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

MRA The Value Added Tax Act 106
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FA 2006 – Item 8 deleted w.e.f 01.10.06.
VAT Act 1998 :-
8. Enterprises engaged in line of
activities approved by the Minister.
Specialised machinery and equipment and parts
thereof and raw materials, as per list approved by
the Minister.
277
Act 33/2000 – Item 9 amended w.e.f 2.10.00.
FA 18/1999 – Item 9 replaced w.e.f 07.09.98.
9. Diplomatic missions and agents. Rent, electricity, water, telephone and other services.
VAT Act 1998 :-
9. The Mauritius Sugar Syndicate Sugar for use or consumption in Mauritius.
278
FA 28/2004 – Item 10 amended w.e.f 01.10.04 .
FA 18/2003 – Item 10 added w.e.f 21.07.03 :-
10 Any company engaged wholly and
exclusively in the registration and
processing in Mauritius of bets placed on
overseas sporting events by persons
residing outside Mauritius.
Services provided by banks in respect of a credit card or
debit card accepted by the company as payment for the
supply of services it provides.
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FA 14/2005 – Item 11 added w.e.f 21.04.05.
FA 14/2005 – Item 12 added w.e.f 21.04.05.
FA 2006 – Item 13 added shall be deemed to have come into operation on 21 March 2006.
FA 2006 – Item 14 added w.e.f 01.10.06.
FA 2002 – The Tenth Schedule added , Part I w.e.f 01.09.2002 and Part II w.e.f 01.12.2002
FA 2006 – Item 4 amended w.e.f 01.10.06.
4 Architect and or draughtsman
The Financial Services Act 2007 - Section 97_ Consequential amendments Item (14) - A reference in any
enactment to the Financial Services Development Act 2001 shall be construed as a reference to the
Financial Services Act 2007.
FA 2006 – Item 21 deleted w.e.f 01.10.06.Tour operator
FA 2006 – Item 22 deleted w.e.f 01.10.06..
Travel agent registered with the International Air Transport Association (IATA)
FA 18/2003 – Item 23 added w.e.f 01.10.03.
FA 2006 – Item 24 deleted w.e.f 01.10.06.
FA 18/2003 – Item 24 added w.e.f 01.10.03.
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