What is a public transport according to the UAE VAT law?

Any mass transportation service that is available to any individual, without limitation or exception to a specific group, is a public transport. A public transport must have the following features:

• The passengers must be allowed to pay for the transportation service through a payment booth, ticket scanner or any device that takes payment and provides a ticket.
• There must be branding within or outside the vehicle that indicates that the transportation service is available to all.
• The entity regulating the public transportation in the Emirate of operation must be displayed in the branding.
• There must be evidence that the vehicle is required to comply with specifications laid down by the authority regulating public transportation in the Emirate of operation, or there must be a requirement to pay for a specific test determined by the relevant authority before being approved for use to transport passengers.
• There should be a provision to display third-party advertisement materials on or within the vehicle.