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

1. Insert the following subsection after Section 20(o) of the aforementioned Act:

20. (p) Day care services provided by day care centres registered with the relevant Government authority or State institution.

2. Insert the following definition in Section 68 of the aforementioned Act:

“Day care” refers to services provided by an individual or a legal entity to care for children, persons with special needs or sick persons during the day-time, for a determined price.

3. Renumber the sections of the aforementioned Act after incorporating the insertions and deletions referred to in this Act.

4. Amend the references made to Sections and subsections of the aforementioned Act in accordance with the amendments brought by this Act.

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