BIZweek n°254 23 aoû 2019
BIZweek n°254 23 aoû 2019
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  • Parution : n°254 de 23 aoû 2019

  • Périodicité : hebdomadaire

  • Editeur : Capital Publications Ltd

  • Format : (260 x 370) mm

  • Nombre de pages : 13

  • Taille du fichier PDF : 4 Mo

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VENDREDI 23 AOÛT 2019 BIZWEEK ÉDITION 254 1 Wheat ; cereal flours (excluding wheat flour) 2 Bread 3 Animal or vegetable fats and oils other than ghee produced in Mauritius and edible oils 4 Food of a kind used for human consumption – primary agricultural and horticultural produce (including tomatoes, potatoes, onions and other vegetables, fruits, coffee, cocoa beans and nuts but excluding tea, honey and spices) which have not been processed except for reaping, threshing, husking, crushing, winnowing, trimming, drying and packaging to put them into marketable condition and bird’s eggs in the shell 5 Food preparations for infant use putup for retail sale, of H. S. Codes No. 1901.10.00 and No. 1905.40.10 6 Breakfast cereals 7 Common salt other than common salt produced in Mauritius 8 Live animals of a kind generally used as, or yielding or producing, food for human consumption other than live poultry 9 Unprocessed agricultural and horticultural produce 10 Medical, hospital and dental services including clinical laboratory services, services provided in a health institution, veterinary services and a residential care home registered with the Ministry responsible for the subject of social security 11 Invalid carriages of heading No. 87.13 ; orthopaedic or other appliances or articles of heading No. 90.21 12 (a) Educational services (b) Training services approved by the Mauritius Qualifications Authority 13 Journals and periodicals of heading No. 49.02 14 Goods re-imported in respect of which no refund under this Act was made on exportation under item Nos. E1 and E2 15 Goods imported under the transhipment procedure laid down in the Customs Act 1988 under item No. E4 16 Articles re-imported after repairs on proof that they were sent from Mauritius provided that they shall be charged with VAT on the value of the repairs and the customs duty and excise duty chargeable thereon under item No.E6 17 Bona fide baggage of a passenger under item No. E8 18 Household and personal effects of a passenger under item No. E9 19 Goods imported in the baggage of a passenger under item No. E10 26 20 Goods (excluding merchandise for sale, tobacco in any form, wines, spirits, arms and ammunition) imported by post of a value for duty purposes not exceeding 3000 rupees under item No. E11 21 Sharlon shade, green house, shade screens, fertigation pumps, irrigation pumps, drip irrigation and automatic irrigation controller, imported by persons for use in agriculture under item No. E12 22 The transport of passengers by public service vehicles excluding contract buses for the transport of tourists and contract cars 23 (a) Charges under a hire purchase agreement or under a finance lease agreement (b) Postal services and services provided by a person holding a Postal Service Licence under the Postal Services Act 2002 in connection with payment of pension and utility bills 24 Vegetable seeds, fruit and flower seeds, bulbs and plants, used for sowing or planting 25 (a) The renting of fixed telephone lines (b) Charges in respect of internet services provided by an internet service provider of an amount ofup to 100 rupees per billing period 26 Aircraft leasing 27 Aircrafts of heading No.88.02 28 Ships for the transport of persons or goods or both persons and goods falling under heading No. 89.01 29 Fishing vessels, factory ships and other vessels for processing or preserving fishery products of heading No. 89.02 30 Works of art, collectors’pieces and antiques of heading Nos. 97.01 to 97.06 31 Cargo handling services in respect of goods transported by sea or air - (a) from or to Mauritius ; (b) from or to the Island of Rodrigues ; (c) from or to the Outer Islands ; or (d) from a place outside Mauritius to another place outside Mauritius 32 Entrance fees to any event in respect of any sport discipline specified in the Physical Education and Sport (Designation of Sport Disciplines) Regulations 1986 LA TOUR 31 Cargo handling services in respect of goods transported by sea or air - (a) from or to Mauritius ; (b) from or to the Island of Rodrigues ; (c) from or to the Outer Islands ; or (d) from a place outside Mauritius to another place outside Mauritius 32 Entrance fees to any event in respect of any sport discipline specified in the Physical Education and Sport (Designation of Sport Disciplines) Regulations 1986 33 The renting of, or other grant of the right to use, accommodation in a building used predominately as a place of residence of any person and his family, if the period of accommodation for a continuous termexceeds 90 days 34 Subject to item 48, the grant, assignment or surrender of any interest in or right over land or of any licence to occupy land 35 The sale or transfer of an immovable property, a building or part of a building, apartment, flat or tenement - (a) for residential purposes ; (b) for any other