<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><strong><span style="color:#333333">Supply of goods:</span></strong></span></span></p>

<p style="text-align:justify">&nbsp;</p>

<ol>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">When the supply of goods involves movement of goods, invoice should be issued before or at the time or removal of goods.</span></span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:black">When the supply of goods involves delivery or making available, then invoice should be issued before or at the time of delivery.</span></span></span></p>
	</li>
</ol>

<p style="text-align:justify">&nbsp;</p>

<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><strong><span style="color:#333333">Supply of Services: </span></strong><span style="color:#333333">&nbsp;Invoice should be issued within 30 days of supply of service.</span></span></span></p>