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

MRA The Value Added Tax Act 102
FIFTH SCHEDULE
(section 11)
1. Goods exported from Mauritius under Customs control
2. Any supply of goods made by an operator of a duty free shop situated at the port or airport.
3. Any supply of goods made by an operator of a duty free shop situated at a place other than the port or
airport, provided that the goods are delivered, under Customs control, to the visitor or traveller at the port
or airport.
4. The supply of any goods or services to a licensee in the freeport zone.
5. (a) The supply of services to a person who belongs in a country other than
Mauritius and who is outside Mauritius at the time the services are performed.
(b)
(c)
The supply of services by companies holding an offshore management licence under the
Mauritius Offshore Business Activities Act 1992.
For the purposes of paragraph (a), a person belongs in a country other than Mauritius if that
person -
(i) has no permanent establishment in Mauritius for the carrying on of his business; or
(ii) has his place of abode outside Mauritius.
For the purposes of this Schedule, any reference to goods or services is a reference to goods or
services, other than those specified in the First Schedule.
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FA 2007 - Item 1 repealed and replaced w.e.f 01.10.2006.
Goods, other than those specified in the First Schedule, exported from Mauritius under Customs control.
FA 2006 –Sub-item (a) deleted and replaced w.e.f 01.10.06.
FA 14/2005 – Paragraph (a) amended w.e.f 21.04.05.
wheat flour, wheat bran and bread referred to in the Bread (Control of Manufacture and Sale)
Regulations 1988;
FA 18/1999 w.e.f 07.09.98 :- wheat flour, wheat bran;
FA 18/2003 – Paragraph (i) amended w.e.f 21.07.03.
FA 18/1999 w.e.f 07.09.98:- printed books, booklets, brochures, pamphlets, leaflets and similar printed
matter (except directories and reports) of heading No. 49.01;
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FA 2007 - Item 2 amended by repealing paragraphs (l) and (m) w.e.f 01.10.2006.
FA 25/2000 - Paragraph (n) added w.e.f 01.09.00.
FA 25/2000 - Paragraph (o) added w.e.f 01.09.00.
FA 25/2000 - Paragraph (p) added w.e.f 01.09.00.
FA 14/2005 – Paragraph (q) added w.e.f 21.04.05.
FA 18/2003 – Item 3 amended w.e.f 21.07.03.
FA 18/1999 w.e.f 07.09.98 :- The transport of goods by sea or air –
(a) from or to Mauritius;
(b) from or to the Island of Rodrigues;
(c) from or to the Outer Islands; or
(d) from a place outside Mauritius to another place
FA 2006 – Paragraph (b) amended w.e.f 01.10.06.
VAT Act 1998:-
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