21. Schedule to the principal enactment

in the definition of “importation”, by the substitution for the words “customs bonded warehouse” of the words “customs bonded area”;

in the definition of “input tax” by the substitution for the words “tax paid on the supply” of the words

“tax paid by him on the supply”;

by the repeal of the definition of “supply of goods”

and the substitution of the following definition therefor :—

“supply of goods” means the passing of exclusive ownership of goods to another as the owner of such goods or under the authority of any written law and includes the sale of goods by public auction, the transfer of goods under a hire purchase agreement, the sale of goods in satisfaction of a debt and the transfer of goods from a taxable activity to a non-taxable activity;”;

in the definition of “supply of services” by the substitution for the words “not a supply of goods”

of the words “not a supply of goods but includes any loss incurred in a taxable activity for which an indemnity is due;”.-

in paragraph (d) of the definition of “taxable activity”

by the substitution for the words “of any immovable property” of the words “of any immovable property or the administration of any property ;”;.

The Schedule to the principal enactment as amended by Act No. I1 of 1998 is hereby further amended as follows :—

in item (i) of that Schedule by the substitution for the words “unprocessed produce of any agricultural, horticultural, animal husbandry, poultry or fishing

by the repeal of item (v) of that Schedule and the substitution therefor of the following item :—

“(v) The supply or import of milk including powdered or condensedmilk other than any other article manufactured or produced from such milk ;”;

in item (vii) of that Schedule by the substitution for the words ayurvedic, siddha, unani or homeopathic preparations” of the words “ayurvedic, siddha, unani or homeopathic preparations not being cosmetic preparations ;

by the repeal of item (viii) of that Schedule, and the substitution therefor of the following item :—

“(viii) The supply of educational services by an educational establishment or Government

Schools or Schools, funded By the

Government

;’

in item (xii) of that Schedule by the substitution for the words “liquid petroleum, gas”, of the words

“liquid petroleum gas in a cylinder which has a capacity not exceeding 15 kg,”;

by the repeal of item (xiii) of that Schedule and the substitution thercfor of the following item :—

“(xiii) The supply of public library services by the

Government, a Provincial Council or a local-authority 3”;

in item (xvi) of that Schedule by the repcal of paragraph (/) of that item and the substitution therefor of the following paragraph :—

“() life insurance, ‘Agrahara’ Insurance and crop and livestock insurance ;”;

16

(8)

(9)

(10)

(11)

(12)

(13)

in item (xxi) of: that Schedule by the substitution for the words “for the relief of distress caused by natural or other disaster”, of the words “or supply of goods directly funded by foreign organisations, for the relief of distress caused by natural or other disasters or similar cause or for religious or charitable purposes ;”;

by the repeal of item (xxiii) of that Schedule and the substitution therefor of the following item :—

“(xxiii) The supply of public passenger transport

, services (other than air or water transport or transport of tourists by way of excursion tours or taxi services) or import or supply of a motor coach with seating capacity not less than thirty passenger seats or a chassis or body of such motor coach to be used in such public passenger transport service including the provision of leasing facilities for such motor coaches ;”;

in item (xxiv) of that Schedule by the substitution for the words “exclusively for agricultural work;”

of the words “exclusively for agricultural work including accessories and parts for such tractors;”.

by the repeal of item (xxx) of that Schedule and the substitution therefor of the following :—

“(xxx) The supply of goods at a restaurant situated beyond the immigration counter at the

Bandaranaike International Airport ;

by the repeal of item (xxxiii) of that Schedule ;

in item (xxxv) of that Schedule by the substitution for the words “hotel accommodation to tourists” of the words “hotel accommodation to foreign tourists who are domiciled outside Sri Lanka”;

of the words “for the provision Health Services ;”;

“(xxxix)

(xt)

(XLi)

(XLii)

“(xuiii)

The supply or import of artificial limbs, crutches, hearing aids, accessories for such aids or other appliances which are worn or carried or implanted in the human body to compensate for a defect or disability with effect from such respective dates as are determined by the Director-General of

Customs ;

The supply or import of wheel chairs, prepared culture media for development of micro organisms, diagnostic or laboratory reagents, surgical gloves, contact lenses, X-tay tubes, white canes for the blind and

Braille Typewriters and parts with effect from such respective dates as are determind by the Director-General of Customs;

The supply of services in relation to the fees collected by the Sri Lanka Bureau of

Foreign Employment from prospective migrants as provided for in the Gazette dated September 01, 1995 ;

The supply of services in relation to burials and cremations—

Counil or a local Authority ;

The supply of free or subsidised meals by an employer to his employees at their places of work ;