As enacted

Contents

8. Amendment of the Schedule to the principal enactment

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

The Schedule to of the principal enactment is hereby amended as follows:—

(1)

by the renaming of the “SCHEDULE” hereto as the

“FIRST SCHEDULE”;

(2)

in Part I of such Schedule—

(a)

in item (xiii), by the substitution for the words

“pharmaceuticals; and”, of the words

“pharmaceuticals;”

(b)

in item (xv), by the substitution for the words

“borne by the Goverment” of the words “borne by the Government ;”

(c)

by the addition immediately after item (xv)

thereof of the following items:—

“(xvi)

any goods imported or supplied to a specified project carried on, out of foreign funds or donations received by the Goverment,as approved by the

Minister considering the economic benefit to the country.

(xvii)

bitumen classified under HS code

No. 2714 ;

(xviii)

any article imported or sold by any society registered under Co-operative

Societies Act, No. 5 of 1972 or under the respective statutes enacted by the

Provincial Councils providing for such registration or Lak Sathosa Limited registered under the Companies Act,

No. 7 of 2007 ;

(xix)

tractors classified under HS codes 8701.10. 10, 8701. 10. 90, 8701. 90. 10

and 8701.90.20 ;

(xx)

raw materials or packing materials imported for the manufacture of pharmaceuticals subject to the approval of the relevant authority ;

(xxi)

gold imported (effective from March 1, 2010) ;

(xxii)

plant, machinery or equipment imported on temporary basis for the use of large scale infrastructure development projects approved by the

Minister in charge of the subject of

Finance as being of benefical for the economic development of Sri Lanka, on condition that goods will be re-exported after the completion of work

(effective from July 1, 2010);

(xxiii)

foreign currency notes imported, being notes clssified under HS Codes 4907.00.90 (effective from June 1,

2010) ;

(xxiv)

raw materials or packing materials imported for the manufacture of ayurvedic preparations which belong to the Ayurveda Pharmacopoeia or ayurveda preparation subject to the approval of the relevant authority ;

(xxv)

pure-bred breeding animals under HS

0102.10 or HS 0104.20.10, milking machines under HS 8434.10, dairy machinery under HS 8434. 20 and spare parts under HS 8434.90, at the point of importation.

(effective from 18.01.2011);

(xxvi)

import of samples in relation to business which is worth not more than rupees twenty-five thousand, subject to which terms and conditions as prescribed by the Director - General of

Customs.”.

(3)

in Part II of that Schedule—

(a)

in item (vii), by the substitution for the words

“services of a construction contractor, not being a sub-contractor, insofar as”, of the following words and figures:—

“Services—

(i)

prior to January 1, 2011, of a construction contractor, not being a sub-contractor; or

(ii)

on or after January 1, 2011, of a construction contractor or sub-contractor”, in so far as”;

(b)

in item (xii), by the substitution for the words

“operating a hotel, guest house, restaurant or other similar business”, of the words and figures “For any period ended prior to January 1, 2011, operating a hotel, guest house, restaurant or other similar business”;

(c)

in item (xiii), by the substitution for the words

“local produce”, of the words “local produce”;

(d)

in item (xxiii), by the substitution for the words “Act, No. 34 of 2002,”, of the words

“Act, No. 34 of 2002;”;

(e)

by the addition, immediately after the item (xxiii), the following new items :—

(xxiv)

the services provided by foreign consultancies for the large scale infrastructure development projects being projects which have been approved by the Minister of Finance, as beneficial for the economic development of Sri Lanka (effective from July 1, 2010)

(xxv)

services provided to any specific project carried on, out of foreign funds or donations received by the

Government, as approved by the

Minister considering the economic benefit to the country;

(xxvi)

services provided to the port or airline in relation to international transportation;

(xxvii)

services provided in relation to ship building for the international market for payments made in foreign currency;

(xxviii)

telecommunication services;

(xxix)

supply of locally developed soft ware;

(xxx)

services provided by any Government

Department, Ministry or any undertaking fully owned by the

Government;

(xxxi)

services provided by Sri Lankan

Airlines Ltd.;

(xxxii)

services provided by Mihin Air (Pvt.)

Ltd.;

(xxxiii)

services provided by Air Lanka

Catering Services Ltd.;

(xxxiv)

services provided by any society registered under the Co-operative

Societies Law No. 5 of 1972 or under any Statute enacted by a Provincial

Council, or Lak Sathosa Limited, registered under the Companies Act,

No. 7 of 2007;

Read on from s 9