Statement of Estimated Tax Expenditure of Federal Government, part 2
The Statement of Estimated Tax Expenditure of Federal Government is part of the federal budget for FY 2020-21. This page reproduces the text of its 178 PDF pages, extracted automatically from the official PDF published by the Finance Division, Government of Pakistan.
This text was extracted automatically from the PDF's text layer. Tables may lose their column alignment, and a page with no text layer is marked rather than guessed. Check the official PDF before relying on any figure.
Page 101
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
50-a-Silk, Including Yarns
81 Table-I General Masses 32
& Woven Fabrics Thereof
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
27-c-Petroleum Refined
82 Table-I General Masses 32
Oil & Related Products
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
27-a-Coal , Lignite, Coal
83 Table-I General Masses 31
Gas, Oils ,Tars And Coal
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 90-e-Photographic (Industrial inputs),
84 Table-I Cinematographic General Masses 30
(Imports) Equipment (Household
Products)
85 Section 13 - 90-a-Search, Detection, Manufacturing 28Page 102
6th Schedule Navigation, Aeronautical (Industrial inputs),
Table-I General Masses
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
87-b-Public Transport
86 Table-I General Masses 28
Vehicles; Motor Vehicles
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
39-c-Plastics Pipe, Pipe
87 Table-I General Masses 28
Fitting, Baths, Washbasin
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
88 Table-I 09-a-Tea General Masses 28
(Imports) (Household
Products)
Section 13 -
24-b-Cigarettes, Cigars
6th Schedule Manufacturing
89 Etc., Of Tobacco Or 28
Table-I (Industrial inputs)
substitutes
(Imports)Page 103
Section 13 -
6th Schedule 98-22-MAINTENANCE Manufacturing
90 25
Table-I AND REPAIR (Industrial inputs)
(Imports)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
18-a-Cocoa And Cocoa
91 Table-I General Masses 24
Preparations, Chocolate
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
32-a-Paints, Varnishes,
92 Table-I General Masses 21
Lacquers, Enamels
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
93 Table-I 42-a-Articles Of Leather General Masses 20
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 63-a-Made-Up Textile (Industrial inputs),
94 20
Table-I Articles Nesoi, Needlecraft General Masses
(Imports) (HouseholdPage 104
Products)
Section 13 - Manufacturing
6th Schedule 97-a-Works Of Art; (Industrial inputs),
95 Table-I Collectors' Pieces, General Masses 18
(Imports) Antiques (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
96 Table-I 98-20-WORKSHOPS General Masses 18
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
39-a-Polymers, Polyesters
97 Table-I General Masses 17
In Primary Form Etc
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
98-33-LABOUR AND
98 Table-I General Masses 16
MENPOWER SERVICES
(Imports) (Household
Products)
Section 13 - 84-e-Special Industry Manufacturing
99 15
6th Schedule Machinery Textile, Food, (Industrial inputs),Page 105
Table-I Papers General Masses
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
84-h-Refrigeration And
100 Table-I General Masses 15
Service Industry Machinery
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
98-18-SECURITY
101 Table-I General Masses 13
SERVICES
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
55-c-Fabric Of Man-Made
102 Table-I General Masses 12
Fibers
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
98-34-BUSINESS
103 Table-I General Masses 12
SUPPORT SERVICES
(Imports) (Household
Products)Page 106
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
62-a-Articles Of Apparel &
104 Table-I General Masses 10
Clothing Accessories
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
98-25-MEDICAL
105 Table-I General Masses 9
LABORATORIES
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
72-a-Iron & Steel;
106 Table-I General Masses 9
Ferroalloys; Bars
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 95-a-Toys, Games, (Industrial inputs),
107 Table-I Related Equipment, Parts General Masses 9
(Imports) & Acces (Household
Products)
Section 13 - Manufacturing
41-a-Raw Hides & Skins &
108 6th Schedule (Industrial inputs), 9
Leather
Table-I General MassesPage 107
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
76-a-Aluminum & Articles
109 Table-I General Masses 9
Thereof
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
85-e-Household Audio
110 Table-I General Masses 8
And Video Equipment
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
55-b-Yarn / Thread Of
111 Table-I General Masses 8
Man-Made Fibers
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
112 Table-I 69-a-Ceramic Products General Masses 8
(Imports) (Household
Products)
113 Section 13 - 44-a-Wood & Articles Of Manufacturing 8Page 108
6th Schedule Wood, Wood Charcoal (Industrial inputs),
Table-I General Masses
