UK VAT - is it deemed a service?

[helen law]

Hi - company I work for pack goods.
the goods (they make), have been invoiced to customer but not delivered, this product is sometimes vacuum packed (using customer owed products, boxes and film etc).

Is the packing side (vacuum packing) deemed a service - therefore no vat??

 

[Tungsten]

This might help

https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services#more-like-this