4. Amendment of section 22 of the principal enactment

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Section 22 of the principal enactment is hereby amended as follows:—

(1)

in paragraph (a) of the first proviso to subsection (1) thereof, by the repeal of subparagraphs (iii) and (iv) and the substitution therefor of the following:-

“(iii)

rupees seventy five for any period commencing on or after August 16, 2018

but prior to November 1, 2019 and rupees hundred for any period commencing on or after November 1, 2019, for each such garment other than panties, socks, briefs and boxer shorts identified under the

Harmonized Commodity Description and

Coding System Numbers for custom purposes;

(iv)

rupees seventy five for any period commencing on or after August 16, 2018

but prior to November 1, 2019 and rupees hundred for any period commencing on or

Act, No. 19 of 2019

after November 1, 2019, for six pieces of panties, socks, briefs and boxer shorts, identified under the

Harmonized

Commodity Description and Coding

System Numbers for custom purposes,”.

(2)

in the fourth proviso to subsection (3) thereof, by the substitution for the words “goods so manufactured.” of the following:—

“goods so manufactured:

Provided further, that any person, who supplies condominium housing units and accounts for the output tax at the rate of six per centum, shall be entitled to deduct as input tax in relation to such supplies as is allowable under this Act only at the rate of five per centum even where such person has paid the input tax at a higher rate than the rate of five per centum on the value of such supplies received by him.”.

Read on from s 5