As enacted

Contents

22. Amendment of the first schedule of the principal enactment

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

The First Schedule of the principal enactment is hereby amended in PART II thereof as follows:-

(1)

in paragraph (a) of that PART –

(i)

by the repeal of item (viii) and the substitution therefor of the following item:-

“(viii) agricultural tractors or road tractors for semi-trailers;”;

(ii)

In item (xxii)–

(a)

by the substitution for the words in sub-item (i) “moulding (steel, glass, rubber or plastic),” of the words, “moulding (steel, glass, mineral material, rubber or plastic),”;

(b)

by the substitution for the words and figures “under the Sri Lanka Export

Development Act, No. 40 of 1979,” of the following:-

“under the Sri Lanka Export

Development Act, No. 40 of 1979;

(vi)

bowsers, bulldozers, graders, levelers, excavators, fire fighting vehicles;

(vii)

raw materials for the manufacture of energy saving bulbs,”.

(2)

in paragraph (b) of that PART –

(i)

in sub-paragraph (A) of paragraph (b) of item (ii), by the substitution for the words and figurers “in respect of any rental falling due for payment on or after April 1, 2012.” of the following:-

“in respect of any rental falling due for payment on or after April 1, 2012;

Act, No. 17 of 2013

(iii)

bowsers, bulldozers, graders, levelers, excavators, fire fighting vehicles or road tractors for semi-trailers as exempted for

Custom purposes under Harmonize

Commodity Description and Coding

System Numbers in respect of any rental falling due for payment on or after

January 1, 2013,”.

(ii)

by the repeal of item (xx) and the substitution therefor of the following:-

“(xx) locally manufactured coconut oil or coco peat, coir fiber, grow pellets, grow bags, twist fiber or coconut husk made out of coconut waste;”.

(iii)

by the repeal of item (xLiii) and the substitution therefor of the following:-

“(xLiii) services which result in the improvement of quality, character or value of any yarn, fabric or garment so far as such services are provided to persons other than exporters of such products;”.

(iv)

by the addition immediately after item (xLiv) of the following:-

“(xLv) services by a Unit Trust Management company so far as such services are provided to any Unit Trust ;

(xLvi)

services being hotel accommodation to any sportsman, organizer of any sport event or sponsor arriving in Sri Lanka for participating in any sport event or activity connected with sports, as may be approved by the Minister who is in charge of the subject of Sports”.

Act, No. 17 of 2013

(3)

in paragraph (c) of that PART –

(i)

by the repeal of item (xxvii) and the substitution therefor of the following:-

“(xxvii) packing materials exclusively for the use of packing of pharmaceuticals or ayurvedic medicines manufactured in Sri

Lanka and which are imported by the manufacturer of such pharmaceuticals or ayurvedic medicines, so far as such packing materials are not manufactured in Sri Lanka as approved by the Secretary to the Ministry of the Minister to whom the subject of Health is assigned or the

Commissioner of the Department of

Ayurveda, as the case may be, for this purpose.”.

(ii)

in item (xxxvi), by the substitution for the words

“subject to the chargeability of a Cess of rupees seventy five per kilogram on importation” of the words “subject to the chargeability of a Cess at a specific rate referred to in sub-item (ii) of item (xxxvii) of paragraph (b) of PART II of the First

Schedule.”.

(iii)

by the addition immediately after item (xxxvi) of that paragraph, the following new item:-

“(xxxvii) gully bowsers, semi-trailers for road tractors, any machinery or equipment used for 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

Ministry.”.

(4)

by the addition immediately after paragraph (h) of that

PART, the following new paragraphs:-

“(i) the supply of goods or services by the Central

Bank of Sri Lanka established by the Monetary

Law Act (Chapter 422);

Act, No. 17 of 2013

(j)

the supply of any services by any public corporation to the extent of provision of such services on behalf of the Government of Sri Lanka, free of charge out of the funds voted by Parliament from the Consolidated Fund or out of any loan arranged through the Government.

(k)

the supply of goods or services by any individual who is a citizen of Sri Lanka and who carries on any business of manufacturing of any article other than any liquor or tobacco product or supply of any services after returning from a foreign employment for a period of five years reckoned from the beginning of the year of assessment in which such business commences if such individual-

(i)

returns from such foreign employment on or after January 1, 2013; and

(ii)

invests his earnings from such foreign employment to commence such business.”.

Read on from s 23