Sri Lanka Consolidated Acts

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Goods And Services Tax Act (No. 34 of 1996) - Sect 9

Goods or services supplied in Sri Lanka

9. Goods or services shall for the purposes of the Act be regarded as being supplied in Sri Lanka when the supplier carries on or carries out a taxable activity in Sri Lanka and the goods are in Sri Lanka at the time of supply or the services are performed in ,Sri Lanka by the supplier or his agent.

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