Regulation 66B
Excepted supplies of goods
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 102 of 188
Regulation 66B
The following are prescribed as excepted supplies for the purpose of the definition of “excepted supply” in section 38A(10) of the Act:
(a)
any supply of goods for which regulations are made under section 23 of the Act for the reduction of tax chargeable on it;
(b)
any supply that may be made without payment of the tax chargeable on it, pursuant to regulations made under section 27 of the Act;
(c)
any transfer or disposal of goods for no consideration that is treated as a supply of goods by virtue of paragraph 5(1) of the Second Schedule to the Act.