Zero percent Sales Tax on supply, repair, spare parts for ships.
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S. No.
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Description
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-
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- Supply, repair or maintenance of any ship which is neither;
- a ship of gross tonnage of less than 15 LDT; nor
- …..
- …….
- Supply of spare parts and equipment for ships and ….. falling under (i) and (ii) above.
- Supply of equipment and machinery for pilot age, salvage or towage services.
- ……...
- Supply of equipment and machinery for other services provided for the handling of ships or aircraft in a port or Customs Airport.
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Sources:
- Section 4, Fifth Schedule of Sales Tax Act 1990
