19. Amendment of the First Schedule to the principal enactment

The import of any medical machinery, medical equipment or an ambulance by any organization approved by the Minister, on his being satisfied that such machinery, equipment or ambulance are gifts from persons or organizations abroad ;

The import of any capital items required for the purpose of providing training by any institution, providing vocational training or practical training approved for the purposes of this item by the Minister in charge of the subject of Tertiary Education and Training in consultation with the

by the addition immediately after item (xxxix)

The supply or import of —

paddy, seed paddy, rice, wheat, cardamom, cinnamon, cloves, nutmeg, mace, pepper, desiccated coconuts, rubber, latex, fresh coconuts, green leaf, rice flour, wheat flour, bread, infants' powdered milk, eggs and liquid milk (not made out of powdered milk or any grain) ;

pharmaceutical products and drugs (other than cosmetics including such products and drugs certified by Cosmetics, Devices and Drugs

ayurvedic preparations which belong to the

aircrafts, helicopters, pearls, diamonds, natural or synthetic, precious or semi precious stones, diamond powder, precious metals, metals clad with precious metals, gold coins and temporary import of any plant, machinery or equipment or any goods to be used as exhibition materials or as materials in any technical demonstration which are re-exported within twelve months from the date of import ;

books (other than cheque books, periodicals, magazines, newspapers, diaries, ledger books and exercise books), and unused postage and revenue stamps of the Government of the

crude petroleum oil, kerosene, aviation fuel and oil for ships ;

artifical limbs, crutches, wheel chairs, hearing aids, accessories for such aids or appliances which are worn or carried or implanted in the human body to compensate for a defect or disability, white canes for the blind, Braille typewriters and parts, Braille writing papers and

agricultrural tractors ;

cellular mobile phones ;

agricultural machinery and fertilizer (effective from 01.07.2004).

The supply of —

educational services by an educational establishment or government schools or schools funded by the government or (effective from 01.07.2004) schools registered with the

public passenger transport services (other than air transport, water transport, or transport of tourists, excursion tours and taxi services) or the provision of leasing facilities for such motor coaches with seating capacity not less than twenty eight passenger seats and used for such public passenger transport if such lease agreement entered into prior to

electricity not exceeding 40 kwh per consumer as defined under the Electricity Act (Chapter

free or subsidised meals by an employer to his employees at their places of work and transport free or at a subsidised rate by an employer to his employees using a motor coach between the place of residence and work place of such employees;

services in relation to burials and cremations by any institution or person ;

services by a person in Sri Lanka to another person outside Sri Lanka to be consumed or utilised by such other person outside Sri Lanka for which the payment is made in Sri Lanka rupees ;

services at a restaurant situated beyond the immigration counter at the Bandaranaike

goods and services to the mission of any state or any organization to which the provisions of the Diplomatic Privileges Act, No. 9 of 1996

goods funded directly by foreign organizations as approved by the Minister for the relief of sudden distress caused by natural or human disasters;

the following financial services —

the operation of any current, deposit or savings account;

the exchange of currency;

the issue, payment, collection or transfer of ownership of any note, order for payment, cheque or letter of credit ;

the issue, allotment, transfer of ownership, drawing, acceptance or endorsement of any debt security, being any interest in or right to be paid money owing by any person;

the issue, allotment or transfer of ownership of any equity security, debt security or participatory security ;

the underwriting or sub-underwriting the issue of any equity security, debt security or participatory security ;

the provision of any loan, advance or credit ;

the provision —

of the facility of instalment credit finance in a hire purchase conditional sale or credit sale agreement for which facility a separate charge is made and disclosed to the person to whom the supply is made ;

of goods under any hire purchase agreement or conditional sale agreement, which have been used in

the life insurance, “Agrahara” insurance and crop and livestock insurance ;

the transfer of non-performing loans of a licensed commercial bank by way of transfer of such loans to any other person in terms of a re-structuring scheme or other scheme of such bank as approved by the Central Bank of Sri Lanka with the concurrence of the Minister.

the supply, lease or rent of residential accommodation other than the supply, lease or rent of residential accommodation by an enterprise which has entered into an agreement with the Board of Investment of Sri Lanka, under section 17 of the Board of Investment of

all healthcare services provided by medical institutions or professionally qualified persons providing such care, other than the supply of healthcare services by a medical institution which has entered in to an agreement with the

The import of—

goods by the mission of any state or any organization to which the provisions of the

any article entitled to duty free clearance under the Passenger’s Baggage (Exemptions)

goods by any organization approved by the

goods by any person who has entered into an agreement—

prior to May 16, 1996; or

prior to April 1, 1998 in respect of a project, the total cost of which is not less than Rs. 500 million, with the Board of Investment of Sri Lanka under section 17 of the Board of Investment of

the project implementation period of such project as specified in such agreement; or

upto the date of completion of such project, which date shall not be later than thirty six months from the date of the last agreement entered into prior to the 19, November, 2003, whichever is earlier, other than any article in the negative list published by the Secretary to the Treasury for the purpose of this paragraph.

goods by any person who has entered into an agreement with the Board of Investment of Sri

for a period of two years from August 1,

until the completion of the project as determined by the Board of Investment of Sri Lanka, whichever is earlier, other than any article in the negative list published by the Secretary to the Treasury for the purposes of this paragraph;

personal items and samples in relation to business worth not more than ten thousand rupees through parcel post or courier ;

a motor vehicle by a disabled person specially designed for use by disabled persons approved by the Minister, on his being satisfied that such vehicle is for use specifically by such person ;

any capital items required for the purposes of providing training by any institution providing vocational training or practical training approved by the Minister in charge of the subject of Tertiary Education and Training in consultation with the Minister where the

The import and supply of goods at duty free shops for payment in foreign currency.”.