Sri Lanka Consolidated Acts

[Index] [Table] [Database Search] [Name Search] [Previous] [Next] [Help]

Value Added Tax Act (No. 14 of 2002) - Sect 9

Goods or services supplied in Sri Lanka

9.For the purposes of this Act goods or services shall be deemed to be supplied in Sri Lanka where the supplier carriers 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.

[Index] [Table] [Database Search] [Name Search] [Previous] [Next] [Help]