Section 19:

19. Any person operating a food pro- Plant, machinery and equipment for excessing plant and registered with the clusive use in food processing activities. Board of Investment under section 12 of the Investment Promotion Act. [Ninth Sch. amended by Act 18 of 1999; Act 33 of 2000; s. 19 (m) of Act 18 of 2003 w.e.f. 21 July 2003; s. 20 (g) of Act 28 of 2004 w.e.f. 1 October 2004; s. 33 (k) of Act 14 of 2005 w.e.f. 21 April 2005; s. 31 (z) of Act 15 of 2006 w.e.f. 21 March 2006, 7 August 2006 and 1 October 2006; s. 19 (n) of Act 37 of 2011 w.e.f. 15 December 2011; s. 29 (p) of Act 26 of 2012 w.e.f. 22 August 2012; s. 30 (p) of Act 26 of 2013 w.e.f. 1 January 2014; s. 53 (t) of Act 9 of 2015 w.e.f. 14 May 2015; s. 58 (m) of Act 18 of 2016 w.e.f. 7 September 2016; s. 57 (s) (ii) and (iv) of Act 10 of 2017 w.e.f. 8 September 2016; s. 57 (s) (i), (iii) and (v) of Act 10 of 2017 w.e.f. 24 July 2017; s. 69 (t) of Act 11 of 2018 w.e.f. 15 June 2018.] TENTH SCHEDULE [Sections 15, 19 and 20] PART I – BUSINESS OR PROFESSION Accountant and/or auditor Advertising agent Adviser, including investment adviser and tax adviser Architect Attorney and/or solicitor [Issue 10] V4 – 66 Revised Laws of Mauritius Barrister having more than 2 years’ standing at the Bar Clearing and forwarding agent under the Customs Act Consultant, including legal consultant, tax consultant, management consultant and management company other than a holder of a management licence under the Financial Services Act Customs house broker under the Customs Act Engineer Estate agent Land surveyor Marine surveyor Motor surveyor Notary Optician Project manager Property valuer Quantity surveyor Sworn auctioneer General sales agent of airlines Agent in the importation of second-hand motor cars or other motor vehicles PART II – BUSINESS Banking by a company holding a banking licence in respect of its banking transactions other than with non-residents and corporations holding a Global Business Licence under the Financial Services Act Management services by a holder of a management licence under the Financial Services Act in respect of services supplied other than those supplied to corporations holding a Category 1 Global Business Licence or a Category 2 Global Business Licence under that Act Services in respect of credit cards issued by companies other than banks to merchants accepting such credit cards as payment for the supply of goods or services Wholesale dealer in liquor and alcoholic produce [Note: For the purposes of item 2 (a) of Part II, no adjustment or refund shall be allowed in respect of the period before 1 September 2003.] [Tenth Sch. inserted by s. 31 (o) of Act 20 of 2002 w.e.f. 10 August 2002; repealed and replaced by s. 19 (n) of Act 18 of 2003 w.e.f. 1 October 2002 and 10 January 2003; amended by s. 19 (o) of Act 18 of 2003 w.e.f. 21 July 2003; s. 33 (l) of Act 14 of 2005 w.e.f. 1 July 2005; s. 31 (za) of Act 15 of 2006 w.e.f. 1 October 2006; s. 19 (o) of Act 37 of 2011 w.e.f. 15 December 2011; s. 53 (u) of Act 9 of 2015 w.e.f. 1 July 2015; s. 57 (t) of Act 10 of 2017 w.e.f. 1 October 2017.] V4 – 67 [Issue 10] Value Added Tax Act ELEVENTH SCHEDULE [Sections 53B and 53H] PART I – BUSINESS Hotel Hotel management Tour operator PART II – RATE OF LEVY 0.85 per cent PART III – RATE OF LEVY — [Eleventh Sch. added by s. 31 (zb) of Act 15 of 2006 w.e.f. 1 July 2006; amended by s. 19 (p) of Act 37 of 2011 w.e.f. 15 January 2012; s. 53 (v) of Act 9 of 2015 w.e.f. 1 July 2015.] TWELFTH SC er 2011; s. 53 (u) of Act 9 of 2015 w.e.f. 1 July 2015; s. 57 (t) of Act 10 of 2017 w.e.f. 1 October 2017.] V4 – 67 [Issue 10] Value Added Tax Act ELEVENTH SCHEDULE [Sections 53B and 53H] PART I – BUSINESS Hotel Hotel management Tour operator PART II – RATE OF LEVY 0.85 per cent PART III – RATE OF LEVY — [Eleventh Sch. added by s. 31 (zb) of Act 15 of 2006 w.e.f. 1 July 2006; amended by s. 19 (p) of Act 37 of 2011 w.e.f. 15 January 2012; s. 53 (v) of Act 9 of 2015 w.e.f. 1 July 2015.] TWELFTH SCHEDULE [Sections 65A and 65C] PART I – EQUIPMENT AND SERVICES APPLICABLE TO A PLANTER OR AN HORTICULTURIST Agricultural and horticultural appliances