purposes except land with any building, building or part of a building, apartment, flat or tenement together with any interest in or right over land, sold or transferred by a VAT registered property developer to a VAT registered person Derogation by Section 28(1)(aa) of the Investment Promotion Act 36 Burial and cremation services and coffins 37 The following financial services – (a) banking services (other than services supplied by a bank holding a banking licence under the Banking Act 2004 in respect of its banking transactions with nonresidents and corporations holding a Global Business Licence under the Financial Services Development Act 2001) including – (i) services provided by the Bank of Mauritius ; and (ii) the issue, transfer or receipt of, or any dealing with, money, any security for money or any note or order for the payment of money, the provision of prescribed Islamic financing arrangement as defined under the Banking Act 2004 and the operation of any current, deposit or savings account, but except 321 *- (A) services provided to merchants accepting a credit card or debit card as payment for the supply of goods or services (merchant’s discount) ; (B) services in respect of safe deposit lockers, issue and renewal of credit cards and debit cards ; and (C) services for keeping and maintaining customers’accounts (other than transactions involving the primary dealer system) ; (b) services provided by foreign exchange dealers and money changers ; (c) the issue, transfer or receipt of, or dealing with any stocks, bonds, shares, debentures and other securities, including the underwriting and the settlement and clearing of such securities ; (d) the issue or transfer of ownership of a unit under any unit trust ; (e) the management of investment funds and of pension funds ; (f) the arrangement, provision, or transfer of ownership, of any contract of insurance or re-insurance under the Insurance Act ; (fa) the making of loans between entities within the same group ; and (g) such other financial services as may be prescribed 38 Buses and chassis for buses used for the transport of the general public under a road service licence granted by the National Transport Authority 39 a) Gold compounds of H. S. Code 2843.30.00 (b) Gold, unwrought or in semi-manufactured forms, or in powder form, or waste and scrap of heading 71.08. (c) Chains and similar articles produced in continuous length exceeding 200 centimetres, clasps and parts of silver suitable for use in the manufacture of jewellery of H.S. Code 7113.11.10. (d) Chains and similar articles produced in continuous length exceeding 200 centimetres, clasps and parts of other precious metal suitable for use in the manufacture of jewellery of heading 7113.19.10. (e) Minted gold bars imported, purchased or offered for sale by the Bank of Mauritius 40 Blood glucose strip of H.S. Code 3822.00.10 41 Lancets of heading 90.18 and glucometer of H.S. Code 9027.80.10 42 Equipment for medical, surgical and dental uses, of heading 90.18 and of H.S. Codes 3701.10.00 », « 3702.10.00 », « 8419.20.00, 9006.30.10, 9019.10.50, 9019.20.00, 9022.12.00, 9022.13.00, 9022.14.00, 9022.21.00, 9022.30.00, 9022.90.10, 9022.90.20, 9022.90.90, 9027.80.10, 9402.10.10, 9405.10.30 and 9405.40.30 43 Equipment for medical, surgical and dental uses, of heading 94.03 and of H.S. Codes 8414.60.00, 8414.80.00, 8419.89.00 and 9011.80.00 when imported for use in a health institution 44 Cotton of headings 52.01, 52.02 and 52.03 45 Pearls, diamonds, stones, silver and platinum including waste and scrap, of headings 71.01, 71.02, 71.03, 71.05, 71.06, 71.10 and 71.12 and of H.S. Codes 7104.20.00 and 7104.90.00 Cont’d on page 7 46 Machinery and equipment, of headings 84.44 to 84.49 and 84.51 and of H.S Codes 8452.21.00, 8452.29.00, 8452.40.00 and 8452.90.00 6
Mauritius 40 Blood glucose strip of H.S. Code 3822.00.10 VENDREDI 41 Lancets of 23 heading AOÛT 90.18 2019 and glucometer BIZWEEK of H.S. ÉDITION Code 9027.80.10 254 42 Equipment for medical, surgical and dental uses, of heading 90.18 and of H.S. Codes 3701.10.00 », « 3702.10.00 », « 8419.20.00, 9006.30.10, 9019.10.50, 9019.20.00, 9022.12.00, 9022.13.00, 9022.14.00, 9022.21.00, 9022.30.00, 9022.90.10, 9022.90.20, 9022.90.90, 9027.80.10, 9402.10.10, 9405.10.30 and 9405.40.30 43 Equipment for medical, surgical and dental uses, of heading 94.03 and of H.S. Codes 8414.60.00, 8414.80.00, 8419.89.00 and 9011.80.00 when imported for use in a health institution 44 Cotton of headings 52.01, 52.02 and 52.03 45 Pearls, diamonds, stones, silver and platinum including waste and scrap, of headings 71.01, 71.02, 71.03, 71.05, 71.06, 71.10 and 71.12 and of H.S. Codes 7104.20.00 and 7104.90.00 46 Machinery and equipment, of headings 84.44 to 84.49 and 84.51 and of H.S Codes 8452.21.00, 8452.29.00, 8452.40.00 and 8452.90.00 47 Emery, natural corundum, natural garnet and other natural abrasives of H.S. Code 2513.20.00 48 Preparations for the treatment of textile materials, leather, furskins or other materials of H.S. Codes 3403.11.00 and 3403.91.00 49 Printed circuits of heading 85.34 and electronic integrated circuits and micro- assemblies of heading 85.42 50 Pigs’, hogs’or boars’bristles and