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

MRA The Value Added Tax Act 63
available to any person for use, for any purpose other than a purpose of the business,
whether or not for a consideration that is a supply of goods.
8. Any goods given as donation, any goods put to private use or any gift of goods made
for any purpose other than for business is a supply of goods.
9. The supply of any form of power (including electricity), gas, water, heat,
refrigeration, air-conditioning or ventilation is a supply of goods.
10. The development, sale or transfer of computer software is a supply of services.
11. The leasing of, or other grant of the right to use, goods is a supply of services.
12. The sale, transfer, assignment, or licensing of patents, copyrights, trademarks,
software, and other proprietary information is a supply of services.
FOURTH SCHEDULE
(section 10)
Rate of VAT
235*
... ... ... ... 15 per cent
* Please refer to endnotes at Appendix Page 63 of 107