^KENYA

Value Added Tax Act 2013

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Chapter 6

Definition - Supply of Goods & Services (s.2)

"Supply" means a supply of goods or services.

Supply of goods means –

• a sale, exchange, or other transfer of the right to dispose of the goods as owner, or.


• the provision of electrical or thermal energy, gas or water.

Supply of services -

means anything done that is NOT a supply of goods or money, including –

• the performance of services for another person;.


• the grant, assignment, or surrender of any right.


• the making available of any facility or advantage; or


• the toleration of any situation or the refraining from the doing of any act.

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