Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...
Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...
Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...
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MRA <strong>The</strong> <strong>Value</strong> <strong>Added</strong> <strong>Tax</strong> <strong>Act</strong> 103<br />
(b) Any supply <strong>of</strong> goods made by an operator <strong>of</strong> a duty free shop situated at a place other than the port<br />
or airport, provided that the goods are delivered, under Customs control, to the visitor or traveller at the<br />
port or airport.<br />
247<br />
FA 14/2005 – Item 5 amended w.e.f 21.04.05.<br />
FA 23/2001 – Item 5 replaced w.e.f 11.08.01 :-<br />
<strong>The</strong> supply <strong>of</strong> goods or services, other than those specified in the First Schedule and in section 21(2)<br />
provided that the goods and services so supplied are meant wholly and exclusively for the freeport<br />
activities <strong>of</strong> the licensee.<br />
FA 18/1999 w.e.f 07.09.98 :-<br />
<strong>The</strong> supply <strong>of</strong> any goods or services, other than those specified in the First schedule, to a licensee in the<br />
freeport zone.<br />
248<br />
FA 14/2005 –Paragraph (b) amended w.e.f 21.04.05.<br />
FA 20/2002 – Paragraph (b) replaced w.e.f 10.01.03:-<br />
<strong>The</strong> supply <strong>of</strong> services -<br />
(i)<br />
(ii)<br />
by a holder <strong>of</strong> a management licence under the Financial Services Development<br />
<strong>Act</strong> 2001 in respect <strong>of</strong> services supplied to corporations holding a Category 1 Global<br />
Business Licence or a Category 2 Global Business Licence; or<br />
by companies holding a Category 2 Banking Licence under the Banking <strong>Act</strong>.<br />
FA 18/1999 w.e.f 07.09.98:-<br />
<strong>The</strong> supply <strong>of</strong> services by companies holding an <strong>of</strong>fshore management licence under the <strong>Mauritius</strong><br />
Offshore Business <strong>Act</strong>ivities <strong>Act</strong> 1992.<br />
249<br />
250<br />
251<br />
252<br />
253<br />
254<br />
255<br />
256<br />
257<br />
258<br />
259<br />
260<br />
<strong>The</strong> Financial Services <strong>Act</strong> 2007 - Section 97_ Consequential amendments Item (14) - A reference in any<br />
enactment to the Financial Services Development <strong>Act</strong> 2001 shall be construed as a reference to the<br />
Financial Services <strong>Act</strong> 2007.<br />
<strong>Act</strong> 33/2000 – Item 7 (a) added w.e.f 02.10.2000.<br />
<strong>Act</strong> 33/2000 – Item 7 (b) added w.e.f 02.10.2000.<br />
<strong>Act</strong> 33/2000 – Item 7 (c) added w.e.f 02.10.2000.<br />
<strong>Act</strong> 35/2001 – Item 8 added w.e.f 13.11.01.<br />
FA 14/2005 _ Item 9 added w.e.f 21.04.05.<br />
FA 2006 – Item 10 added w.e.f 01.10.06.<br />
FA 2006 – Item 11 added w.e.f 01.10.06.<br />
FA 2006 – Item 12 added w.e.f 01.10.06.<br />
FA 2006 – Item 13 added w.e.f 01.10.06.<br />
FA 2006 – Item 14 added w.e.f 01.10.06.<br />
FA 2006 – Item 15 added w.e.f 01.10.06.<br />
Page 103 <strong>of</strong> 107
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