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 ...
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
MRA <strong>The</strong> <strong>Value</strong> <strong>Added</strong> <strong>Tax</strong> <strong>Act</strong> 104<br />
261<br />
262<br />
263<br />
264<br />
265<br />
266<br />
267<br />
268<br />
269<br />
270<br />
271<br />
FA 2006 – Item 16 added w.e.f 01.10.06.<br />
FA 2006 – Item 17 added w.e.f 01.10.06.<br />
FA 2006 – Item 18 added w.e.f 01.10.06.<br />
FA 2006 – Item 19 added w.e.f 01.10.06.<br />
FA 2006 – Item 20 added w.e.f 01.10.06.<br />
FA 2006 – Item 21 added w.e.f 01.10.06.<br />
FA 2006 – Item 22 added w.e.f 01.10.06.<br />
FA 2006 – Item 23 added w.e.f 01.10.06.<br />
FA 2006 – Item 24 added w.e.f 01.10.06.<br />
<strong>Added</strong> by FA 2008 w.e.f. 15 July 2008.<br />
FA 2006 – Sixth Schedule deleted and replaced w.e.f 01.10.06.<br />
VAT <strong>Act</strong> <strong>1998</strong>:-<br />
SIXTH SCHEDULE<br />
(section 15)<br />
Amount<br />
Periods<br />
750,000 rupees Any period <strong>of</strong> 3 months<br />
1,500,000 rupees Any period <strong>of</strong> 6 months<br />
2,250,000 rupees Any period <strong>of</strong> 9 months<br />
3,000,000 rupees Any period <strong>of</strong> 12 months<br />
272<br />
FA 20/2002 – <strong>The</strong> Seventh Schedule replaced w.e.f 01.10.02.<br />
FA 18/1999 <strong>The</strong> Seventh Schedule replaced w.e.f 07.09.98:-<br />
1. Motor spirit and gas oils<br />
2. Liquified petroleum gas<br />
3. Bars <strong>of</strong> iron or steel<br />
4. Portland ciment<br />
5. Cigarettes containing tobacco<br />
SEVENTH SCHEDULE<br />
(sections 12(6))<br />
Page 104 <strong>of</strong> 107
Change language