Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...

MRA The Value Added Tax Act 100
FA 20/2002 – Item 50 (f) amended w.e.f 10.01.2003 :- the arrangement, provision, or transfer of
ownership, of any contract of insurance or re-insurance under the Insurance Act, but except services
provided by insurance agents;
VAT Act 1998 :- the arrangement, provision, or transfer of ownership, of any contract of insurance or
re-insurance under the Insurance Act 1987; and
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FA 20/2002 - Paragraph (fa) added w.e.f 01.01.03.
The following financial services have been prescribed (SIXTH SCHEDULE-VAT Regulations G.N
87/1998) :
(a)
The making, the advance or the granting of credit except services in respect of credit cards
issued by companies other than banks to merchants accepting such credit cards as payment
for the supply of goods or services.
(b)
(c)
(d)
The granting of, or dealing in, credit guarantees or other securities for money and the
management of credit guarantees by the person who granted the credit.
The provision, or transfer of ownership, of an interest in a superannuation scheme, or the
management of a superannuation scheme.
Factoring
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FA 14/2005 – Item 51 amended w.e.f 21.04.05.
GN 167/2004 – Item 51 added w.e.f 07.10.04 :- Bus chassis and buses to be operated under a road
service licence and to be used for the transport of the general public by a company operating more than
75 buses under road service licences.
GN 212/2006 – Item 52 deleted and replaced w.e.f. 03.11.06.
GN 161/2005 – Item 52 added w.e.f 01.09.05.
52. (a) Gold, unwrought or in semi-manufactured forms, or in powder form, or waste and scrap.
(b) Chains and similar articles of gold produced in continuous lengths exceeding 200
centimetres, suitable for use in the manufacture of articles of jewellery.
(c)
Clasps of gold and parts thereof
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FA 2006 – Item 53 added w.e.f 01.10.06.
FA 2006 – Item 54 added w.e.f 01.10.06.
FA 2006 – Item 55 added w.e.f 01.10.06.
GN 60 of 2007 – New item 55A inserted w.e.f 27.04.2007.
FA 2006 – Item 56 added w.e.f 01.10.06.
FA 2006 – Item 57 added w.e.f 01.10.06.
FA 2006 – Item 58 added w.e.f 01.10.06.
GN 134/2006 – Item 59 added w.e.f 01.10.06.
GN 134/2006 – Item 60 added w.e.f 01.10.06.
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