juris

Section 52:

Value Added Tax Act · FIRST SCHEDULE

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

52. (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 No. 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 No. 7113.19.10. (e) Minted gold bars imported, purchased or offered for sale by the Bank of Mauritius.

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