Section 20, The Finance Act, 2016

The second Schedule of the Goods and Services Tax Act, 2009 is amended by inserting immediately after item 15 the following new items– “(16) Supply: Tourism (New hotels) Description: imported materials required for the construction and setting up of a hotel with at least 100 rooms for the period 1st January, 2016 to 31st December, 2018.” “(17) Supply: Issuance of Identification documents Description: Passport, Voters ID Card, National ID Card etc.”