GTL Summary:

Article 7 of the GCC Common VAT Agreement provides a residual definition for the Supply of Services. It establishes that any transaction classified as a 'Supply' which does not meet the specific criteria for a 'Supply of Goods' as defined elsewhere in the Agreement is, by default, treated as a Supply of Services. This broad, catch-all definition ensures that all commercial activities fall under the VAT framework, encompassing a wide range of intangible provisions, professional services, intellectual property rights, and other non-physical transactions, unless specifically exempted under the law. It clarifies the scope of tax on services.