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
114 Table-I 70-a-Glass & Glassware General Masses 7
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
84-d-Metalworking
115 Table-I General Masses 7
Machinery And Equipment
(Imports) (Household
Products)
Section 13 -
6th Schedule 98-27-TELECOM Manufacturing
116 7
Table-I COMPANIES (Industrial inputs)
(Imports)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
117 Table-I 95-b-Sports Goods General Masses 6
(Imports) (Household
Products)Page 109
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
118 Table-I 31-b-DAP General Masses 6
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
119 Table-I 87-c-Motorcycles General Masses 6
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
55-a-Man-Made Staple
120 Table-I General Masses 6
Fibers / Tows
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
74-b-Copper Wires &
121 Table-I General Masses 6
Cables
(Imports) (Household
Products)
Section 13 - Manufacturing
22-d-Alcoholic Beverages,
122 6th Schedule (Industrial inputs), 4.8
Spirits, Vinegar
Table-I General MassesPage 110
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 78-a-Lead & Articles (Industrial inputs),
123 Table-I Thereof Excluding General Masses 4.2
(Imports) Reclaimed (Household
Products)
Section 13 -
General Masses
6th Schedule
124 98-24-HOSPITAL (Medical 3.8
Table-I
Equipments)
(Imports)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
88-a-Aircraft, Spacecraft,
125 Table-I General Masses 3.2
Missiles & Parts Thereof
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
74-a-Copper & Articles
126 Table-I General Masses 3.1
Thereof Excluding Wires
(Imports) (Household
Products)
Section 13 - 47-a-Pulp Of Wood, Manufacturing
127 3.1
6th Schedule Waste & Scrap Of Paper (Industrial inputs)Page 111
Table-I
(Imports)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
128 Table-I 98-28-TECHNICAL General Masses 2.8
(Imports) (Household
Products)
Section 13 -
6th Schedule Manufacturing
129 98-01-HOTELS 2.6
Table-I (Industrial inputs)
(Imports)
Section 13 - Manufacturing
6th Schedule 98-26-FINANCIAL (Industrial inputs),
130 Table-I BANKING AND General Masses 2.5
(Imports) INSUARANCE SERVICES (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
57-a-Carpets & Other
131 Table-I General Masses 2.4
Textile Floor Coverings
(Imports) (Household
Products)
Section 13 - 53-a-Vegetable Textile Manufacturing
132 2.3
6th Schedule Fibers Nesoi, Yarns & (Industrial inputs),Page 112
Table-I Woven General Masses
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
64-a-Footwear, Gaiters, &
133 Table-I General Masses 2.2
The Like
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
60-a-Knitted Or Crocheted
134 Table-I General Masses 2.2
Fabrics
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
82-a-Tools, Spoons &
135 Table-I General Masses 2.0
Forks Of Base Metal
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
79-a-Zinc & Articles
136 Table-I General Masses 1.9
Thereof
(Imports) (Household
Products)Page 113
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
83-a-Miscellaneous
137 Table-I General Masses 1.8
Articles Of Base Metal
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
138 Table-I 26-a-Ores, Slag & Ash General Masses 1.8
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 58-a-Special Woven (Industrial inputs),
139 Table-I Fabrics, Tufted Textiles, General Masses 1.6
(Imports) Lace (Household
Products)
Section 13 -
6th Schedule Manufacturing
140 31-e-SSP 1.5
Table-I (Industrial inputs)
(Imports)
Section 13 - Manufacturing
6th Schedule 61-a-Articles Of Apparel & (Industrial inputs),
141 1.4
Table-I Clothing Accessories General Masses
(Imports) (HouseholdPage 114
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
67-a-Prepared Feathers,
142 Table-I General Masses 1.4
Human Hair & Articles
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
27-f-Petroleum Jelly, Coke
143 Table-I General Masses 1.4
, Bitumn & Similar Misc
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
80-a-Tin & Articles
144 Table-I General Masses 1.4
Thereof
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
145 Table-I 39-e-Foam Product General Masses 1.3
(Imports) (Household
Products)
Section 13 - 56-a-Wadding, Felt & Manufacturing
146 1.1
6th Schedule Nonwovens, Special (Industrial inputs),Page 115
Table-I Yarns, Twi General Masses
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
147 Table-I 22-c-Aerated Waters General Masses 0.9
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
148 Table-I 87-a-Tractors General Masses 0.9
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 22-b-Waters Sweetened (Industrial inputs),
149 Table-I Etc, Non-Alcoholic General Masses 0.6
(Imports) Beverages (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
36-a-Explosives,
150 Table-I General Masses 0.6
Pyrotechnic Products
(Imports) (Household
Products)Page 116
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
91-a-Clocks & Watches &
