Value Added Tax (Amendment) Act 2009 · As enacted
8. Amendment of the First Schedule to the principal enactment
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
The First Schedule to the principal enactment is hereby amended in PART II thereof as follows:—
in paragraph (a) of that Part—
in item (xii), by the substitution for the words and figures “December 31, 2008,” of the words and figures “December 31, 2010”.
by the addition immediately after item (xv)
of the following new item:—
“(xvi)
solar panel modules, accessories or solar home system for the generation of solar power energy identified under the specified Harmonized Commodity
Description Nos. for custom purposes
(effective from 01. 01. 2009);
high tech medical equipment or any machinery used for the manufacture of ticket issuing machinery identified under the specified Harmonized of
Commodity Description Numbers for customs purposes.”.
in paragraph (b) of that Part—
in item (xxvi) by the substitution for the words and figures “(effective from 01. 01.
2008); and” of the words and figures
“(effective from 01. 01. 2008);”
in item (xxvii), by the substitution for the words and figures “(effective from 01. 01.
2008).” of the words and figures “(effective from 01. 10. 2008);”;
by the addition immediately after item (xxvii)
of the following new items:—
“(xxviii)
locally manufactured machinery used for tea industry and identified by Sri
Lanka Tea Board established by the
Sri Lanka Tea Board Law No. 14 of 1975 as a tea machinery (effective from 01. 10. 2008);
locally manufactured surgical gauze used for surgery (effective from 01. 01.
2009);
locally manufactured Jewellery.”.
in paragraph (c) of that PART—
in item (xxiii), by the substitution for the words “or specified project” of the words “or specified project”;
by the addition immediately after item (xxiii)
of the following items:—
“(xxiv)
any bus with the approval of National
Transport Commission or any
Provincial Road Passenger Transport
Authority by the owner of such bus to replace any bus destroyed due to terrorist activities (effective from 9. 7.
2008);
brass sheets, brass ingots, thread, dyes, paraffin wax or shellac for manufacture of brassware by the National Craft
Council with the approval of Ministry of Rural Industries and Self
Employment Promotion (effective from 01. 01. 2009);
chemical naptha by the Ceylon
Petroleum Corporation to be supplied to Ceylon Electricity Board for the generation of electricity (effective from 01. 01. 2009);
packing materials exclusively for the use of packing pharmaceuticals manufactured in Sri Lanka and which are imported by the manufacturer of such pharmaceuticals so far as such packing materials are not manufactured in Sri Lanka and approved by the
Minister in charge of the subject of
Finance on the recommendation of the secretary to the Ministry of Healthcare and Nutrition;
Cine Films, cinematographic films exposed or developed, magnetic cine sound recorders, cinematographic cameras and projector parts and accessories, apparatus and equipment for cinematographic labratories, electric filament or discharge lamps and arc lamp carbon, identified under the
Harmonized Commodity Description and Coding System Numbers, for customs purposes with the approval of the Chairman, National Film
Corporation.”.
by the insertion immediately after paragraph (f) of that PART, the following new paragraph:—
“(g)
the supply of services, being construction services for Gama Naguma, Maga Naguma,
Samurdhi Projects or for community irrigation projects, carried out through the participation of the community and approved by Secretary to the Ministry of the Minister in charge of the subject of Nation Building and State
Infrastructure Development (effective from 01. 01. 2009);”.