- For EPCC contracts in ship or platform construction, companies can choose to treat shipbuilding as either construction (eligible for B2B exemption on professional services) or manufacturing (subject to sales tax, no B2B exemption).
- For installation contracts by registered sales tax manufacturers, if goods and installation values are stated separately, only installation is taxed; if not separated, the entire contract is taxed based on the provider’s registration status.
- For construction services, if invoices separate materials/goods and services, only services are taxed; if not separated, the entire invoice is subject to service tax.
- Policy is effective from 1 July 2025 and may be amended if relevant policies change.
Source: http:
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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