Section 4: Meaning of “supply”

4. Meaning of “supply” (1) Subject to this Act— “supply” means— (a) in the case of goods, the transfer for a consideration of the right to dispose of the goods as the owner; and (b) in the case of services, the performance of services for a consideration. continued on page V4 – 7 [Issue 10] V4 – 6 (2) Revised Laws of Mauritius (2) Without prejudice to the Third Schedule, and to any regulations made under subsection (4)— (a) “supply” includes all forms of supply, but not anything done otherwise than for a consideration; and (b) anything which is not a supply of goods but is done for a consideration (including, if so done, the granting, assignment or surrender of a right) is a supply of services. (3) The Third Schedule shall apply for determining what is, or is to be treated as, a supply of goods or a supply of services. (4) Without prejudice to section 72 (1) (b), the Minister may, by regulations, amend the Third Schedule to provide, with respect to a transaction, whether— (a) it is to be treated as a supply of goods and not as a supply of services; (b) it is to be treated as a supply of services and not as a supply of goods; or (c) it is to be treated as neither a supply of goods nor a supply of services. (5) (a) A supply of goods incidental to the supply of services is part of the supply of the services. (b) A supply of services incidental to the importation of goods is part of the importation of the goods. (c) A supply of services incidental to the supply of goods is part of the supply of the goods. (6) A supply of services made by a person in performing the duties of his office or employment is not a supply made by that person.