As enacted

Contents

7. 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.

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

(1)

in paragraph (a) of that PART–

(a)

by the repeal of item (i) and the substitution therefor of the following:–

“(i)

wheat, wheat flour or infant milk powder with effect from November 1, 2016”;

(b)

by the substitution, in item (iv) for the words “Aircrafts, Helicopters,” of the words and figures “Aircrafts or Helicopters, [prior to the date of commencement of this

(Amendment) Act];

(c)

by the repeal of item (v) and the substitution therefor of the following:–

“(v)

books (other than cheque books, periodicals, magazines, newspapers, diaries, ledger books and exercise books), for any period prior to

November 11, 2016;

books, magazines, jouranals or periodicals (other than newspapers)

Act, No. 25 of 2018

for any period on or after November 11,

2016

identified under the Harmonized Commodity

Description and Coding System

Numbers for Custom purposes; and unused postage and revenue stamps of the Government of the Democratic

Socialist Republic of Sri Lanka or of a Provincial Council;”;

(d)

in item (xxii) of that paragraph–

(i)

by the substitution in sub-item (i)

for the words “sunglasses” of the words and figures “sunglasses [prior to the date of commencement of this

(Amendment) Act]”;

(ii)

by the substitution in sub-item (iv)

for the words “wood (sawn)” of the words and figures “wood (sawn)

[prior to the date of commencement of this (Amendment) Act]”;

(iii)

by the substitution in sub-item (v)

for the words and figures “Sri Lanka

Export Development Act, No. 40 of 1979” of the words “Sri Lanka

Export Development Act, No.40

of 1979 [prior to the date of commencement of this

(Amendment) Act]”;

(iv)

by the repeal of sub-item (vii) and the substitution therefor of the following:–

“(vii)

energy saving bulbs, for any period with effect from

January 1, 2017 and raw material for the manufacture of energy saving bulbs;”;

Act, No. 25 of 2018

(e)

by the addition immediately after item (xxvi), of the following:–

“(xxvii) plants, machinery or accessories for renewable energy generation identified under the Harmonized

Commodity Description and

Coding System Numbers for

Custom Purposes with effect from

November 11, 2016;

(xxviii)

electrical goods identified under the Harmonized Commodity

Description and Coding System

Numbers for Custom Purposes with effect from November 1,

2016;

(xxix)

medical machinery or medical equipment identified under the Harmonized Commodity

Description and Coding System

Numbers for Custom Purposes with effect from November 11,

2016;

(xxx)

hot air balloons identified under the Harmonized Commodity

Description and Coding System

Numbers for Custom Purposes with effect from January 1,

2017.”.

(2)

(a)

in item (xi) of paragraph (b) of that PART–

(i)

in sub-item (b), by the substitution for the words and figures “on or after November 1,

2016 by any person” of the words and figures “on or after November 1, 2016 but prior to the date of commencement of this

(Amendment) Act by any person”;

Act, No. 25 of 2018

(ii)

by the addition immediately after sub-item (b), of the following new sub-item:–

“(c)

if such supply has taken place on or after April 1, 2019, other than any lease or rent by any person, and where such supply-

(i)

is not relating to a sale of any condominium housing unit;

(ii)

is a supply of a condominium housing unit of a condominium housing project and the maximum price or the market value (whichever is higher) of any single unit of that project does not exceed rupees fifteen million.”;

(b)

by the repeal of item (xii) and the substitution therefor of the following:–

“(xii)(a) all healthcare services provided by medical institutions or professionally qualified persons providing such care, prior to May 2, 2016 and for the period commencing from July 11, 2016, but ending on or before November 1,

2016;

(b)

on or after the date of commencement of this (Amendment) Act, all healthcare services provided by medical institutions or professionally qualified persons providing such care other than hospital room charges.”;

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(c)

by the repeal of item (xxx) and the substitution therefor of the following:–

“(xxx)

locally manufactured jewellery, prior to November 1, 2016 and for any period from November 22, 2016.”;

(d)

by the insertion immediately after item (L) of the following:–

“(Li)

geriatric services or child care services;

(Lii)

international telecommunication services provided by “External Gateway

Operators” to local telecommunication operators.”.

(3)

in paragraph (c) of that PART,–

(a)

by the substitution in item (xx) for the words and figures “purposes (effective from 17.7.2007)” of the words and figures

“purposes [effective from 17.7.2007, but prior to the date of commencement of this

(Amendment) Act] ”;

(b)

by the substitution in item (xxviii) for the words and figures “cinematogaphic cameras and projector parts and accessories” of the words “cinematogaphic cameras, projector parts and accessories, prior to the date of commencement of this (Amendment)

Act”;

(c)

by the substitution in item (xxix) for the words and figures “(with effect from January 1, 2011)” of the words and figures “[with effect from January 1, 2011, but prior to the date of commencement of this (Amendment)

Act]”;

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(d)

by the substitution in item (xxxiii) for the words “agricultural products or plants of any type” of the words and figures “agricultural products or plants of any type, prior to the date of commencement of this (Amendment)

Act”; and

(e)

by the substitution in item (xxxvi) for the words “fabric, specified under the Harmonized

Commodity Description and Coding System

Numbers for Custom Purposes” of the words and figures “fabric, specified under the

Harmonized Commodity Description and

Coding System Numbers for Custom

Purposes, prior to the date of commencement of this (Amendment) Act”.

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