Sri Lanka Consolidated Acts

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Value Added Tax Act (No. 14 of 2002) - Sect 82

Abolition of the charging of the Goods and Services Tax with effect from August 1, 2002

82.Notwithstanding anything in the Goods and services Tax Act, No. 34 of 1996. the Goods and services Tax shall not be charged from any person to whom such Act applies, for any taxable period or part of a taxable period commencing on or after August 1, 2002 :Provided however, any person registered under the Goods and Services Tax Act, No 34 of 1996 shall furnish return under the Act for the month of July 2002 notwithstanding anything to the contrary in that Act.


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