax Act 1993
ActIn forceProvision 13 of 139
Section 10A
Amended by31/2014
For the purposes of this Act, any supply made by a bare trustee relating to any goods, intellectual property rights or licence to use any intellectual property rights held by the bare trustee, is treated as a supply made by the persons or person for whose business the bare trustee holds the goods, rights or licence.