In order to calculate the turnover of his taxable supplies, a person has to add the value of all taxable supplies he makes at all his places of business in Mauritius (including Rodrigues), including the value of the zero-rated supplies. However, he should exclude the value of capital goods disposed of and that of exempt supplies. Disbursements on behalf of customers should also be excluded.
Zero-rated items will be extended to the following:
- Homogenised food preparations suitable for infants;
- Prepared or preserved vegetables;
- Frozen vegetables;
- Hairdressing services;
- CCTV systems; and
- Services provided by licensed shipping agents to owners of foreign ships excluding crew members and passengers.