Law library · Sierra Leone · The Goods and Services Tax Act, 2009
First Schedule, The Goods and Services Tax Act, 2009
Status not yet checkedThe Goods and Services Tax Act, 2009, Sierra Leone
Zero-rated supplies
A taxable supply of goods is zero-rated for the purposes of this Act if it is listed in
one of the following items:–
1. Export of goods excluding rutile and its by-products, iron ore, bauxite, gold,
diamonds and other minerals.
2. Goods shipped as stores on vessels and aircraft leaving Sierra Leone.
Read the whole lawDownload PDFAsk Tima what this means
Check the current official version before relying on this text. MiLAWYER shares legal information, not legal advice.