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 ...
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MRA <strong>The</strong> <strong>Value</strong> <strong>Added</strong> <strong>Tax</strong> <strong>Act</strong> 97<br />
VAT <strong>Act</strong> <strong>1998</strong>:- Printed books, brochures, leaflets and similar printed matter, whether or not in single<br />
sheets <strong>of</strong> heading No. 49.01.<br />
193<br />
GN 97/1999 - Item 18 deleted w.e.f 07.09.98.<br />
GN 160/<strong>1998</strong> – Item 18 w.e.f 07.09.98 :- Children’s picture, drawing or colouring books <strong>of</strong> heading<br />
No.49.03. other those produced in and exported from <strong>Mauritius</strong>.<br />
VAT <strong>Act</strong> <strong>1998</strong>:-Children’s picture, drawing or colouring books <strong>of</strong> heading No.49.03.<br />
194<br />
GN 97/1999 - Item 19 deleted w.e.f 01.09.1999.<br />
GN 160/<strong>1998</strong> - Item 19 amended w.e.f 07.09.98:- Music, printed or in manuscript, whether or not<br />
bound or illustrated <strong>of</strong> heading No.49.04 other those produced in and exported from <strong>Mauritius</strong><br />
VAT <strong>Act</strong> <strong>1998</strong> :- Music, printed or in manuscript, whether or not bound or illustrated <strong>of</strong> heading<br />
No.49.04.<br />
195<br />
196<br />
FA 18/2003 - Item 26A added w.e.f 21.07.03.<br />
<strong>Act</strong> 33/2000 – Item 28 deleted w.e.f 02.10.00.<br />
GN 160/<strong>1998</strong> - Item 28 amended w.e.f 07.09.98:- <strong>The</strong> first 50 kilowatts <strong>of</strong> electricity per month<br />
supplied by the Central Electricity Board for domestic purposes, and the renting out <strong>of</strong> a meter, the<br />
reconnecting <strong>of</strong> electricity supply and the carrying out <strong>of</strong> infrastructure works by the Board.<br />
VAT <strong>Act</strong> <strong>1998</strong> :- <strong>The</strong> first 50 kilowatts <strong>of</strong> electricity per month supplied by the Central Electricity Board<br />
for domestic purposes.<br />
197<br />
<strong>Act</strong> 33/2000 – Item 29 deleted w.e.f 02.10.00.<br />
GN 160/<strong>1998</strong> – Item 29 amended w.e.f 07.09.98:- <strong>The</strong> first 15 cubic meters <strong>of</strong> water per month<br />
supplied by the Central Water Authority for domestic purposes, and the renting out <strong>of</strong> a meter, and the<br />
carrying out <strong>of</strong> infrastructure works by the Authority<br />
VAT <strong>Act</strong> <strong>1998</strong> :- <strong>The</strong> first 15 cubic meters <strong>of</strong> water per month supplied by the Central Water Authority<br />
for domestic purposes.<br />
198<br />
FA 28/2004 – Item 30 (b) amended w.e.f 26.08.04.<br />
GN 97/1999 - Item 30 replaced w.e.f 07.09.98:-<br />
30 (a) Charges under a hire purchase agreement or under a finance lease agreement.<br />
(b) Stamps and postal services under the Post Office <strong>Act</strong>.<br />
VAT <strong>Act</strong> <strong>1998</strong> :- Stamps and postal services under the Post Office <strong>Act</strong>.<br />
199<br />
GN 97/1999 - Item 32 deleted w.e.f 01.09.1999.<br />
GN 160/<strong>1998</strong> - Item 32 amended w.e.f 07.09.98 :- Anhydrous ammonia and fertilisers, other than<br />
fertilisers produced in and exported from <strong>Mauritius</strong>.<br />
VAT <strong>Act</strong> <strong>1998</strong> :- Anhydrous ammonia; fertilisers<br />
200<br />
201<br />
GN 160/<strong>1998</strong> - Item 33 replaced w.e.f 07.09.98.<br />
VAT <strong>Act</strong> <strong>1998</strong>:- Molasses and bagasse.<br />
<strong>Act</strong> 33/2000 – Item 35 deleted w.e.f 02.10.00.<br />
VAT <strong>Act</strong> <strong>1998</strong> :- Water for irrigation.<br />
Page 97 <strong>of</strong> 107
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