151 Table-I General Masses 0.6
Parts Thereof
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
152 Table-I 21-b-Ice Cream General Masses 0.4
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
98-06-SHIPPING AND
153 Table-I General Masses 0.4
FORWARDING
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
98-03-AIR LINE (TRAVEL
154 Table-I General Masses 0.3
BY AIR)
(Imports) (Household
Products)
Section 13 - 98-15-MANAGEMENT
Manufacturing
155 6th Schedule CONSULTANTS 0.2
(Industrial inputs)
Table-I SOFTWAREPage 117
(Imports)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
98-05-CUSTOM AGENT ,
156 Table-I General Masses 0.2
TOUR OPERATORS
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
157 Table-I 98-11-LAUNDRY General Masses 0.2
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 54-a-Man-Made (Industrial inputs),
158 Table-I Filaments, Inc. Yarns & General Masses 0.1
(Imports) Woven Etc. (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
98-09-PRINTING
159 Table-I General Masses 0.1
SERVICES
(Imports) (Household
Products)
Section 13 - 59-a-Impregnated, Manufacturing
160 0.1
6th Schedule Coated, Covered, Or (Industrial inputs),Page 118
Table-I Laminated General Masses
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
45-a-Cork & Articles Of
161 Table-I General Masses 0.1
Cork
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
65-a-Headgear & Other
162 Table-I General Masses -
Parts
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 51-a-Wool & Fine Or (Industrial inputs),
163 Table-I Coarse Animal Hair, Inc. General Masses -
(Imports) Yarns (Household
Products)
Section 13 - Manufacturing
6th Schedule 86-a-Railway Or Tramway (Industrial inputs),
164 Table-I Locomotives, Railroad General Masses -
(Imports) Equi (Household
Products)Page 119
Section 13 - Manufacturing
6th Schedule 46-a-Manufactures Of (Industrial inputs),
165 Table-I Straw, Esparto, Or Other General Masses -
(Imports) Plai (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
89-b-Ships, Boats, &
166 Table-I General Masses -
Floating Structures
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
167 Table-I 31-c-Nitrophosphate General Masses -
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
168 Table-I 17-b-Molasses General Masses -
(Imports) (Household
Products)
Section 13 - Manufacturing
98-33-AIR FREIGHT AND
169 6th Schedule (Industrial inputs), -
SERVICES CHARGES
Table-I General MassesPage 120
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
92-a-Musical Instruments,
170 Table-I General Masses -
Parts & Accessories
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
13-a-Lac; Gums, Resins
171 Table-I General Masses -
Etc
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
98-17-TESTING NON
172 Table-I General Masses -
MEDICAL
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
98-08-COURIER
173 Table-I General Masses -
SERVICES
(Imports) (Household
Products)
174 Section 13 - 98-21-HEALTH CLUBS Manufacturing -Page 121
6th Schedule (Industrial inputs),
Table-I General Masses
(Imports) (Household
Products)
Total 334,230
Less adjustment (Exemption on Local Supplies) * (78,387)
Total after adjustment 255,843
Part 3: Exemption on Local Supplies
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
1 Table-II (Local 52-a-Cotton, Cotton Waste General Masses 24,963
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
23-b-Poultry And Animal
2 Table-II (Local General Masses 15,991
Feed; Meals Of Sunflower
Supplies) (Household
Products)
Section 13 - Manufacturing
15-b-Vegetable Oil, Fats &
3 6th Sched, (Industrial inputs), 1,827
Waxes Etc
Table-II (Local General MassesPage 122
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
85-a-Electric Transmission
4 Table-II (Local General Masses 1,456
And Distribution Equipm
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
30-a-Pharmaceutical
5 Table-II (Local General Masses 1,285
Products
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
10-b-Cereals And Grains
6 Table-II (Local General Masses 1,060
Other Than Rice
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
04-a-Milk Cream And
7 Table-II (Local General Masses 1,035
Butter Dairy Products
Supplies) (Household
Products)
8 Section 13 - 19-a-Preparation Of Manufacturing 1,020Page 123
6th Sched, Cereals, Flour, Starch Or (Industrial inputs),
Table-II (Local Milk General Masses
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
9 Table-II (Local 10-a-Rice General Masses 958
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
85-d-Electric Lighting And
10 Table-II (Local General Masses 562
Wiring Equipment
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
11 Table-II (Local 36-b-Matches General Masses 528
Supplies) (Household
Products)
Section 13 - Manufacturing
85-h-Miscellaneous
6th Sched, (Industrial inputs),
12 Electrical Machinery, 510
Table-II (Local General Masses
Equipment
Supplies) (HouseholdPage 124
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
12-b-Oil Seeds, Misc.
