The Bill received 76 votes in favor while 23 voted against.

There were two divisions for the VAT (Amendment) Bill. First division was held at the end of the second reading and the Second division at the end of the third reading (Committee stage).

The first division was held by name and the Bill received 112 votes in favor and 46 votes against. At the Committee stage division the Bill was passed with a 53 majority and several MPs were absent.

Finance Minister Ravi Karunanayake in his winding speech pointed out that 81 goods and services are not included in Value Added Tax.