If Sri Lanka wants to become Shopping Destination. It should remove all unnecessary rates of indirect taxes and have different rate of VAT. The cost of tax collection will come down. We have so many taxes which must be removed. Including Cess, NBT, Telecom levy, Duty. if there is one indirect tax such as VAT ,it would make life easier for tax collection and tax payer. Government would reduce administrative burden of cost on both enterprises and government. Sri Lanka must remove Duty.