Section 6: (1) The supply of services to a person who belongs in a country other than
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.
6. (1) 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.
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Value Added Tax Act
(2) The supply of services—
(a) by a holder of a management licence under the Financial Services Act
to corporations holding a Category 1 Global Business Licence or a
Category 2 Global Business Licence; or
(b) by a bank holding a banking licence under the Banking Act in respect
of its banking transactions with non-residents and corporations holding a Global Business Licence under the Financial Services Act.
(3) For the purpose of subparagraph (1), a person belongs in a country other than Mauritius if that person—
(a) has no permanent establishment in Mauritius for the carrying on of
his business; or
(b) has his place of abode outside Mauritius.
[For the purpose of this item, a reference to services is a reference to services, other than those
specified in the First Schedule.]