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    <title>Applicability of VAT</title>
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    <description>Applicability of VAT was queried for three activities: GTA, contract carriage, and construction of single residence units where the proprietor supplies and consumes limited materials. The response states that VAT is applicable to the construction activity described, whereas no VAT applicability was indicated for the GTA or contract carriage in that reply.</description>
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      <title>Applicability of VAT</title>
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      <description>Applicability of VAT was queried for three activities: GTA, contract carriage, and construction of single residence units where the proprietor supplies and consumes limited materials. The response states that VAT is applicable to the construction activity described, whereas no VAT applicability was indicated for the GTA or contract carriage in that reply.</description>
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      <law>VAT / Sales Tax</law>
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