Clause 8

Section 15(1) of the principal Act is amended by inserting, immediately after paragraph (g), the following paragraph:“(ga)any amount paid or payable in respect of goods and services tax by the person if he, being required to be registered under the Goods and Services Tax Act [Cap. 117A], has failed to do so, or if he is entitled under that Act to credit that amount of tax as an input tax;”.