Value-Added Tax Act, 1991 (Act No. 89 of 1991)RegulationsRegulations prescribing electronic services7. 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. |