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As enacted

Section 17

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

The First Schedule to the principal enactment is hereby amended in Part III thereof as follows: -

(1)

in paragraph (a) of that Part, by the addition immediately after item (xi) of the following new item: -

“(xii) goods or services to any business identified and approved as a Business of Strategic

Importance having regard to the national interest or in the advancement of the national economy, in accordance with the provisions of section 52 of the Colombo Port City Economic

Commission Act, No. 11 of 2021 and the regulations made thereunder.’;

(2)

by the addition immediately after paragraph (d) of that Part, the following new paragraph: -

“(e) supply of the following services through an electronic platform by a non-resident person-

(i)

educational services including online courses, seminars, training, digital education platforms, virtual classrooms, learning management systems and courses in marketplaces;

(ii)

healthcare services including online consultations, digital prescriptions,

AI-assisted diagnostic, digital health tracking and telemedicine;

(iii)

services supplied to an organization or to the diplomatic missions to the extent specified under any relevant written laws or in accordance with any written agreement entered into with or on behalf of the Government of Sri

Lanka.”.