Clause 5
Amendment of section 27
of Goods and Services Tax (Amendment) Bill
BillNot in forceProvision 5 of 8
Clause 5
Section 27(2) of the principal Act is amended —
(a)
by inserting, immediately before paragraph (a), the following paragraph:“(a)provide that goods imported by a taxable person in the course or furtherance of any business carried on by him (as referred to in subsection (1)(a)) may, where such requirements as may be prescribed are satisfied, include imported goods which are consigned to the taxable person as recipient in order for the taxable person to make supplies (other than supplies referred to in section 22) using or in relation to those goods;”; and
(b)
by re-lettering the existing paragraph (a) as paragraph (aa).