for spraying liquids or powders Agricultural plastic crates Branch chopper Bush cutters Cooling chamber Earth auger Dryers for agricultural products Fertigation pumps Fencing, including poles Fil horticole Fogging machine Forced air dryers for fruits and vegetables Green houses Greenhouse film cover [Issue 10] V4 – 68 Revised Laws of Mauritius Handy blower Hand tools, including spades, forks, rakes, sécateurs Harvesting and threshing machinery Heavy-duty high-pressure cleaning equipment (industrial type) Heavy-duty water pumping equipment (industrial type) Hydroponic filters Industrial type agro processing equipment Industrial type chill room or cold room Irrigation equipment Irrigation hose Insect/bird proof nets Land preparation works Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables Machinery for the preparation of fruits, nuts or vegetables Manure spreaders and fertiliser distributors Mini tiller, including blade Insect/bird proof nets Plastic mulch Post-harvest equipment Protective masks Refractometer Rental of land leased for agricultural purposes Seeds distributors, seeds trays, sowing machines and transplanters Shade screens Sharlon shades Spare parts for agricultural machinery and equipment Straw and fodder bailers V4 – 69 [Issue 10] Value Added Tax Act Tractors up to 120hp, trailers, ploughs, furrowers, tillers, rotovators, blades, buckets, seedless, harrows and hoes Tyres used for tractors Water tanks Weed mats Weight scales PART II – EQUIPMENT APPLICABLE TO A PIG BREEDER Cooling fans Farrowing crates Gestation crates Heat lamps Heavy-duty high-pressure cleaning equipment (industrial type) Heavy-duty water pumping equipment (industrial type) Hot blasts Incubators Industrial type chill room or cold room Nursery crates Pig drinkers Pig feeders PART III – EQUIPMENT APPLICABLE TO A BREEDER OTHER THAN PIG BREEDER Bush cutters Cages Chicken crates Coops Feed grinders Dairy machinery Debeaking machines, vaccinators Drenching guns [Issue 10] V4 – 70 Revised Laws of Mauritius Drinkers, feed trough and battery cages Heavy-duty high-pressure cleaning equipment (industrial type) Heavy-duty water pumping equipment (industrial type) Incubators, chippers and brooders Industrial type chill room or cold room Machines for grading eggs Milking machines and milk tanks Ventilation fans Water tanks PART IV – EQUIPMENT APPLICABLE TO AN APICULTURIST Honey extractor Smoking-out apparatus for bee-keeping PART V – EQUIPMENT APPLICABLE TO A FISHERMAN Equipment used in fishing vessels (off lagoon) Industrial type chill room or cold room Outboard and inboard motors of less than 25hp VHF telecommunications radio PART VI – EQUIPMENT APPLICABLE TO A BAKER Bakery machine of HS codes 8438.10 Bread slicer Depositing machine, for depositing on trays (flat and baguette) with retracting belt D Water tanks PART IV – EQUIPMENT APPLICABLE TO AN APICULTURIST Honey extractor Smoking-out apparatus for bee-keeping PART V – EQUIPMENT APPLICABLE TO A FISHERMAN Equipment used in fishing vessels (off lagoon) Industrial type chill room or cold room Outboard and inboard motors of less than 25hp VHF telecommunications radio PART VI – EQUIPMENT APPLICABLE TO A BAKER Bakery machine of HS codes 8438.10 Bread slicer Depositing machine, for depositing on trays (flat and baguette) with retracting belt Dough mixer, dough hopper and pre-portioner, dough divider Fermentation room Flour sifter Industrial ovens used in bakery Metal detector machine Moulding machine, rounding machine, conical rounder machine, shaping machine, dough cutting machine Water dosing machine and water cooler V4 – 71 [Issue 10] Value Added Tax Act PART VIA – EQUIPMENT APPLICABLE TO A TEA CULTIVATOR Hand-held plucking shear Hand-held pruning machine Motorised tea harvester PART VIB – MUSICIAL INSTRUMENTS APPLICABLE TO A MEMBER OF THE MAURITIUS SOCIETY OF AUTHORS Accordion Clarinet Cymbal Dhol Drum set Electric keyboard Flute Guitar Harmonica Piano Trumpet Violin Other musical instruments under Chapter 92 of Part I of the First Schedule to the Customs Tariff Act Parts and accessories for the abovementioned musical instruments. PART VII – CONDITIONS