Value Added Tax (Amendment) Act 2019 · As enacted
6. 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
First Schedule to the principal enactment is hereby amended in PART II thereof as follows:-
in item (xi) of paragraph (b) of that PART—
by the substitution in sub-item (b) for the words and figures “on or after November 1,
2016 but prior to the date of commencement of this (Amendment) Act by any person” of the words and figures “on or after November 1, 2016 but prior to April 1, 2019, by any person”;
Act, No. 19 of 2019
by the substitution in sub-item (c) for the words
“rupees fifteen million.” of the following:-
“rupees twenty five million; or
is relating to a sale of any condominium housing unit and where there is an agreement to sell in respect of such supply which is executed in terms of the Notaries
Ordinance (Chapter 107) prior to the date of commencement of this
(Amendment) Act; or
is a supply of a condominium housing unit of a condominium housing project in respect of which a certificate of conformity has been issued by the relevant
Local Authority prior to the date of commencement of this
(Amendment) Act in respect of such supply, with effect from April 1, 2019.”;
by the repeal of item (xxvi) of paragraph (b) and the substitution therefor of the follwing:-
“(xxvi) locally produced dairy products other than powdered milk containing added sugar or other sweetening matter, out of locally produced fresh milk in so far as such milk is produced in Sri Lanka and locally produced rice products containing rice produced in Sri Lanka and, with effect from November 1, 2019
locally produced rice bran oil made out of locally produced rice;”.