Cabinet Decision No. 100 of 2024 amends Article 35 of the VAT Executive Regulations, clarifying the application of the zero rate for goods and services related to qualifying means of transport. This Decision specifies that goods supplied for operating, repairing, maintaining, or converting such transport are zero-rated if they are incorporated into the vehicle or consumed during the process. It also outlines that services are zero-rated if supplied directly for repair, maintenance, or conversion. This includes services on parts and equipment, provided they are performed on board, reinstalled, or kept as spares, ensuring precise VAT treatment for the transport sector.