2.
| (1) Subject to the provisions of this Act, there shall be charged at the time of supply -
| | (a) on every taxable supply of goods or services made by a registered person, in a taxable period, in the course of carrying on or carrying out a taxable activity in Sri Lanka ; and | | |
| | (b) on the importation of goods into Sri Lanka by any person, | | |
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| (2) Every Order made by the Minister under subsection (1) shall come into force on the date of its publication in the Gazette or on such later date as may be specified in such Order and shall be brought before Parliament for approval within three months of the date of its publication in the Gazette. Any such Order which is not so approved shall be deemed to be revoked as from the date of its disapproval but without prejudice to the validity of anything previously done thereunder. Notification of the date on which any such Order is deemed to be revoked shall be published in the Gazette. |
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| (3) The Tax on the 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. All regulations and procedures under the customs Ordinance relating. to the promotion of exports shall apply to goods liable to tax, other than to goods which are imported and are used in the manufacture of any article to the supplied in Sri Lanka to an exporter. |
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Sri Lanka Consolidated Acts