Manufacture of gas; distribution of gaseous fuels through mains

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, the distribution of gaseous fuels through mains is classified as a regulated utility activity. Even if gas is manufactured within a Free Zone, the delivery through a public or communal main to end-users (especially mainland customers) constitutes an Excluded Activity. The forensic focus is on the 'Regulatory Oversight' clause which overrides the 'Manufacturing' qualifying category for energy-sector utilities.

“

Legal Reference

Article 3, Clause 2(f) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Attempting to bifurcate 'Manufacture' from 'Distribution' to apply the 0% rate to the production phase while ignoring the integrated utility nature of the mains-based delivery.

1 licensable activity under this classification

Production & Distribution Of GasExternal approval required

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.

Get your ranked shortlist