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SCHEDULE (Section 2) |
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| Part of the Liable Turnover | Rate of the Service Charge Applicable to that Part |
| 1. Such part of the relevant turnover as consists of the turnover from any trade, business, profession or vocation the profits and income from which are exempt from income tax. | 0.25 percentum |
| 2. Such part of the relevant turnover as consists of the turnover from any trade, business, profession or vocation of any enterprise which has entered into an agreement under the Board of Investment of Sri Lanka Law, No. 4 of 1978. | |
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0.25 percentum |
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0.50 percentum |
| 3. Such part of the relevant turnover as consists of the turnover from any trade, business, profession or vocation the profits and income from which are chargeable with income tax at any rate specified in the Fifth Schedule to the Inland Revenue Act other than in item 28 of that schedule | 0.5 percentum |
| 4. Such part of the relevant turnover as consists of the turnover from any trade, business, profession or vocation the profits and income from which are chargeable with income tax at any rate other than any rate specified in the Fifth Schedule to the Inland Revenue Act. | 1.0 percentum |
| 5. Such part of the relevant turnover as consists of the turnover from any trade or business which deals in the wholesale (other than as a distributor) or retail of such goods, not manufactured or produced by the dealer. | 0.5 percentum |
| 6. Such part of the relevant turnover as consists of the turnover from the primary conversion of any produce of any tea, rubber or coconut plantation other than any such conversion which produces any alcoholic beverage. | 0.5 percentum |
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7. Such part of the relevant turnover as
consists of the turnover from any trade, or business of a distributor
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0.1 percentum |
| 8. Such part of the relevant turnover as consists of the turnover from any trade or business of carrying on any activity referred to in item 28 of the Fifth Schedule to the Inland Revenue Act. | 1.00 percentum |