නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
Section 8 of the principal enactment is hereby amended by the repeal of the first proviso to that section and the substitution therefor of the following new proviso:-
“Provided that, in the case of a registered person referred to in paragraph (f) of section 3 of this Act, the value of the
Act, No. 11 of 2015
supply of goods exempted under this Act made by such registered person directly or on behalf of any other person, which is in excess of twenty five per centum of the value of total supply of goods of such registered person other than the value of the supply of-
(a)
zero rated articles;
(b)
locally produced fresh milk, and with effct from
November 1, 2015 locally grown fruits and vegetables or locally produced rice; and
(c)
goods subject to Special Commodity Levy where the supply is made by the importer himself, shall notwithstanding the provisions contained in the
Special Commodity Levy Act, No. 48 of 2007, be deemed to be treated as liable supplies of such registered person and chargeable to tax at the rate specified in section 2 of this Act using the tax fraction on the tax inclusive consideration:”.