ANNOUNCED AS TEMPORARYYes
On 7 November 2017, Sri Lanka through Extraordinary Gazette No. 2044/25-2017 increased the Special Commodity Levy on fish under HS 0302 and 0303 from "10% or Rs. 75 per kg, whichever is higher" to "10% or Rs. 100 per kg. whichever is higher".
The levy has been announced for a period of 6 months. The current gazette also extends the validity of levy of green gram and several fruits announced earlier (see related measure).
The Special Commodity Levy is a composite duty on the product and no other tax, duty, cess etc. is applicable on the said product while the levy is valid.
The levy was extended on 8 May 2018 through Extraordinary Gazette No. 2070/2 - 2018 before being reduced on 1 August 2018 through Extraordinary Gazette No. 2082/31-2018 (see related State Act).
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