2.Section 7 of the Goods and Services Tax Act, No. 34 of 1996 (hereinafter referred to as the "principal enactment") as last amended by Act No. 26 of 2000, is hereby further amended in subsection (1) of that section as follows :
| (1)in paragraph (c) of that subsection, by the substitution for the words "shall be zero rated." of the words "shall be zero rated;"; and |
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| (2)by the addition at the end of that subsection of the following paragraph :-
| | "(d) any of the following services shall be zero rated
| | | (i) the services of a computer software developer, in respect of software developed by him for use wholly outside Sri Lanka, and for which payment is received in foreign currency through a bank, if and only if, documentary evidence is produced to the satisfaction of the Commissioner-General, of the supply of such service; |
| (ii) client support services provided over the internet or the telephone by an enterprise set up on or after April 1, 2001, exclusively for the provision of such services to one or more identified clients outside Sri Lanka, for which payment is received in foreign currency", through a bank.". |
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Sri Lanka Consolidated Acts