Value Added Tax (Amendment) Act 2023

item (i) and item (ii) of paragraph (f)

item (xxv) and item (xxvi) of paragraph (b) of Part III of the First

for the period prior to the date of commencement of this

for any period on or after the date of commencement of this

The supply or import of-

wheat and wheat flour;

infant milk powder;

pharmaceutical products, drugs (other than cosmetics), the end use of which are confined to therapeutic or prophylactic effect and purchased on a prescription of a physician and raw materials for the production or manufacture of such products or drugs;

ayurvedic preparations belonging to the ayurveda pharmacopoeia or ayurvedic preparations (other than cosmetic preparations) or unani, siddha or homeopathic preparations (other than cosmetic preparations) identified under the Harmonized

crude petroleum oil, kerosene, aviation fuel, oil for ships or Fuel oil specified under the

artificial limb, crutches, wheel chairs, hearing aids, accessories for such aids or appliances which are worn or carried or implanted in the human body to compensate for a defect or disability, white canes for the blind, braille typewriters and parts, braille writing papers, braille writing boards and any other articles which are used by disabled persons which are approved by the Minister taking into consideration the degree of relief requested by such persons, on an application made for that purposes;

bio fertilizer, artemia eggs and peat moss, classified under the Harmonized Commodity

agricultural seeds, agricultural plants, shrimp feed inclusive of prawn feed and animal feed but excluding poultry feed;

yarn used for textile industry as identified under the Harmonized Commodity Description and coding System Numbers for Custom purposes;

dyes used for the handloom industry as identified under the Harmonized Commodity Description and coding System Numbers for Custom purposes.

The supply of-

educational services provided by any person or partnership;

Public passenger transport services (other than air transport, water transport or transport of tourists, excursion tours and taxi services);

electricity, including distribution;

services in relation to burials and cremations by any institution or person;

services at a restaurant situated beyond the immigration counter at the Bandaranaike

goods and services to the mission of any state or any organization to which the provisions of the

goods or services funded directly by foreign organizations for the relief of sudden distress caused by natural or human disasters or to any activity having regard to the interest of the national economy, as approved by the Minister;

the following financial services: -

of the facility of instalment credit finance in a hire purchase conditional sale or credit sale agreement for which facility a separate charge is made and disclosed to the person to whom the supply is made;

of goods under any hire purchase agreement or conditional sale agreement, which have been used in

of leasing facilities under any finance lease agreement;

all healthcare services provided by medical institutions or professionally qualified persons providing such care other than hospital room charges;

any article imported subject to the Special

locally manufactured handloom textiles;

rice, rice flour and bread so far as such products are manufactured locally;

unprocessed agricultural, horticultural or fishing products produced in Sri Lanka;

locally manufactured surgical gauze used for surgery;

fabric which are subject to a cess at a specific rate classified under the Harmonized Commodity

services by the Department of Commerce, the

services by a person in Sri Lanka to any other person outside Sri Lanka to be consumed or utilized by such other person outside Sri Lanka for which the payment is made in Sri Lanka rupees;

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;

geriatric services and child care services;

goods or services to any project identified as a Strategic Development Project in terms of section 3(4) of the Strategic Development Project

(a) goods or services to any specified project identified by the Minister, taking into consideration the economic benefit to the country, on which the tax is borne by the Government; or

goods and services to any infrastructure development project funded through foreign loans or donations directly to the Ministries of the Government of Sri Lanka, approved by the

goods or services by the Central Bank of Sri Lanka established by the Central Bank of Sri Lanka Act,

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

locally manufactured goods to duty free shops for payment in foreign currency.

any article entitled to duty free clearance under the

(A) goods to be used as exhibition material or as material in any technical demonstration and which are re-exported after the completion of such project, exhibition or demonstration, as the case may be; or

plant, machinery or equipment which are imported to be used in projects and re-exported after the completion of the project, and in respect of which tax is differed in terms of paragraph (b) of the second proviso to subsection (3)

aircraft engines or aircraft spare parts identified under specified Harmonized Commodity Description and

chemical naphtha by the Ceylon Petroleum

(A) goods for any specified project identified by the

The Import of -

goods, for a project identified as a strategic development project under the provisions of the

goods for any infrastructure development project funded through foreign loans or donations directly to any Ministry of the Government of

goods to a mission of any state or any organization to which the provisions of the Diplomatic

goods from any foreign organization or out of the funds from such organization for the relief of sudden distress caused by natural or human disasters or to any activity having regard to the interest of the national economy, as approved by the Minister.

The import and supply of goods at duty free shops for payment in foreign currency.”.