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A company managing a fuel terminal asks whether charges to customers and consignees are subject to VAT. The DGT states that port charge T-3 must be included in the taxable base for storage and handling services due to its direct link, and may be exempt under customs regulations.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
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