Clause 3
Amendment of section 8
of Goods and Services Tax (Amendment) Bill
BillNot in forceProvision 3 of 17
Clause 3
Section 8(4) of the principal Act is amended by deleting the words “Tax on the importation of goods shall be charged, levied and payable” and substituting the words “Tax shall be charged, levied and payable on any importation of goods (other than an exempt import)”.