As enacted

Contents

3. Amendment of First Schedule of the principal enactment

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

The First Schedule to the principal enactment as last amended by Act, No. 9 of 2012 is hereby further amended as follows:—

(1)

In PART I of that schedule:—

(a)

by the substitution in item (i) for the word

“manufacture”, of the word “manufacturer”;

(b)

by the substitution in paragraph (iv) of item (iv)

for the words “within a period of one year from the date of importation of such article to

Sri Lanka;”, of the words “within a period of one year from the date of importation of such article to Sri Lanka or within a period of ninety days after the completion of such project;”;

(c)

by the substitution in item (xxxvi) for the words and figures “cess of Rs. 75 per kilogram”, of the words and figures “cess at the rate specified in a Gazette Notification issued under the Sri

Lanka Export Development Act, No. 40 of 1979”;

(d)

by the substitution in item (xxxviii) for the words “artist thereof.” of the words “artist thereof;”

(e)

by the insertion immediately after item (xxxviii), of the following new items:-

“(xxxix)

solar panel modules, accessories or solar home systems for the generation of solar power energy classified under Harmonized Commodity

Description and Coding Numbers for custom purposes at the point of importation;

(XL)

coal;

(XLI)

articles imported for any international event approved by the

Minister of Finance;

(XLII)

gems imported subject to special service fee at the rate specified under paragraph (a) of section 6A of the

Customs Ordinance (Chapter 235), and any subsequent sale of such gems as processed gem;

Nation Building Tax (Amendment)

(XLIII)

any gully bowser, machinery or equipment imported for the use of garbage disposal activities carried out by any local authority, for the purpose of provision of such services to the public as approved by the

Secretary to the relevant line

Ministry;

(XLIV)

any article manufactured by a company identified as a Strategic

Development Project in terms of subsection (4) of section 3 of the

Strategic Development Project Act,

No. 14 of 2008 sold to another

Strategic Development Project or to a specialized project approved by the

Minister of Finance or to a company registered with Board of Investment of Sri Lanka established under Board of Investment Law, No. 4 of 1978, so far as such articles are considered as import replacement and supplied during the project implementation period; and

(XLV)

any machinery or equipment imported for the purpose of generating electricity by the Ceylon

Electricity Board established under the Ceylon Electricity Board Act, No.

17 of 1969 or any institution which has entered into an agreement with the Ceylon Electricity Board to supply electricity, being machinery or equipment classified under Harmonized Commodity

Description Coding Numbers for customs purposes and approved by the Minister of Finance.”.

(2)

In PART II of that schedule

(a)

by the substitution in item (xxvi) for the words

“port or airline”, of the words “port or airport”;

and

( b) by the addition immediately after the item (xxxiv) of the following new items:-

“(xxxv)

any service provided by the Central

Bank of Sri Lanka established under the Monetary Law Act

(Chapter 422); and

(xxxvi)

any service provided free of charge by any public corporation out of the funds voted by Parliament from the

Consolidated Fund or out of any loan arranged through the Government, on behalf of the Government.”.

Read on from s 4