As enacted

Contents

14. Insertion of a new Third Schedule and Fourth Schedule in the principal enactment

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

The following new Schedules are hereby inserted immediately after the Second Schedule of the principal enactment and shall have effect as the Third Schedule and the Fourth Schedule of that enactment :—

“ THIRD SCHEDULE

(Section 2)

BASIC RATE

The supply or import of—

(i)

sugar;

(ii)

dhal;

(iii)

potatoes;

(iv)

onions;

(v)

dried fish;

(vi)

milk powder other than infant milk powder;

(vii)

chillies.

The import or supply of goods referred to in items (i) and (ii) of this Scheldule shall be deemed for all purposes to have been exempt from Value Added Tax from October 1, 2004 to

November 18, 2004.

FOURTH SCHEDULE

(Section 2)

LUXURY RATE

(a)

The supply and import of —

(i)

air conditioning machines;

(ii)

refrigerators;

(iii)

dishwashing machines;

(iv)

washing machines;

(v)

vacuum cleaners/floor polishers;

(vi)

kitchen waste disposers;

(vii)

food grinders and mixers;

(viii)

ovens and cookers;

(ix)

hair dryers/hair dressing equipment;

(x)

video player (VCD, DVD);

(xi)

cameras;

(xii)

radio, casette and Music systems;

(xiii)

television;

(xiv)

motor vehicles, other than motor cycles, bicycles, three wheelers and passenger transport buses, lorries, trucks and any other vehicle used for the transport of goods ;

(xv)

watches/clocks;

(xvi)

musical instruments;

(xvii)

equipment for games;

(xviii)

jewellery;

(xix)

aerated water;

(xx)

liquor;

(b)

the supply of services by hotels, guest houses, restaurants or similar institution so far as such services are provided for wedding receptions and other receptions, other than professional conferences, seminars or similar events and also including the hiring of halls for such receptions.

Read on from s 15