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

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MRA The Value Added Tax Act 70 when certified by the Director of Civil Aviation that the goods are to be used for the purposes mentioned in paragraphs (1) and (2); (3) Fuel and lubricants and other consumable technical supplies contained in the tanks or other receptacles on any aircraft arriving in Mauritius, provided that no quantity of such fuel, lubricants or other consumable technical supplies is unloaded without paying tax except temporarily and under customs control; and fuel, lubricants and other consumable technical supplies taken on board the aircraft for consumption during flight. 7. Any non-citizen serving in Mauritius under a Bilateral or Multilateral Agreement with the Government of Mauritius. Any goods imported or purchased ex-bond as may be approved by the Minister. 8. 276* 9. Diplomatic missions and agents. Rent, telephone and other services. 277* . 10. Any company engaged wholly and exclusively in – (a) the provision of e-commerce services to persons residing outside Mauritius; or Services provided by banks in respect of credit cards or debit cards processed by the company or accepted by the company as payment for the supply of services it provides. 278* (b) the registration and processing in Mauritius of bets placed on overseas sporting events by persons residing outside Mauritius. 11. Any person approved by the Tertiary Education Commission established under the Tertiary Education Commission Act, as a person engaged in the provision of tertiary education. 12. Any holder of a road service licence for the transport of the general public by bus. Construction of a purpose-built building for the provision of tertiary education, as may be approved by the Tertiary Education Commission. 279 * Bus bodies built during the period up to 31 August 2007 on imported bus chasis. 280* * Please refer to endnotes at Appendix Page 70 of 107
MRA The Value Added Tax Act 71 Column 1 Column 2 13 Any company registered with the Board of Investment established under the Investment Promotion Act, as a company engaged in the provision of health services. 281* 14 National Housing Development Company Ltd. 282* Construction of a purpose-built building for the provision of health services. Construction of housing estates. * Please refer to endnotes at Appendix Page 71 of 107
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Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...

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