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

MRA The Value Added Tax Act 95
Milk and cream (other than sterilised milk processed and produced in and exported from Mauritius),
buttermilk, whey, kephir and other fermented or acidified milk and cream; cheese and curd.
VAT Act 1998 :- Milk and cream, buttermilk, whey, curdled milk and cream, yogurt, kephir and other
fermented or acidified milk and cream; cheese and curd.
182
GN 177 of 2007 - Paragraph (a) amended, by deleting the words ", and canned tuna, smoked fish and
processed fish produced in and exported from Mauritius" - shall be deemed to have come into operation
on 1 October 06.
GN 89/2004 - Item 7(a) amended w.e.f 01.07.04 :-
fish (excluding fresh, chilled or frozen fish, the produce of Mauritius, and canned tuna, smoked fish and
processed fish produced in and exported from Mauritius);
GN 37/2003 - Item 7(a) amended w.e.f 15.04.03:-
fish (excluding fresh, chilled or frozen fish, the produce of Mauritius, and canned tuna ,smoked fish and
processed fish, produced in and exported from Mauritius) crustaceans other than shrimps and prawns
,live, fresh, chilled or frozen, which are not the produce of Mauritius) molluscs and other aquatic
invertebrates;
GN 12/2003 - Item 7(a) amended w.e.f 15.02.03 :-
fish (excluding fresh, chilled or frozen fish, the produce of Mauritius, and canned tuna, smoked fish and
processed fish, produced in and exported from Mauritius) crustaceans (other than shrimps and prawns ,live,
fresh, chilled or frozen) molluscs and other aquatic invertebrates;
GN 113/2000 - Item 7(a) amended w.e.f 01.09.00 :- fish (excluding fresh, chilled or frozen fish, the produce
of Mauritius, and canned tuna, smoked fish and processed fish, produced in and exported from Mauritius)
crustaceans, molluscs and other aquatic invertebrates;
GN 97/1999 - Item 7(a) amended w.e.f 01.09.99:- ):-
fish (other than canned tuna ,smoked fish and processed fish produced in and exported from Mauritius)and
crustaceans, molluscs and other aquatic invertebrates;
GN 160/1998 - Item 7(a) amended w.e.f 07.09.98 :-
fish (other than canned tuna produced in and exported from Mauritius)and crustaceans, molluscs and other
aquatic invertebrates;
VAT Act 1998 :- fish and crustaceans, molluscs and other aquatic invertebrates;
183 GN 177 of 2007 - Paragraph (b) amended, by deleting the words "other than canned meat produced in and
exported from Mauritius"- shall be deemed to have come into operation on 1 October 2006.
GN 97/1999 - Paragraph (b) amended w.e.f 07.09.98.
meat (excluding meat of poultry) other than canned meat produced in and exported from Mauritius, meat
offal (excluding offal of poultry);
VAT Act 1998 :- meat (including chicken) and meat offal
184
GN 177 of 2007 - Paragraph (c) amended, by deleting the words "other than vegetables and fruits produced
in and exported from Mauritius " - shall be deemed to have come into operation on 1 October 2006.
GN 97/1999 - Paragraph (c) amended w.e.f 07.09.98.
primary agricultural and horticultural produce (including tomatoes, potatoes, onions and other
vegetables, fruits, tea, coffee, cocoa beans and nuts) which have not been processed except for reaping,
threshing, husking, crushing, winnowing, trimming, drying and packaging to put them into marketable
condition, other than vegetables and fruits produced in and exported from Mauritius and bird’s eggs in
the shell;
VAT Act 1998 :-
primary agricultural and horticultural produce (including tomatoes, potatoes, onions and other
vegetables, fruits,eggs, tea, coffee, cocoa beans and nuts) which have not been processed except for
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