Sri Lanka Consolidated Acts

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Goods And Services Tax (Amendment) Act (No. 5 of 2001) - Sect 6

Amendment of the Schedule to the principal enactment

6. The Schedule to the principal enactment as last amended by Act, No. 26 of 2000, is hereby further amended as follows :
(1)in item (XXIII) of that Schedule, by the substitution for the words "not less than thirty passenger seats", of the words "not less than twenty eight passenger seats";
(2)in item (XXVIII) of that Schedule, by the substitution for all the words from "specified in the agreement," to the end of that item, of the following :
(3)by the repeal of item (XXXII) of that Schedule, and the substitution therefor of the following item :
(XXXII) the supply, lease or rent of residential accommodation other than the supply, lease or rent of residential accommodation by an enterprise which has entered into an agreement with 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 after April 1, 2001 and the total cost of the project to which such agreement relates is not less than ten million United States dollars or its equivalent in any other currency and the project relates exclusively to the aforesaid supply, lease or rental."; and
(4) by the repeal of item (XXXIV) of that Schedule, and the substitution therefor of the following item :
"(XXXIV) The supply of all health care services provided by medical institutions or professionally qualified persons providing such care, other than the supply of health care services by a medical institution which has entered into an agreement with 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 after April 1, 2001, and the total cost of the project to which such agreement relates is not less than ten million United States dollars or its equivalent in any other currency.".


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