2. Section 2 of the Goods and Services Tax Act, No. 34 of 1996 (hereinafter referred to as the "principal enactment") is hereby amended by the repeal or subsection (3) or that section and the substitution therefor of the' following subsection:"
| "(3) The tax on importation of goods shall be charged, levied and collected as if it were a customs duty and as if all goods imported into Sri Lanka are dutiable and liable to customs duty. These provisions shall not be applicable to any goods entered into customs bonded area in terms of the Customs Ordinance: |
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Sri Lanka Consolidated Acts