Keulder, CarikaLegwaila, Thabo2015-03-122015-03-122014Keulder, C & Legwaila, T 2014, 'Duty free not VAT free : Master Currency v CSARS (155/2012) [2013] ZASCA 17 (20 March 2013)', Obiter, vol. 35, no. 3, pp. 680-690.1682-5853http://hdl.handle.net/2263/43955In Master Currency v CSARS ((155/2012) [2013] ZASCA 17 (20 March 2013)) the court had to address the question of whether services supplied by Master Currency (hereinafter “the appellant”) were subject to a zero rating. This case is of particular interest as it addresses the VAT implications of services supplied in a duty-free area of an airport. Hence, it was questioned whether a service rendered in a duty-free area will be subject to VAT.enFaculty of Law, University of Port ElizabethDuty-free areaValue-added tax (VAT)South African value-added taxTaxable goods and servicesArticle