Sri Lanka Consolidated Acts

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Goods And Services Tax Act (No. 26 of 2000) - Sect 6

Amendment of section 10 of the principal enactment

6. Section 10 of the principal enactment amended by Act, No. 11 of 1998 is hereby further amended in subsection (2) of that section, by the substitution, for all the words from "'date on which he becomes so liable. For the purpose" to the end of that section of the following :" "date on which he becomes so liable. For the purposes of this section the total value of taxable supplies shall not include the supplies of any whole sale or retail trading activity excluded from the payment of tax under section 3.".


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