The Inland Revenue Department (IRD) has issued the Value Added Tax (VAT) Exemption list, which will be effective on or after 01.01.2024, as per the Value Added Tax (Amendment) Act, No. 32 of 2023.
Exemption List
https://www.taxadvisor.lk/data/uploads/value_added_tax_vat_exemptions_available_on_or_after_01_01_2024_.pdf