Value Added Tax (Amendment) Act 2018 · As enacted
3. 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.
Official translationFrom Department of Government Printing, unchanged
Section 22 of the principal enactment is hereby amended in paragraph (a) of the first proviso to subsection (1) thereof, by the substitution for the words starting from
“shall be” and ending with the words “within Sri Lanka” of the following:–
“shall be–
rupees twenty five for each such garment, for any period commencing prior to November 1, 2016;
rupees seventy five for each such garment, for any period commencing on or after November 1, 2016 but
Act, No. 25 of 2018
ending on or immediately after the date of commencement of this (Amendment)
Act;
rupees seventy five 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, for any period commencing on or after the date of commencement of this (Amendment)
Act;
rupees seventy five for six pieces of panties, socks, briefs and boxer shorts, identified under the Harmonized
Commodity Description and Coding
System Numbers for Custom Purposes, for any period commencing on the date of commencement of this (Amendment)
Act, supplied within Sri Lanka.”.