Section 82: Sterile water used before, during and after
This section is inserted by Act No 10 of 2017, section 57.
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.
82. Sterile water used before, during and after
operation of H.S. Code 2201.90.20.
(r) in the Fifth Schedule –
(i) in item 2 –
(A) in paragraph (fc), by deleting the words
“H.S. Code 2106.904” and replacing them by
the words “ H. S. Code 2106.90.40”;
Acts 2017 277
(B) in paragraph (i), by deleting the figure “4905.911”
and replacing it by the figure “4905.91.10”;
(ii) in item 4(b), by inserting, after the word “visitor”, the
words “or departing citizen of Mauritius”;
(iii) in item 10, by deleting the figures “3204.11”, “3204.17”,
“3204.19” and “3212.901” and replacing them by the
figures “3204.11.00”, “3204.17.00”, “3204.19.00” and
“3212.90.10”, respectively;
(iv) in item 18, by deleting the figures “5601.211”,
“5601.221” and “5601.291” and replacing them by the
figures “5601.21.10”, “5601.22.10” and “5601.29.10”,
respectively;
(v) in item 20, by deleting the figure “5907.001” and
replacing it by the figure “5907.00.10”;
(vi) in item 21, by deleting the figure “6307.902” and
replacing it by the figure “6307.90.20”;
(vii) in item 25, by deleting the figures “2834.21”,
“2835.24” and “2833.21” and replacing them by the
figures “2834.21.00”, “2835.24.00” and “2833.21.00”,
respectively;
(viii) in item 31, by deleting the figure “2017”and replacing
it by the figure “2018”;
(ix) in item 33, by adding the words “, including patrol and
monitoring equipment”;
(x) by adding the following new item –
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Questions this section answers
- Is sterile water used for a medical operation zero-rated or exempt for VAT purposes?