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As enacted
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20. 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 by the addition immediately after item (xvii) the following:-

"(xviii) Petrol, Coal or Bitumen specified under

Harmonized commodity Description and

Coding System Numbers for Custom purposes with effect from November 26,

2010;

Act, No. 9 of 2011

(xix)

(a) machinery and equipment for manufacture of grain mixed bakery products with effect from November 29, 2010;

(b)

machinery and equipment for the use of leather or footwear industry or bags, motor homes, taxi meters, agricultural machinery and parts, electronic equipments or articles use manufacture of fashion jewellery with effect from

January 1, 2011;

(c)

light weight electrical and electronic items with effect from June 1, 2010;

(d)

fruit seeds with effect from August 16,

2010;

(e)

telecommunication equipment with effect from January 1, 2011;

as specified under

Harmonized

Commodity Description and Coding

System Numbers for Custom purposes;

(xx)

any machinery or high-tech equipment for the telecom industry, having identified that such machinery or equipment is imported or purchased exclusively for the use in the telecom industry and imported or purchased by any operator of tele communication services, with effect from

January 1, 2011 ;

(xxi)

spare parts and accessories for exclusive use by Sri Lanka Transport Board and

Department of Sri Lanka Railways

(including imports made on or after 18.08.2010);";

Act, No. 9 of 2011

(2)

in paragraph (b) of that part :

(a)

in sub-paragraph (a) of item (i), by the substitution for the words and figures

"educational services by an educational establishment (effective from January 1,

2006); or" of the words and figures -

"(a) (1)

educational services provided by an educational establishment

(effective from January 1,2006

and ending on December 31,

2010); and

(2)

educational services provided by any person or partnership with effect from January 1, 2011); or";

(b)

in paragraph (b) of item (ii), by the repeal of sub-paragraph A of that item and the substitution therefor of the following -

"(A)

(i)

such motor coaches with a seating capacity not less than twenty-eight passenger seats and used for such public passenger transport services if such lease agreement is entered into prior to

January 1, 2004 and ending on

December 31, 2010;

(ii)

lorries, tractors or motor coaches with seating capacity not less than twenty-eight passenger seats and used for public passenger transport services by the holder of any passenger service permit issued by the National Transport

Commission established by the

National Transport Commission Act,

No. 37 of 1991 or any Provincial Road

Passenger Transport Authorty, in respect of any rental falling due for payments on or after January 1, 2011;"

Act, No. 9 of 2011

(3)

by the addition immediately after item (xxx) the following :-

"(xxxi) telecommunication services (with effect from January 1, 2011);

(xxxii)

locally manufactured briquettes and pallets using bio mass wastes (with effect from January 1, 2011;

(xxxiii)

locally developed software with effect from January 1, 2011;

(xxxiv)

services being receipts from re-insurance by any local insurance company by way of commission or compensation in an insurance business

(with effect from January 1, 2011);

(xxxv)

services being the issue of licenses to local telecom operators by

Telecommunication

Regulatory

Commission, established by the

Sri Lanka Telecommunications Act, No.

25 of 1991 (with effect from January 1,

2011)";

(4)

in paragraph (c) of that Part by the addition immediately after item (xxviii) thereof the following new items :-

"(xxix) aircraft stimulators and parts specified under

Harmonized

Commodity

Description and Coding System

Numbers for Custom purposes with effect from January 1, 2011;

(xxx)

samples in relation to a business worth not more than rupees twenty five thousand subject to such terms and conditions as prescribed by the Director

General of Customs";

Act, No. 9 of 2011

(5)

in paragraph (f) of that Part, by the repeal of items (ii) and (iii) and the substitution therefor of the following items :-

"(ii) (a) goods or services to any specified project identified by the Minister in charge of the subject of Finance, taking into consideration the economic benefit to the country, on which the tax is borne by the

Government with effect from January 1,

2008); or

(b)

goods or services to any infrastructure development project funded through foreign loans or donations directly to the

Government Ministries (with effect from

January 1, 2011);

and every such project shall be approved by the Minister of Finance, and

Notification of such approval shall be published in the Gazette;

(iii)

any goods or services provided by any society registered under the Co-operative

Societies Law, No. 5 of 1972, or under the respective Statutes enacted by the

Provincial Councils providing for such registration, or Lak Sathosa registered under the Companies Act, No. 7 of 2007;

(6)

by the addition immediately after paragraph (g) of that Part, the following new paragraph :-

"(h) goods or services by an institution set up by the Ministry of Defence for the rehabilitation of disabled soldiers, in so far as the activities are carried out by the participation of such soldiers. (with effect from January 1, 2011)".

Act, No. 9 of 2011

Read on from s 21