The definitions set forth in Federal Decree by Law No. (8) of 2017 Regarding Value Added Tax shall apply to this Resolution; otherwise, the following terms and expressions shall have the meanings assigned to each of them, unless the context requires otherwise: Scrap Metal: Ferrous or non-ferrous metal waste that has commercial value and can be used after processing. Processing: The process through which Scrap Metal is transformed into materials usable in the manufacture of new products, whether by repair, recycling, or any other method.
Interpretation and application must be checked against the official text and current version.