A. Tax shall be applied at the zero rate on a Supply of Services for transporting Goods and passengers by land, water or air from a place inside the Kingdom to another place in the Kingdom.
B. The zero rate shall not apply to the following:
1. Transportation Services provided by any Person who does not meet any regulatory or licensing requirements from the authorised body to Supply such Services.
2. Services of vehicle rental without a driver.
3. Transportation Services provided for sightseeing or leisure purposes.
4. Food delivery Services provided by a Person supplying food.
5. A transportation Service which is ancillary to the principal Supply of a Good or Service which is taxable at the standard rate and is not priced separately to the Supply of a Good.
GCC FinTax is a community for Tax and Finance professionals from GCC to share knowledge, learn and network.
