7.
| (1) A supply of
| | (a)goods shall be zero rated where the supplier of such goods has exported such goods ; and | | |
| | (b)services shall be zero rated where the supply of such services are directly connected with
| | | (i) any movable or immovable property outside Sri Lanka; |
| (ii) the repair of any foreign ship or aircraft, refurbishment of marine cargo containers or any other goods imported- for the purpose of re-export: |
| (iii) a copyright, patent, licence, trade mark or similar intellectual property right, to the extent that such right is for use outside Sri Lanka; |
| (iv) the international transportation (including transshipment) of goods or passengers as are specified by the Commissioner-General by a Notification published in the Gazette. |
| (v) computer software development, in respect of software developed by the developer for use wholly outside Sri Lanka, and for which payment is received in foreign currency through a bank if, and only if, documentary evidence is produced to the satisfaction of the Commissioner-General of the supply of such services; |
| (vi) client support services provided on or after April 1, 2001 over the internet or the telephone by an enterprise set up exclusively for the provision of such services to one or more identified clients outside Sri Lanka, for which payment is received in foreign currency, through a bank : |
| (vii) any other services consumed outside Sri Lanka to the extent that the payment for such services is received in foreign currency, through a bank in Sri Lanka. |
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| (2) Where a registered person supplies goods or services which is zero rated
| | (a)no tax shall be charged in respect of such supply ; | | |
| | (b)the supply shall in all other respects be treated as a taxable supply and accordingly the rate at which tax is charged on the supply shall be zero | | |
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Sri Lanka Consolidated Acts