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GRA practice-note reader
Supplies Exempt at Importation but Taxable in the Domestic Market
The different treatment of identified imports and domestic supplies under repealed Act 870. This is a historical note, not a statement of Act 1151.
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Legal effect and current-law check
Sections 100–102 of the Revenue Administration Act, 2016 (Act 915) govern statutory practice notes: a practice note binds the Commissioner-General until revoked but does not bind a taxpayer. A later inconsistent enactment or practice note displaces it to the extent of the inconsistency. This record therefore identifies the note’s own authority and date; the current consolidated law must still be checked.
Document class
GRA practice note
Stated authority
Value Added Tax Act, 2013 (Act 870)
Reader status
Historical only
Act 915 route
Verified source record
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Official source
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