13 Table-II (Local General Masses 412
Grains, Medicinal Plants
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
84-a-Engines Turbines
14 Table-II (Local General Masses 391
And Turbines
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
23-a-Residues From Food
15 Table-II (Local General Masses 380
Industries, Oilcake
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 21-c-Beverage (Industrial inputs),
16 Table-II (Local Concentrate, Other Misc General Masses 235
Supplies) Edible (Household
Products)
Section 13 - 84-g-Computer And Office Manufacturing
17 208
6th Sched, Equipment (Industrial inputs),Page 125
Table-II (Local General Masses
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 20-a-Preparations Of (Industrial inputs),
18 Table-II (Local Vegetables, Fruits, Nuts, General Masses 194
Supplies) Etc (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
08-a-Edible Fruits & Nuts,
19 Table-II (Local General Masses 135
Peel Of Citrus/Melons
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
20 Table-II (Local 07-a-Edible Vegetables General Masses 131
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
21 Table-II (Local 01-a-Live Animals General Masses 129
Supplies) (Household
Products)Page 126
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
04-b-Eggs, Honey, & Ed.
22 Table-II (Local General Masses 122
Products Of Animal Origin
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
23 Table-II (Local 52-c-Cotton Fabric General Masses 112
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
24 Table-II (Local 17-c-Sugar Confectionary General Masses 101
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
14-b-Vegetable Plaiting
25 Table-II (Local General Masses 86
Materials
Supplies) (Household
Products)
Section 13 - Manufacturing
84-b-Agricutural Farm And
26 6th Sched, (Industrial inputs), 82
Garden Machinery
Table-II (Local General MassesPage 127
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
11-a-Milling Industry
27 Table-II (Local General Masses 81
Products
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
28 Table-II (Local 27-g-Electrical Energy General Masses 76
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
29 Table-II (Local 03-a-Fish & Crustaceans General Masses 52
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 84-i-Miscellaneous (Industrial inputs),
30 Table-II (Local Industrial And Commercial General Masses 46
Supplies) Equipments (Household
Products)
31 Section 13 - 29-a-Organic Chemicals Manufacturing 42Page 128
6th Sched, (Industrial inputs),
Table-II (Local General Masses
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 85-g-Electronic (Industrial inputs),
32 Table-II (Local Components And General Masses 37
Supplies) Accessories (Household
Products)
Section 13 - Manufacturing
6th Sched, 94-a-Furniture, Bedding, (Industrial inputs),
33 Table-II (Local Cushions, Lamps & General Masses 34
Supplies) Lightings (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
34 Table-II (Local 52-b-Cotton Yarn / Thread General Masses 34
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 38-a-Miscellaneous (Industrial inputs),
35 33
Table-II (Local Chemical Products General Masses
Supplies) (HouseholdPage 129
Products)
Section 13 - Manufacturing
6th Sched, 24-a-Tobacco, Raw Or (Industrial inputs),
36 Table-II (Local Processed; Tobacco General Masses 32
Supplies) Refuse (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
06-a-Live Trees And Other
37 Table-II (Local General Masses 25
Plants
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
85-c-Household Electric
38 Table-II (Local General Masses 24
Appliances
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
81-a-Base Metals Nesoi,
39 Table-II (Local General Masses 23
Cermets, Articles Etc
Supplies) (Household
Products)
Section 13 - 09-b-Coffee, Coffee Manufacturing
40 21
6th Sched, Substitutes; Mate, Spices (Industrial inputs),Page 130
Table-II (Local & General Masses
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
35-a-Albuminoidal Sub,
41 Table-II (Local General Masses 19
Starches, Glues, Enzymes
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
27-c-Petroleum Refined
42 Table-II (Local General Masses 19
Oil & Related Products
