Are the customer accrued by VAT tax liabilities in the transfer of raw materials, fuel, fuel to provide him with works (services)?

.. Therefore, raw materials, materials, fuel are the property of the customer, and when they are transferred to the executor for the provision of works (services), the ownership right does not pass to the executor, and therefore, for such operations, the customer does not accrue VAT tax liabilities.

Source: od.tax.gov.ua