Goods And Services Tax Act (No. 26 of 2000)

Sri Lanka Consolidated Acts

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Goods And Services Tax Act (No. 26 of 2000) - Sect 21

Amendment of the Schedule to the principal enactment

21. The Schedule to the principal enactment as amended by Act No. 11 of 1998 is hereby further amended as follows :-

(1) in item (i) of that Schedule by the substitution for the words "unprocessed produce of any agricultural, horticultural, animal husbandry, poultry or fishing undertaking;" of the words "unprocessed produce of any agricultural, horticultural, animal husbandry, poultry (not being meat of any kind) or fishing undertaking;";

(2) by the repeal of item (v) of that Schedule and the substitution therefor of the following item :-

	"(v) The supply or import of milk including powdered or condensed milk other than any other article manufactured or produced from such milk ;";

(3) in item (vii) of that Schedule by the substitution for the words ayurvedic, siddha, unani or homeopathic preparations" of the words "ayurvedic, siddha, unani or homeopathic preparations not being cosmetic preparations ;

(4) by the repeal of item (viii) of that Schedule, and the substitution therefor of the following item :-

	"(viii) The supply of educational services by an educational establishment or Government Schools or Schools funded by the Government;";

(5) in item (xii) of that Schedule by the substitution for the words "liquid petroleum, gas", of the words "liquid petroleum gas in a cylinder which has a capacity not exceeding 15 kg,";

(6) by the repeal of item(xiii) of that Schedule and the substitution therefor of the following item :-

"(xiii) The supply of public library services by the Government, a Provincial Council or a local authority ;";

(7) in item (xvi) of that Schedule by the repeal of paragraph (I) of that item and the substitution therefor of the following paragraph :-

	"(i) life insurance, 'Agrahara' Insurance and crop and livestock insurance ;";

(8) in item (xxi) of that Schedule by the substitution for the words "for the relief of distress caused by natural or other disaster", of the words "or supply of goods directly funded by foreign organisations, for the relief of distress caused by natural or other disasters or similar cause or for religious or charitable purposes ;";

(9) by the repeal of item (xxiii) of that Schedule and the substitution therefor of the following item :-

"(xxiii) The supply of public passenger transport services (other than air or water transport or transport of tourists by way of excursion tours or taxi services) or import or supply of a motor coach with seating capacity not less than thirty passenger seats or a chassis or body of such motor coach to be used in such public passenger transport service including the provision of leasing facilities for such motor coaches ;";

(10) in item (xxiv) of that Schedule by the substitution for the words "exclusively for agricultural work:" of the words "exclusively for agricultural work including accessories and parts for such tractors;".

(11) by the repeal of item (xxx) of that Schedule and the substitution therefor of the following :-

	"(xxx) The supply of goods at a restaurant situated beyond the immigration counter at the Bandaranaike International Airport;

(12) by the repeal of item (xxxiii) of that Schedule ;

(13) in item (xxxv) of that Schedule by the substitution for the words "hotel accommodation to tourists'' of the words "hotel accommodation to foreign tourists who are domiciled outside Sri Lanka";

(14) in item (xxxviii) of that Schedule by the substitution for the words "for the provision of Health Services." of the words "for the provision Health Services ;";

(15) by the addition immediately after item (xxxviii) of that Schedule of the following items :-

	"(xxxix) The supply or import of artificial limbs, crutches, hearing aids, accessories for such aids or other appliances which are worn or carried or implanted in the human body to compensate for a defect or disability with effect from such respective dates as are determined by the Director-General of Customs ;

	(xl) The supply or import of wheel chairs, prepared culture media for development of micro organisms, diagnostic or laboratory reagents, surgical gloves, contact lenses, X-ray tubes, white canes for the blind and Braille Typewriters and parts with effect from such respective dates as are determined by the Director-General of Customs;

	(xli) The supply of services in relation to the fees collected by the Sri Lanka Bureau of Foreign Employment from prospective migrants as provided for in the Gazette dated September 01. 1995 ;

	(xlii) The supply of services in relation to burials and cremations"

	(a) by the Government, a Provincial Council or a local Authority ;

	(b) by any person,

	(xliii) The supply of free or subsidised meals by an employer to his employees at their places of work ;

	(xliv) The supply of transport free or at a subsidised rate by an employer to his employees using a vehicle on which the input tax has been disallowed or a motor coach provided by an employer to transport employees to and from their homes and their places of work.".

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