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
25-a-Salt, Sculpture, Earth
43 Table-II (Local General Masses 17
& Stone, Lime
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
73-a-Articles Of Iron Or
44 Table-II (Local General Masses 17
Steel
Supplies) (Household
Products)Page 131
Section 13 - Manufacturing
6th Sched, 87-d-Other Vehicles / (Industrial inputs),
45 Table-II (Local Carriages / Trailers; General Masses 16
Supplies) Vehicles (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
46 Table-II (Local 98-02-ADVERTISEMENT General Masses 16
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 24-b-Cigarettes, Cigars (Industrial inputs),
47 Table-II (Local Etc., Of Tobacco Or General Masses 15
Supplies) substitutes (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
22-a-Natural Water
48 Table-II (Local General Masses 14
Including Mineral Water;
Supplies) (Household
Products)
Section 13 - 87-b-Public Transport Manufacturing
49 6th Sched, Vehicles; Motor Vehicles (Industrial inputs), 14
Table-II (Local For General MassesPage 132
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
84-c-Construction, Mining,
50 Table-II (Local General Masses 14
And Materials Handling
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
02-a-Meat & Edible Meat
51 Table-II (Local General Masses 14
Offal
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 90-b-Laboratory (Industrial inputs),
52 Table-II (Local Apparatus And Analytical, General Masses 11
Supplies) Optical (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
25-b-Cement Clinker;
53 Table-II (Local General Masses 11
Cement
Supplies) (Household
Products)
54 Section 13 - 98-20-WORKSHOPS Manufacturing 11Page 133
6th Sched, (Industrial inputs),
Table-II (Local General Masses
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
15-a-Animal Oil, Fats &
55 Table-II (Local General Masses 10
Waxes Etc
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
27-a-Coal , Lignite, Coal
56 Table-II (Local General Masses 10
Gas, Oils ,Tars And Coal
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
28-a-Inorganic Chemicals,
57 Table-II (Local General Masses 10
Organic / Inorganic Comp
Supplies) (Household
Products)
Section 13 - Manufacturing
84-e-Special Industry
6th Sched, (Industrial inputs),
58 Machinery Textile, 10
Table-II (Local General Masses
Food,Papers
Supplies) (HouseholdPage 134
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
59 Table-II (Local 90-c-Surgical Instruments General Masses 9
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
40-a-Rubbers & Articles
60 Table-II (Local General Masses 9
Thereof
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
68-a-Articles Of Stone,
61 Table-II (Local General Masses 8
Plaster, Cement, Asbestos
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
62 Table-II (Local 98-04-CONSTRUCTION General Masses 8
Supplies) (Household
Products)
Section 13 - 16-a-Edible Preparation Of Manufacturing
63 8
6th Sched, Meat, Fish, Crustaceans (Industrial inputs),Page 135
Table-II (Local General Masses
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
55-c-Fabric Of Man-Made
64 Table-II (Local General Masses 8
Fibers
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
85-b-Electrical Industrial
65 Table-II (Local General Masses 7
Apparatus
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
90-d-Medical, And Dental
66 Table-II (Local General Masses 7
Instruments And Supplies
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 49-a-Printed Books, (Industrial inputs),
67 Table-II (Local Newspapers, Pictures, General Masses 7
Supplies) Manuscript (Household
Products)Page 136
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
20-b-Fruit And / Or
68 Table-II (Local General Masses 6
Vegetable Juices
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
69 Table-II (Local 17-a-Sugars General Masses 6
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
50-a-Silk, Including Yarns
70 Table-II (Local General Masses 5
& Woven Fabrics Thereof
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
62-a-Articles Of Apparel &
71 Table-II (Local General Masses 5
Clothing Accessories
Supplies) (Household
Products)
Section 13 - 72-a-Iron & Steel; Manufacturing
72 6th Sched, Ferroalloys; Bars, (Industrial inputs), 4
