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Section 6: Airlines (1) Instructional material and training

Value Added Tax Act · NINTH 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.

6. Airlines (1) Instructional material and training aids for use in connection with the technical training of ground and flight personnel in Mauritius (2) Aircraft spare parts including aircraft engines, repairs, maintenance and servicing equipment for the purpose of establishing and maintaining international or national service operated by that airline When certified by the Chairman, Managing Director, Manager, or the representative, of the airline company having an office in Mauritius that the goods are to be used for purposes mentioned in paragraphs (1) and (2) (3) Fuel and lubricants and other consumable technical supplies contained in the tanks or other receptacles on any aircraft arriving in Mauritius, provided that no quantity of such fuel, lubricants or other consumable technical supplies is unloaded without paying tax except temporarily and under customs control; and fuel, lubricants and other consumable technical supplies taken on board the aircraft for consumption during flight (4) (a) Printed ticket stock (b) Airway bill

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