10. Replacement of Third 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The Third Schedule to the principal enactment is hereby repealed and the folowing Schedule substituted therefor:—

“THIRD SCHEDULE

BASIC RATE

(a)

the supply or import of—

(i)

Sugar upto December 31, 2007;

(ii)

Dhall;

(iii)

Potatoes upto June 30, 2007;

(iv)

Onions upto June 30, 2007;

(v)

Dried fish;

(vi)

Chillies;

(vii)

Hi-tech medical equipment or any machinery used for the manufacture of ticket issuing machinery, identified by the Commissioner-General of Inland Revenue under the

Harmonized Commodity Description and

Coding System Numbers, for Customs purposes;

(viii)

Jewellery ;

[The import or supply of goods referred to in items (i) and (ii) of this Schedule shall be deemed for all purposes to have been exempt from Value Added Tax from October 1, 2004

to November 18, 2004.]

(b)

the import of—

(i)

Cine Films, cinematographic films exposed or developed, magnetic cine sound recorders, cinematographic cameras and projector parts and accessories, apparatus and equipment for cinematographic laboratories, electric filament or discharge lamps and arc lamp carbon, identified by the Commissioner-General of

Inland Revenue under the Harmonized

Commodity Description and Coding System

Numbers, for Customs purposes with the approval of the Chairman, National Film

Corporation;

(ii)

Sugar (effective from 01.01.2008);

(iii)

Canned Fish, Chick Peas, Green Gram (effective from 05.06.2007);

(iv)

Potatoes (effective from 01. 07. 2007);

(v)

Onions (effective from 01. 07. 2007).".

Read on from s 11