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

MRA The Value Added Tax Act 101
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GN 134/2006 – Item 61 added w.e.f 01.10.06.
GN 149/2006 – Item 62 added w.e.f 07.10.06.
GN 149/2006 – Item 63 added w.e.f 07.10.06.
GN 149/2006 – Item 64 added w.e.f 07.10.06.
GN 212/2006 – Item 65 added w.e.f. 03.11.06.
GN 89/2004 – Paragraph (c) replaced w.e.f 01.07.04.
GN 12/2003 – Paragraph (c) (ii) amended w.e.f 15.02.03 :-
(ii) exclude caviar and caviar substitutes of heading 16.04 and the stuffed products of heading No.
19.02 or the preparations of heading No. 21.03 or 21.04;
VAT Act 1998 :-
(c) "fish and crustaceans, molluscs and other aquatic invertebrates" and "meat (including chicken) and
meat offal" in item 7(a) and (b) -
(i) include food preparations containing more than 20% by weight of fish or crustaceans, molluscs
or other aquatic invertebrates, sausage, meat (including chicken), meat offal, blood, or any
combination thereof; but
(ii) exclude the stuffed products of heading No. 19.02 or the preparations of heading No. 21.03 or
21.04;
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GN No. 60 of 2007- Paragraph (d) amended by deleting the words "item 12" and replacing them by the
words "items 12 and 55A" w.e.f 27 April 2007.
(d) “health institution” in item 12 has the same meaning as in the Private Health Institutions Act 1989
FA 18/2003 - Paragraph (i) added w.e.f 01.10.03.
GN 167/2004 - Paragraph ( j ) added w.e.f 07.10.04.
FA 2006 – Second Schedule amended w.e.f 01.10.06.
VAT Act 1998:-
SECOND SCHEDULE
(sections 2 and 25)
Amount of annual turnover
... ... ... ... ... ... 12 million rupees
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FA 20/2002 – FOURTH SCHEDULE amended w.e.f 01.07.02 .
FA 23/2001- FOURTH SCHEDULE amended w.e.f 01.07.01:-
Rate of VAT ... ... ... ... ... ... ... ... 12 per cent
VAT Act 1998:-
Rate of VAT ... ... ... ... ... ... ... ... 10 per cent
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VAT Act 1998 -The Fifth Schedule reads as follows before being replaced by the FA 18/1999-
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