hair ; badger hair and other brush making hair ; and waste of such bristles or hair of heading 05.02 51 Machinery of H.S Codes 8422.20.00 to 8422.40.00 52 Watch movements of heading 91.08 and H.S. Codes 9110.11.00 to 9110.19.00 and watch or clock parts of heading 91.14 53 Construction of a building or part of a building, flat or tenement (excluding repairs or renovation), to be used for residential purposes, provided that - (a) the contract in respect thereof has been entered into ; or (b) the letter of intent relating to an Integrated Resort Scheme prescribed under the Investment Promotion Act has been issued, prior to 1 October 2006 54 Anti-smoking chewing gum, anti-smoking patches, anti-smoking tablets and the like 55 Life jackets of H.S. Codes 3926.20.10, 4015.90.10 and 6307.20.10 56 Parts of footwear of heading 64.06 57 Buckles and shoe lasts 58 Shoe welt 59 Colostomy bags and disposable urinary bags 60 Entrance fees to cinemas, concerts and shows 61 Cinematographic films, including royalties 62 Bio-Pesticides 63 Cocopeat and substrate used as a growing medium for plants, of H.S. Codes 1404.90.10, 2703.00.10 and 6806.10.10 64 Plates, sheets and strip of cellular or non-cellular rubber of H.S. Codes 4008.11.00 and 4008.21.00 65 Briefs and napkins for incontinent persons 66 Commode chairs with toilet bowls 67 Disposable urinary and faecal incontinence bags and pads 68 3D printers 69 Hospital beds with mechanical or electrical fittings 70 Sterile water used before, during and after operation of H.S. Code 2201.90.20 71 Payment of subscription fees to – (a) a trade union registered under the Employment Relations Act ; (b) such statutory body as may be prescribed ; (c) such association registered under the Registration of Associations Act as may be prescribed 1 The following goods – (a) rice, wheat flour and wheat bran ; (b) edible oils ; (c) margarine and butter ; (d) milk and cream, buttermilk, whey, kephir and other fermented or acidified milk and cream ; cheese and curd ; (e) sugar, sugar cane, molasses and bagasse ; (f) live poultry, meat of poultry, edible offal of poultry and birds’eggs in the shell ; LA TOUR (b) such statutory body as may be prescribed ; (c) such association registered under the Registration of Associations Act as may be prescribed 7 1 The following goods – (a) rice, wheat flour and wheat bran ; (b) edible oils ; (c) margarine and butter ; (d) milk and cream, buttermilk, whey, kephir and other fermented or acidified milk and cream ; cheese and curd ; (e) sugar, sugar cane, molasses and bagasse ; (f) live poultry, meat of poultry, edible offal of poultry and birds’eggs in the shell ; (fa) edible meat and edible meat offal, fresh, chilled or frozen ; (fb) soya bean cakes or chunks ; (fc) meat-free vegetable burgers and vegetable sausages of HS code 2106.90.40 ; (fd) tea ; (fe) honey ; (ff) spices ; (g) fertilisers ; (h) animal feeding stuffs other than prepared pet foods ; (i) printed books, booklets, brochures, pamphlets, leaflets and similar printed matter (except directories and reports) of heading No. 49.01 and atlases of H.S Code 4905.91.10 ; (j) children’s picture, drawing or colouring books of heading No. 49.03 ; (k) music, printed or in manuscript, whether or not bound or illustrated of heading No. 49.04 (l) common salt produced in Mauritius ; 375* (m) fish ; 376* (n) ghee produced in Mauritius ; 377* (o) Kerosene including kerosene jet type fuel 2 The transport of passengers and goods by sea or air – (a) from or to Mauritius ; (b) from or to the Island of Rodrigues ; (c) from or to the Outer Islands ; or from a place outside Mauritius to another place outside Mauritius 3 (a) Any supply of goods made by an operator of a duty free shop situated at the port or airport. (b) Any supply of goods made by an operator of a duty free shop situated at a place other than the port or airport, provided that the goods are delivered, under Customs control, to the visitor or departing citizen of Mauritius at the port or airport. 4 The supply of goods or services, other than those specified in the First Schedule and in section 21(2) provided that the goods and services so supplied are meant wholly and exclusively for the freeport activities of the licensee whose business premises are located in a freeport zone 5 (a) The supply of services to a person who belongs in a country other than Mauritius and who is outside Mauritius at the time the services are performed. (b) The supply of services - (i) by a holder of a management licence under the Financial Services Development Act 2001 to corporations holding a Category 1 Global Business Licence or a Category 2 Global Business Licence ; or (ii) by a bank holding a banking licence under the Banking Act 2004 in respect of its banking transactions with non-residents and corporations holding a Global Business Licence under the Financial Services Development Act 2001 (c) For the purposes of paragraph (a), a person belongs in a country other than Mauritius if that person – (i) has no permanent establishment in Mauritius for the carrying on of his business ; or (ii) has his place of abode outside Mauritius Cont’d on page 8



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