VAT Guide to Value Added Tax - sri lanka inland revenue ...

(ii)
(iii)
(iv)
Services directly connected with any repair of any foreign ship or
aircraft – is zero rated Foreign ship/Aircraft means a ship or aircraft
registered in a foreign country or owned by a person not in Sri Lanka (It
may as will be a chartered/leased vessel or aircraft) Repair does not
include maintenance.
Services directly connected with the repair/refurbishment of marine
cargo containers.- (These should be containers currently in use and not
the containers transferred along with the goods).
Services directly connected with any goods imported for re-export -
This is applicable to goods imported for re-export without any processing
(Entre-pot trade)
Services directly connected with the use outside Sri Lanka of any
intellectual property such as patents, copyrights etc. Eg.
Preparation of agreements, consultations or any other advise etc., on
such use of property.
Services directly connected with the “International transportation”
of goods/passengers - This will include trans-shipment. For the
definition of international transportation see para 25.4. Zero rating is
available to the carrier who may be the charterer of the ship or air craft
but not the owner unless the owner himself undertakes the transport.
Following will be considered as services directly connected with international
transportation for the purpose of zero-rating: (Vide Gazette No.1201/9 of 11.09.2001 and
1246/21 of 26.07.2002.)
(a) Services provided by airlines, and shipping lines engaged in
International transportation - Any other mode of transport included in
a “package” will not qualify.
(Only upto a harbour or airport in Sri Lanka in the case of imports –
landing/delivery are excluded).
(b) Following services provided by the Airport and Aviation Services (Sri
Lanka) Ltd.,
i. Aircraft landing/parking, over flying
ii. Aircraft over flying, or
iii. Provision of day rooms & showers to transit passengers
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