1. The government agency shall be deemed as making a supply in the course of business in the following cases: a. If its activities are performed in a non-sovereign capacity. b. If its activities are in competition with the private sector. 2. The Cabinet shall issue a resolution, upon the proposal of the Minister, which shall determine the government agencies, their activities considered to be performed in a sovereign capacity and the cases where their activities are considered not in competition with the private sector.
Interpretation and application must be checked against the official text and current version.