Article (10) - Supply by Government Entities
1. A Government Entity is regarded as making a supply in the course of business in the following cases:
a. If its activities are conducted in a non-sovereign Capacity.
b. If its activities are in competition with the private sector.
2. A Cabinet Decision shall be issued at the suggestion of the Minister determining the Government Entities and their activities that are considered as conducted in a Sovereign Capacity and instances where its activities are considered not in competition with the private sector.