The Goods and Services Tax Act (Law Number 10/2011) shall be amended as follows.

1. Amend Section 15(a)(2) of the aforementioned Act as follows:

15. (a)    (2) Goods sold and services supplied by shops, diving schools, spas, water sports facilities, and other such places established on establishments specified in subsection (a)(1), excluding shops operating exclusively for the employees of such establishments; 

2. Amend Section 15(a)(5) of the aforementioned Act as follows:

15. (a)    (5) Goods sold and services provided by domestic air transportation service providers to persons other than Maldivian citizens.

3. Insert the following definition to Section 68 of the aforementioned Act:

68. “tourists” refers to persons entering the Maldives under a tourist visa issued under the Maldives Immigration Act (Law Number 1/2007). 

4. This Act shall commence upon it being published in the Gazette of the Government of Maldives.