5. Amendment of section 7 of the principal enactment
கருத்துகள் மற்றும் உதவிஅதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள அல்லது தமிழ் உரையிலிருந்து வேறுபடும் இடங்களில் எந்த உரை மேலோங்கும் என்பதைச் சட்டமே குறிப்பிடுகிறது.
Section 7 of the principal enactment amended by Act
No. I! of 1998 is hereby further amended in subsection (1)
of that section as follows :-—
by the repeal of paragraph (a) of that subsection and the substitution therefor of the following :—
“(a) goods shall be zero rated where the person supplying the goods has exported such goods ;”;
in paragraph (d) of that subsection—
by the substitution in subparagraph (ii) of that paragraph for the words “for the purpose of re-cxport,” of the words “for the purpose of
. re-export and;”;
by the substitution in paragraph (iii) of that paragraph for the words “for use outside
Sri Lanka ; and” of the words “for use out side
Sri Lanka”; and
by the repeal of subparagraph (iv) of that paragraph ;
by the addition at the end of paragraph (b) of that subsection of the following paragraph :—
“(c) such services relating to international transportation (including trans-shipment) of goods or passengers as are specified by the
Commissioner-General by Notification published in the Gazette, shall be zero rated.”.
Amendment of