Table-II (Local Including General MassesPage 137
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
98-22-MAINTENANCE
73 Table-II (Local General Masses 4
AND REPAIR
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
55-a-Man-Made Staple
74 Table-II (Local General Masses 4
Fibers / Tows
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
41-a-Raw Hides & Skins &
75 Table-II (Local General Masses 3
Leather
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
48-a-Paper & Paperboard,
76 Table-II (Local General Masses 3
Rolls , Sheets
Supplies) (Household
Products)
77 Section 13 - 85-e-Household Audio Manufacturing 3Page 138
6th Sched, And Video Equipment, And (Industrial inputs),
Table-II (Local Audi General Masses
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
39-c-Plastics Pipe, Pipe
78 Table-II (Local General Masses 3
Fitting, Baths, Washbasin
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
31-f-OTHER
79 Table-II (Local General Masses 2
FERTILIZERS
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
44-a-Wood & Articles Of
80 Table-II (Local General Masses 2
Wood, Wood Charcoal
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
81 31-b-DAP 2
Table-II (Local General Masses
Supplies) (HouseholdPage 139
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
39-b-Plastics Packaging
82 Table-II (Local General Masses 2
Materials Incl Boxes, Bags
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 98-26-FINANCIAL (Industrial inputs),
83 Table-II (Local BANKING AND General Masses 2
Supplies) INSUARANCE SERVICES (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
74-a-Copper & Articles
84 Table-II (Local General Masses 2
Thereof Excluding Wires
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
85 Table-II (Local 98-23-TRANSPORT General Masses 2
Supplies) (Household
Products)
Section 13 - 47-a-Pulp Of Wood, Manufacturing
86 2
6th Sched, Waste & Scrap Of Paper (Industrial inputs),Page 140
Table-II (Local General Masses
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
18-a-Cocoa And Cocoa
87 Table-II (Local General Masses 1.5
Preparations, Chocolate
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
90-a-Search, Detection,
88 Table-II (Local General Masses 1.4
Navigation, Aeronautical,
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
84-f-General Industrial
89 Table-II (Local General Masses 1.4
Machinery And Equipment
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
05-a-Products Of Animal
90 Table-II (Local General Masses 1.3
Origin Inedible
Supplies) (Household
Products)Page 141
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
84-d-Metalworking
91 Table-II (Local General Masses 1.1
Machinery And Equipment
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
92 Table-II (Local 26-a-Ores, Slag & Ash General Masses 1.1
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
93 Table-II (Local 69-a-Ceramic Products General Masses 1.1
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
55-b-Yarn / Thread Of
94 Table-II (Local General Masses 1.0
Man-Made Fibers
Supplies) (Household
Products)
Section 13 - Manufacturing
95 6th Sched, 98-28-TECHNICAL (Industrial inputs), 0.8
Table-II (Local General MassesPage 142
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
96-a-Misc. Manufactured
96 Table-II (Local General Masses 0.7
Articles brushes, buttons,
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 78-a-Lead & Articles (Industrial inputs),
97 Table-II (Local Thereof Excluding General Masses 0.7
Supplies) Reclaimed L (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
98 Table-II (Local 87-a-Tractors General Masses 0.6
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
27-d-Lubricating Oils And
99 Table-II (Local General Masses 0.6
Greases
Supplies) (Household
Products)
100 Section 13 - 33-a-Oils & Resinoids, Manufacturing 0.5Page 143
6th Sched, Perfumery, Cosmetic Or (Industrial inputs),
Table-II (Local Toil General Masses
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
39-d-Other Articles Of
101 Table-II (Local General Masses 0.5
Plastics Etc
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
98-34-BUSINESS
102 Table-II (Local General Masses 0.5
SUPPORT SERVICES
