GST Rates
Schedule 1, Regulations 34 and 35
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Locally Manufactured Goods - PART 2
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Column 1
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Column 2
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Description
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Rate
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A person engaged in the manufacturing, agriculture or fishery sector is
granted a concessionary trades tax rate of 5% on the importation of raw
materials for the exclusive use of the person for purposes of adding
value to the commercial output. (Inserted by S.I. 104 of 2009)
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12%
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2. Goods manufactured by a person carrying on the business of manufacturing
ice cream products
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12%
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3. Goods manufactured by a person carrying on the business of manufacturing bottled water
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12%
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4. Goods manufactured by a person carrying on the business of manufacturing paint products.
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12%
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5. Goods manufactured by a person carrying on the business of manufacturing plastic products.
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12%
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6. Goods manufactured by a person carrying on the business of quarrying
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12%
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7. Goods manufactured by a person carrying on the business of manufacturing soaps and detergents
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12%
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8. Fortified Fermented Beverages including flavoured fortified wine and liqueurs
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12%
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9. Undenatured ethyl alcohol of an alcoholic strength by volume of less
than 80% vol: spirits, liqueurs and other spirituous beverages; compound
alcoholic preparations of a kind used for the manufacture of beverages.
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12%
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10. Goods sold by a person issued with a license as an importer/retailer operating as
an Exclusive Shop or Exclusive Shop Outlet as authorized by the
Government. (Inserted by S.I. 50 of 2005)
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12%
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11. Other petroleum products sold by the importer for consumption in
Seychelles. (Inserted by S.I. 104 of 2009)
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12%
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12. A person carrying on the business of maritime services including maintenance and
repair of vessel(s). (Inserted by SI 8 of 2010}
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12%
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Item 1 has been previously amended by S.I. 14 of 2009
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