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 ...
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
MRA <strong>The</strong> <strong>Value</strong> <strong>Added</strong> <strong>Tax</strong> <strong>Act</strong> 67<br />
27. Pharmaceutical products <strong>of</strong> heading Nos. 30.01 to 30.06.<br />
“For the purposes <strong>of</strong> items 2(f) and 2(o) <strong>of</strong> this Schedule, “fish”, “meat <strong>of</strong> poultry” and<br />
“edible <strong>of</strong>fal <strong>of</strong> poultry” - 270*<br />
(a)<br />
(b)<br />
include food preparations containing more than 20% by weight <strong>of</strong> fish, sausage, meat<br />
<strong>of</strong> poultry, edible <strong>of</strong>fal <strong>of</strong> poultry, or any combination there<strong>of</strong>; but<br />
exclude caviar and caviar substitutes <strong>of</strong> heading 16.04 and stuffed products <strong>of</strong><br />
heading19.02 or the preparations <strong>of</strong> heading No. 21.03 or 21.04.”.<br />
* Please refer to endnotes at Appendix Page 67 <strong>of</strong> 107
Change language