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Section 11E

Sales tax on importation is not applicable on low value goods

of Sales Tax Act 2018

ActIn forceProvision 16 of 129
Section 11E

Notwithstanding paragraph 8(1)(b), no sales tax shall be levied on the low value goods if it is proven to the proper officer of sales tax that the sales tax has been charged by the registered seller and being paid on the low value goods.

Read in full context — Sales Tax Act 2018 →