Acts Online
GT Shield

Value-Added Tax Act, 1991 (Act No. 89 of 1991)

Regulations

Regulations prescribing electronic services

7. Subscription service

 

Any subscription service to any—

(a) blog;
(b) journal;
(c) magazine;
(d) newspaper;
(e) games;
(f) internet-based auction service;
(g) periodical;
(h) publication;
(i) social networking service;
(j) webcast;
(k) webinar;
(l) web site;
(m) web application; or
(n) web series.