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
98-27-TELECOM
103 Table-II (Local General Masses 0.5
COMPANIES
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 36-a-Explosives, (Industrial inputs),
104 0.3
Table-II (Local Pyrotechnic Products General Masses
Supplies) (HouseholdPage 144
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
85-f-Communications
105 Table-II (Local General Masses 0.3
Equipment
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 27-e-Petroleum Gases & (Industrial inputs),
106 Table-II (Local Other Gaseous General Masses 0.3
Supplies) Hydrocarbons (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
63-a-Made-Up Textile
107 Table-II (Local General Masses 0.3
Articles Nesoi, Needlecraft
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 48-b-Articles Of Paper (Industrial inputs),
108 Table-II (Local Pulp Filter Paper, General Masses 0.3
Supplies) Wallpape (Household
Products)
Section 13 - Manufacturing
109 09-a-Tea 0.2
6th Sched, (Industrial inputs),Page 145
Table-II (Local General Masses
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
98-33-LABOUR AND
110 Table-II (Local General Masses 0.2
MENPOWER SERVICES
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
111 Table-II (Local 87-c-Motorcycles General Masses 0.2
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 58-a-Special Woven (Industrial inputs),
112 Table-II (Local Fabrics, Tufted Textiles, General Masses 0.2
Supplies) Lace (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
21-a-Extracts Of Coffee,
113 Table-II (Local General Masses 0.1
Tea Etc, Yeasts, Sauces
Supplies) (Household
Products)Page 146
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
83-a-Miscellaneous
114 Table-II (Local General Masses 0.1
Articles Of Base Metal
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
71-a-Pearls, Stones,
115 Table-II (Local General Masses 0.1
Precious Metals, Imitation
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
79-a-Zinc & Articles
116 Table-II (Local General Masses 0.1
Thereof
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
37-a-Photographic Or
117 Table-II (Local General Masses 0.1
Cinematographic Goods
Supplies) (Household
Products)
Section 13 - Manufacturing
84-h-Refrigeration And
118 6th Sched, (Industrial inputs), 0.1
Service Industry Machinery
Table-II (Local General MassesPage 147
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 67-a-Prepared Feathers, (Industrial inputs),
119 Table-II (Local Human Hair & Articles General Masses 0.1
Supplies) Thereof (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
76-a-Aluminum & Articles
120 Table-II (Local General Masses 0.1
Thereof
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
60-a-Knitted Or Crocheted
121 Table-II (Local General Masses 0.1
Fabrics
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 53-a-Vegetable Textile (Industrial inputs),
122 Table-II (Local Fibers Nesoi, Yarns & General Masses -
Supplies) Woven (Household
Products)
123 Section 13 - 57-a-Carpets & Other Manufacturing -Page 148
6th Sched, Textile Floor Coverings (Industrial inputs),
Table-II (Local General Masses
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
124 Table-II (Local 21-b-Ice Cream General Masses -
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 54-a-Man-Made (Industrial inputs),
125 Table-II (Local Filaments, Inc. Yarns & General Masses -
Supplies) Woven Etc. (Household
Products)
Section 13 - Manufacturing
6th Sched, 95-a-Toys, Games, (Industrial inputs),
126 Table-II (Local Related Equipment, Parts General Masses -
Supplies) & Acces (Household
Products)
Section 13 - Manufacturing
6th Sched, 22-d-Alcoholic Beverages, (Industrial inputs),
127 -
Table-II (Local Spirits, Vinegar General Masses
Supplies) (HouseholdPage 149
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
80-a-Tin & Articles
128 Table-II (Local General Masses -
Thereof
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 22-b-Waters Sweetened (Industrial inputs),
129 Table-II (Local Etc, Non-Alcoholic General Masses -
Supplies) Beverages (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
56-a-Wadding, Felt &
130 Table-II (Local General Masses -
Nonwovens, Special Yarns
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
