Turmeric - crushed Ground Nut - shelled Mustard seeds Seeds of cumin Palm oil- crude and refined
9
0910.30.90 1202.42 1207.50 0909.30 1507.10, 1507.90, 1511.10, 1511.90.10, 1511.90.20, 1511.90.90, 1512.11, 1512.19, 1513.11.11, 1513.11.19, 1513.11.21, 1513.11.29, 1513.19.10, 1513.19.90
Betting & Gaming Levy (B&G) [Amendments to B&G Levy Act No 40 of 1988] The present tax structure of the business of Betting and Gaming will be revised as follows: 9.1 The annual levy payable will be revised as follows: (a) The Business of Bookmakers: - Betting business through Agents Rs 2,000,000 per year - Where live telecast facilities are used Rs 500,000/- per year - Where live telecast facilities are not used Rs 25000/- per year (b)
The business of Gaming: - Gaming including rudjino Rs 100 Million per year
9.2
In lieu of all indirect taxes other than taxes referred to in paragraph (a) and (b) above a 5% all inclusive levy will be charged on gross collection( as Betting and Gaming Levy) on monthly basis. (The Betting & Gaming Levy Act will be amended) 9.3 The present income tax at the rate of 40% will remain unchanged. No operator is permitted to carry on a business of Betting or Gaming activities without a registration with the Department of Inland Revenue for tax purposes. 10 Port and Airport Development Levy (PAL) [ Amendment to PAL Act no 18 of 2011 ] 10.1 Exemptions 10.1.1 Solar panel modules, accessories or solar home systems for the generation of solar power energy under H.S Code Nos 7610.90.10, 8501.31.10, 8541.40, 8513.10.10, 9405.10.20, 9405.20.20, 9405.40.40, 9405.50.20, 9032.89.10, and 8539.31.20.
10.2
10.1.2
Medical equipment to be donated to an institution which provides free healthcare services with the approval of Ministry of Health.
10.1.3
Coal under H.S.Code Nos 2701.11, 2701.12 and 2701. 19.
PAL on the consumables for the textile & apparel industry under the following H.S. Code Nos will be reduced to 2.5%. Consumables H. S. Code 84.48.51
Description Sinkers, needles and other articles used in forming stitches Sewing machine needles Other parts of sewing machines
84.52.30 84.52.90 xviii Â