Value Added Tax (Amendment) Act (No. 8 of 2006)

Sri Lanka Consolidated Acts

Amendment of the Fourth Schedule to the principal enactment

19. The Fourth Schedule to the principal enactment is hereby amended as follows:-

(1) in paragraph (a) by the substitution for items (xix) and (xx) of the following:-

"(xix) aerated water other than aerated water made out of

(i) ginger;

(ii) nelli; or

(iii) ayurvedic plants,

	(xx) liquor including ethyl alcohol and other spirits referred to in Harmonized of Commodity Description Numbers 22.07 or 22.08 for custom purposes.";

(2) by the substitution for paragraph (b) thereof, of the following:-

	"(b) the supply of services by hotels, guest houses, restaurants or similar institutions in so far as such services are provided for the holding of wedding receptions and other receptions, which includes the hiring of halls for the holding of wedding receptions or other receptions other than services provided for the holding of professional conferences, seminars or similar events.".