Value Added Tax (Amendment) Act 2021 · As enacted
8. 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
The First Schedule to the principal enactment is hereby amended in PART II as follows: -
in paragraph (a) of that PART, by the insertion immediately after item (xxx) of the following new item-
“(xxxi) machinery and equipment including medical, surgical and dental instruments, apparatus, accessories and parts thereof, hospital or medical furniture and drugs, chemical and similar items, as recommended by the Secretary to the Ministry of the
Minister assigned the subject of Health, as required for the provision of health services to address the COVID 19 pandemic, with effect from May 20, 2020.”;
by the substitution in sub-item (c) of item (xi) of paragraph (b) for the words and figures “on or after
April 1, 2019, other than any lease” of the words and figures “on or after April 1, 2019 but on or before
November 30, 2019, other than any lease”;
by the insertion immediately after sub-item (c) of item (xi) of paragraph (b), of the following: -
“(d) if such supply has taken place on or after December 1, 2019, by any person, other than any lease or rent of residential accommodation.”;
by the renumbering of item (Li) and (Lii) (as inserted by Value Added Tax (Amendment) Act, No.25 of
2018) of paragraph (b)as (Lii) and (Liii) respectively;
by the insertion immediately after the renumbered item (Liii) of the followings:-
“(Liv) commencing on or after January 1, 2020
information technology and enabled services as shall be prescribed;
health protective equipment and similar products by any exporter, registered with the
Board of Investment of Sri Lanka established by the Board of Investment of Sri Lanka Law,
No.4 of 1978, to the Ministry of Health and
Indigenous Medical Services, Department of
Health Services, Sri Lanka Army, Sri Lanka
Navy, Sri Lanka Air force and Sri Lanka
Police on or after April 29, 2020;
services in respect of inbound tours, by a travel agent registered with the Sri Lanka
Tourism Development Authority for any period commencing from April 1, 2020;”;
by the addition immediately after paragraph (l) of that PART the following:-
“(m)
with effect from the date of commencement of this (Amendment) Act, local supply of any goods [other than goods referred to in paragraph (c)], which would have been exempted on importation, if imported.”;.