Supply of services outside of Mauritius is zero rated

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March 31 2010

On February 18 2010, in the case "The Director, Mauritius Revenue Authority v Mega Design Limited", the Supreme Court of Mauritius reaffirmed that where supply of services are made to a person outside Mauritius according to paragraph 6 of the fifth schedule of the Value Added Tax Act (VAT Act), these services would be treated as zero-rated.

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