Section 11B

Application

of Sales Tax Act 2018

ActIn forceProvision 13 of 129

(1)

The provisions of this Act, except as otherwise provided in this Part and subject to the modifications in the Schedule, shall apply to low value goods.

(2)

Parts VIII, IX, IXA and XIII, and sections 3, 14, 15, 16, 32, 36,

37, 40, 41A, 43, 44, 45, 46, 47, 57A, 76 and 96 shall not apply to low value goods.

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