Clause 16
Rate of tax
of Goods And Services Tax Bill
BillNot in forceProvision 32 of 92
Clause 16
Tax shall be charged at the rate of 3% and shall be charged on —
(a)
the supply of goods or services, by reference to the value of the supply as determined under this Act; and
(b)
the importation of goods, by reference to the value of the goods as determined under this Act.