- The Supreme Court of Mauritius ruled in favor of Rogers Aviation International Ltd in a VAT zero-rating dispute.
- RAIL acts as a general sales agent for international airlines and classified its commission as zero-rated for VAT.
- The Mauritius Revenue Authority disagreed, claiming services were performed outside Mauritius and issued a notice for additional VAT.
- The Assessment Review Committee ruled in favor of RAIL, and the MRA appealed to the Supreme Court.
- The Supreme Court dismissed the MRA’s appeal, agreeing that services were performed in Mauritius and were essential to the agreement.
- The court upheld that the services qualified as zero-rated supplies under the VAT Act.
Source: ensafrica.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.