Sri Lanka Consolidated Acts

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Goods And Services Tax Act (No. 26 of 2000) - Sect 16

Replacement of section 30 of the principal enactment

16. Section 30 of the principal enactment is hereby repealed and the following section substituted therefor :"
30. Where the Assessor is of opinion that a registered person has made a taxable supply -
(a) for a value less than the open market value of such supply or for no value ; or
(b) the transaction in respect of which taxable supply has been made, is between two associated persons,

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