Article 10 – Supply by Government Entities
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A Government Entity is regarded as making a supply in the course of business in the following cases:
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If its activities are conducted in a non-sovereign capacity.
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If its activities are in competition with the private sector.
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A Cabinet Decision shall be issued at the suggestion of the Minister determining the Government Entities and their activities that are considered as conducted in a sovereign capacity and instances where its activities are considered not in competition with the private sector.