Section 9

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

Amendment of section 22 of the principal enactment section 22 of the principal enactment is hereby amended as follows:–

(1)

in paragraph (a) of the first proviso to subsection (1) of that section by the substitution for the words

“shall be rupees twenty five for each such garment so supplied within Sri Lanka” of the following:–

“shall be rupees twenty five, in respect of any period commencing prior to November 1, 2016, and rupees seventy five, for any period commencing on or after November 1, 2016 for each such garment so supplied within Sri Lanka”;

(2)

in paragraph (b) of the first proviso to subsection (1) of that section by the substitution for the words starting from “shall be at the following rate:-” up to the words “(v) any other fabric at rupees forty per kilogram” of the following:–

“shall be for any period commencing prior to

November 1, 2016 at the following rates:–

(i)

linen or curtains at rupees forty per kilogram;

(ii)

towels at rupees twenty five per item;

(iii)

bags made out of fabric at rupees forty per item;

(iv)

excess fabric as cut pieces not more than two metres in length of each piece at rupees twenty five per kilogram;

(v)

any other fabric at rupees forty per kilogram; and for any period commencing on or after

November 1, 2016 at the rate of seventy five rupees for each unit specified in paragraphs (i)

to (v).”;

(3)

in paragraph (e) of the second proviso to subsection (5) of that section, by the substitution for the words

“being a supplier of goods to exporters of goods”

of the words “being a supplier of goods to any person referred to in items (i) to (vii) of paragraph (e) of subsection (2) of section 2”;

(4)

in item (ii) of the second proviso to subsection (10)

of that section, by the substitution for the words

“made to exporters by a supplier” of the words

“made to any person referred to in items (i) to (vii)

of paragraph (e) of subsection (2) of section 2 by a supplier”;

(5)

by the insertion, immediately after subsection (13)

of that section the following new subsection:–

“(14) where any person referred to in paragraph (f) of subsection (1) of section 3

supplies goods in wholesale or retail trade is registered under this Act for any period commencing on or after May 2, 2016, and supply of such goods is supported by an invoice other than a tax invoice on his purchases of goods from a person who is not registered for tax under this Act and such goods are not specified in the

First Schedule to this Act, a deemed input tax may be allowed to such first mentioned person on account of such purchases at the rate of the tax fraction specified in section 2 of this Act, if an Assistant Commissioner is satisfied that the goods which have been sold are such purchased goods:

Provided that, a record shall be maintained for such purchases as the Commissioner General may specify by Order published in the Gazette and submitted such record along with the relevant return of such person.”.

Read on from s 10