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

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MRA The Value Added Tax Act 68 SIXTH SCHEDULE 271* (section 15) Annual turnover of taxable supplies 2 million rupees ________ SEVENTH SCHEDULE (sections 5, 9 and 12) 272* PART I 1. Liquified petroleum gas 2. Bars of iron or steel 3. Portland cement PART II 1. Motor spirit and gas oils 2. Cigarettes containing tobacco EIGHTH SCHEDULE 273 * ( Deleted) * Please refer to endnotes at Appendix Page 68 of 107
MRA The Value Added Tax Act 69 NINTH SCHEDULE (section 66) Column 1 Column 2 1. Disabled persons and the blind. Appliances and identifiable spare parts (including cells for hearing aids but excluding such articles as spectacles, lenses and contact lenses); spare parts of invalid carriages; reading matter and articles specially designed for the blind. 2. Benevolent and charitable institutions affiliated with the Mauritius Council of Social Services or receiving a subsidy from Government. 3. Any religious body approved by the Director-General. 274* 4. The International Federation of Red Cross and Red Crescent Societies, the Mauritius Red Cross Society, the St John’s Ambulance (Mauritius), Mauritius Scouts Association, Mauritius Girl Guides Association and any other society, association or organisation approved by the Director-General. 275* Goods received as donations from abroad and related to their normal activities, not intended for sale. Goods (not being articles or materials intended either for the construction, repair or furnishing of buildings used for public worship or for the manufacture of things to be used in connection with public worship) for actual use in connection with public worship. Articles directly related to their normal activities, not intended for sale. 5. Any person. Any goods not exceeding 1,000 rupees in customs value imported in a single package where the Director-General is satisfied that the package is not part of a larger consignment. 6. Airlines. (1) Instructional material and training aids for use in connection with the technical training of ground and flight personnel in Mauritius; (2) Repairs, maintenance and servicing equipment for the purpose of establishing and maintaining international or national service operated by that airline; * Please refer to endnotes at Appendix Page 69 of 107
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Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...

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