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GST Rates
Schedule 2, Regulations 34 and 35
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Services - 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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1. A person carrying on the business of a hotel, guest houses or
self-catering establishment
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15%
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2. A person carrying on the business of a cafe or restaurant operated from
premises leased from or within a hotel, guest houses or self-catering establishment
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15%
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3. A person carrying on the business of a restaurant or café not being a
restaurant or café operated within the premises of a hotel, guesthouse or
self-catering establishment.
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15%
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4. A person carrying on the business of providing passenger air transport
services in respect of all international flights that originate from Seychelles.
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15%
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5. A person carrying on the business of providing fixed or rotary wing
passenger air transport services in respect of all domestic flights.
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15%
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6. A person carrying on the business of providing domestic ferry services for
the transport of freight or passengers
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15%
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7. A person carrying on the business of boat or yacht charter (including a liveaboard).
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15%
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8. A person carrying on the business of a car hire operator
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15%
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9. A person carrying on the business of a underwater dive operator or dive centre
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15%
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10. A person carrying on the business of a water sport operator
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15%
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11. (i) Travel Agent on own services
(ii) Travel Agent on contracted services
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15%
0%
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12. (i) Tour Operator own services
(ii) Tour Operator on contracted services
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15%
0%
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13. A person carrying on the business as a tour and/or tourist guide.
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15%
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14. A person carrying on the business as an equestrian operator
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15%
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-
Where actual payments are received for the above mentioned services after November 01st 2011 with
respect to services made prior to November 01st 2011, the GST liability is 12% (the official GST
rate prior to November 01st 2011).
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