exempt supply means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply;
exempt supply means a supply which is exempt from tax under section 13;
exempt supply means a supply of such goods or services exempted from the payment of VAT as are specified in the First Schedule;
More Definitions of exempt supply
exempt supply means supply of any goods and/or services which are not taxable under this Act and includes such supply of goods and/or services which are specified in Schedule . . . of the Act or which may be exempt from tax under section 10.
exempt supply means a supply specified as an exempt supply in Schedule 5;
exempt supply means a supply that is exempt from tax under section eleven;
exempt supply means supply of any goods and/or services which are not taxable under this Act and includes such supply of goods and/or services which attract nil rate of tax or which may be exempt from tax under section 11 ;
exempt supply means a supply of goods or services in the Cook Islands which is exempt from tax under section 1O(3)(a) and the First Schedule to this Act:
exempt supply means a supply of goods or services in Vanuatu which is exempt from tax under section 10(3)(a) and Schedule 1;
exempt supply means a supply of goods or services to which section 19 applies;