Law library · Sierra Leone · The Finance Act, 2021
Section 28, The Finance Act, 2021
Status not yet checkedThe Finance Act, 2021, Sierra Leone
Section 6 of the Goods and Services Tax Act 2009 isamended by inserting the following new subsection immediately after
subsection (1)
"(1A) For the purpose of this Act supply of service
means any commercial activity other than a supply
of goods for which the service provider is obliged to
provide a service to another party and a customer
for payment ".
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