Article 14 of the GCC Common VAT Agreement establishes special provisions for determining the place of supply for specific utilities, acting as an exception to the general rules in Articles 10 and 11. It distinguishes between business-to-business (B2B) and business-to-consumer (B2C) transactions. For supplies of gas, oil, and water through a pipeline system, and the supply of electricity, from a Taxable Person in one Member State to a Taxable Trader in another, the place of supply is deemed to be where the Taxable Trader is established. Conversely, for supplies to a non-Taxable Trader, the place of supply is the place of actual consumption.