Section 2

Section 2 of the Goods and Services Tax, Act, No. 34.

Amendment of of 1996 amended by Act, No. I! of 1998 (hereinafter referred

Section 2 of Act ae

‘

No. 34 of 1996.

to as the “principal enactment”) is hereby further amended, in the proviso to subsection (3) of that section, by the substitution, for the words “goods imported by a registered person who imports goods to be used for the purpose of manufacture and exports the goods so manufactured”, of the following words :—

“goods imported by a registered person who imports such goods to be used by such person for the purpose of manufacture and exports the goods so manufactured”;