Zero-rated treatment on classification work performed on ships in Sri Lanka

Question

1) Can classification work performed on ships in Sri Lanka be zero-rated?
2) If classification services are performed outside country, considered as export of service?

Answer 1

1) I don't really get what you mean by "classification work". However services connected with repair of any ship registered in Sri Lanka are zero rated. Further any other service provided outside Sri Lanka can be zero rated if the money is remitted to Sri Lanka.

2) Yes