Article 10 establishes the criteria for when a supply made by a Government Entity is considered a business activity for tax purposes. A supply is deemed to be in the course of business under two conditions: firstly, if the entity's activities are conducted in a non-sovereign capacity, and secondly, if these activities are in competition with the private sector. The article further mandates that a Cabinet Decision, issued based on the Minister's suggestion, will specify which Government Entities and activities are classified as sovereign and which are not considered to be in competition with private enterprises.