VAT Rates
BLASTING (EXPLOSIVE) - DEMOLITION CONTRACT (Non-residential immovable goods)
Rate
Reduced rate
Remarks
(1) Includes service consisting of designing blast pattern, supply explosives, supervise loading of explosives and detonation. (2) Supply only of explosives is liable to VAT at the Standard rated.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 15(2)