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GST Rates
Schedule 1, Regulations 34 and 35

Locally Manufactured Goods - PART 2

Column 1 Column 2
Description Rate
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)

12%
2. Goods manufactured by a person carrying on the business of manufacturing ice cream products

12%
3. Goods manufactured by a person carrying on the business of manufacturing bottled water

12%
4. Goods manufactured by a person carrying on the business of manufacturing paint products.

12%
5. Goods manufactured by a person carrying on the business of manufacturing plastic products.

12%
6. Goods manufactured by a person carrying on the business of quarrying

12%
7. Goods manufactured by a person carrying on the business of manufacturing soaps and detergents

12%
8. Fortified Fermented Beverages including flavoured fortified wine and liqueurs

12%
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.

12%
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)

12%
11. Other petroleum products sold by the importer for consumption in Seychelles. (Inserted by S.I. 104 of 2009)

12%
12. A person carrying on the business of maritime services including maintenance and repair of vessel(s). (Inserted by SI 8 of 2010}

12%
  • Item 1 has been previously amended by S.I. 14 of 2009

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