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Is revenue from freight forwarding exempt from NBT?

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Refer the Nation Building Tax Act, No. 9 of 2009 - schedule I part II
(x) services of a freight forwarder, shipping agent licensed under the Licensing of Shipping Agents Act, No. 10 of 1972 or courier insofar as such services are in respect of the exporter of any article from Sri Lanka;

So only the income from export freight forwarding is exempt.

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