Sri Lanka Consolidated Acts

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Goods And Services Tax Act (No. 26 of 2000) - Sect 2

Amendment of section 2 of Act No. 34 of 1996

2. Section 2 of the Goods and Services Tax. Act, No. 34 of 1996 amended by Act, No. 11 of 1998 (hereinafter referred to as the "principal enactment") is hereby further amended, in the proviso to subsection (3) of that section, by the substitution, for the words "goods imported by a registered person who imports goods to be used for the purpose of manufacture and exports the goods so manufactured", of the following words :" "goods imported by a registered person who imports such goods to be used by such person for the purpose of manufacture and exports the goods so manufactured";


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