Sri Lanka Consolidated Acts

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Goods And Services Tax (Amendment) Act (No. 11 of 1998) - Sect 30

Amendment of the Schedule to the principal enactment

30. The Schedule to the principal enactment is hereby amended as follows ;-
(1) in item (i) of that Schedule, by the substitution for the words "supply of coconuts, desiccated coconuts, coconut fiber, coconut poonae, copra, rubber" of the words "supply or import of coconuts, desiccated coconuts, coconut poonac, unprocessed forestry products";
(2) in item (ii) of that Schedule by the substitution for the words "The import" of the words "the supply or import";
(3) by the repeal of item of that Schedule and the substitution therefor of the following item :"-
"(iv) The supply or import of bread of any description";
(4) in item (vi) of that Schedule, by the substitution for the words "The supply" of the words "The supply or import";
(5) in item (xii) of that Schedule, by the substitution for the words "and liquid petroleum gas" of the words "liquid petroleum, gas and petrol" ,;
(6) in item (xv) of that Schedule, by the substitution for the words "The import" of the words "The supply or import" ,;
(7) in item (xix) of that Schedule, by the substitution for the words "Republic of Sri Lanka" of the words "Republic of Sri Lanka or of a Provincial Council;";
(8) in item (xxii) of that Schedule, by the substitution for the words "The import" of the words "The supply or import" ;
(9) by the repeal of item (xxv) of that Schedule;
(10) in item (x xvi) of that Schedule, by the substitution for the words and figures "up to 75 kwh, per consumer" of the words and figures "up to 90 kwh. per consumer";
(11) by the repeal of item (xxix) of that Schedule;
(12) by the repeal of item(xxx) of that Schedule, and by the substitution therefor of the following item :-
(xxx) The supply, in Sri Lanka, of architectural, engineering, quantity surveying or construction management services by a non resident person within the meaning of the Inland Revenue Act, No. 28 of 1979, to a company with which an agreement has been entered into by the Board of Investment of Sri Lanka under section 17 of the Board of Investment of Sri Lanka Law, No. 4 of 1978, on or before the appointed date, if the total cost of the project to which such agreement relates is not less than US $ 50 million or its equivalent;
(13) by the addition at the end of that Schedule of the following items :-
(xxxii) The supply, lease or rent of residential accommodation;
(xxxiii) The supply or import of timber;
(xxxiv) The supply of all health care services provided by medical institutions or professionally qualified persons providing such care;
(xxxv) The supply of hotel accommodation to tourists during the period of two years commencing from the appointed date;
(xxxvi) the supply of inbound services to tourists by travel agents registered with the Tourist Board established by Ceylon Tourist Board, Act, No. 10 of 1966 during the period of two years commencing from the appointed date;
(xxxvii) The supply and import of pearls, diamonds, natural or synthetic precious or semiprecious stones, diamond and other powder, precious metals or metals clad with precious metal, and gold coins;
(xxxviii) The supply and import of machinery, Medical and Surgical instrument, apparatus and accessories including medical and dental equipment and ambulances for the provision of Health Services.


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