3. Amendment of section 7 of the principal enactment

Section 7 of the principal enactment is hereby amended by the repeal of paragraph (a) of subsection (1) of that section and the substitution therefor of the following:-

“(a) goods shall be zero rated where the supplier of such goods has exported such goods;

For the purpose of this paragraph, any goods supplied by any construction contractor to be utilized on a construction project carried out by such contractor outside Sri Lanka, shall be deemed to be goods exported by such contractor; and”.