88-a-Aircraft, Spacecraft,
131 Table-II (Local General Masses -
Missiles & Parts Thereof
Supplies) (Household
Products)
Section 13 - 46-a-Manufactures Of Manufacturing
132 -
6th Sched, Straw, Esparto, (Industrial inputs),Page 150
Table-II (Local General Masses
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 32-a-Paints, Varnishes, (Industrial inputs),
133 Table-II (Local Lacquers, Enamels, And General Masses -
Supplies) All (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
32-b-Tanning Or Dyeing
134 Table-II (Local General Masses -
Extracts, Dyes, Pigments,
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
82-a-Tools, Spoons &
135 Table-II (Local General Masses -
Forks Of Base Metal
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
61-a-Articles Of Apparel &
136 Table-II (Local General Masses -
Clothing Accessories
Supplies) (Household
Products)Page 151
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
137 Table-II (Local 98-24-HOSPITAL General Masses -
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
92-a-Musical Instruments,
138 Table-II (Local General Masses -
Parts & Accessories
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
45-a-Cork & Articles Of
139 Table-II (Local General Masses -
Cork
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 34-a-Soaps, Waxes, (Industrial inputs),
140 Table-II (Local Scouring Products, General Masses -
Supplies) Candles, (Household
Products)
Section 13 - 90-e-Photographic Manufacturing
141 6th Sched, Cinematographic (Industrial inputs), -
Table-II (Local Equipment General MassesPage 152
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
98-17-TESTING NON
142 Table-II (Local General Masses -
MEDICAL
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
13-a-Lac; Gums, Resins
143 Table-II (Local General Masses -
Etc
Supplies) (Household
Products)
Total 54,871
Part 4: Reduced Rate under 8th Schedule of 2 %
Clause (aa) of
Agriculture Sector
1 sub-section (2) Fertilizers (all types) 74,008
(Common Masses)
of Sec. 3
Total 74,008
Part 5: Reduced Rate under 8th Schedule of 5 %
1 Clause (aa) of Agricultural tractors Agriculture 3,553Page 153
sub-section (2) Machinery
of Sec. 3 (Common Masses)
Clause (aa) of
Agriculture and ,
2 sub-section (2) Natural gas 2,865
Industrial Sector
of Sec. 3
Clause (aa) of Industrial Inputs
3 sub-section (2) Reclaimed lead (Business and 988
of Sec. 3 Industry)
Clause (aa) of
Secondhand and worn
4 sub-section (2) 360
clothing or footwear Common Masses
of Sec. 3
Clause (aa) of
Set top boxes for gaining IT Industry and
5 sub-section (2) 295
access to internet Common Masses
of Sec. 3
Clause (aa) of Irrigation, drainage and Agriculture
6 sub-section (2) agro-chemical application Machinery 177
of Sec. 3 equipment: (Common Masses)
Clause (aa) of
7 sub-section (2) Others (misc) Others (misc) 119
of Sec. 3
Clause (aa) of Industrial Inputs
8 sub-section (2) Waste paper (Business and 111
of Sec. 3 Industry)Page 154
Clause (aa) of Agriculture
Harvesting, threshing and
9 sub-section (2) Machinery 50
storage equipment
of Sec. 3 (Common Masses)
Clause (aa) of
Machinery for poultry
10 sub-section (2) Poultry Industry 48
sector (7% reduced rate)
of Sec. 3
Oil cake and other solid
Clause (aa) of
residues, whether or not Agriculture Sector
11 sub-section (2) 38
ground or in the form of (Common Masses)
of Sec. 3
pellets
Clause (aa) of Agriculture
Tillage and seed bed
12 sub-section (2) Machinery 37
preparation equipment:
of Sec. 3 (Common Masses)
Clause (aa) of Agriculture
Seeding or planting
13 sub-section (2) Machinery 15
equipment
of Sec. 3 (Common Masses)
Clause (aa) of
Agriculture Sector
14 sub-section (2) Oilseeds meant for sowing. 7
(Common Masses)
of Sec. 3
Clause (aa) of
Raw cotton and ginned Agriculture Sector
15 sub-section (2) 7
cotton (Industrial Input)
of Sec. 3
16 Clause (aa) of Incinerators of disposal of Machinery for 5Page 155
sub-section (2) waste management, Waste Management
of Sec. 3 motorized sweepers and (Common Masses)
snow ploughs
Re-importation of foreign
Clause (aa) of Temporary Imports
origin goods which were
17 sub-section (2) (Business & 1
temporarily exported out of
of Sec. 3 Foreigners )
Pakistan
Clause (aa) of Post-harvest handling and Agriculture
18 sub-section (2) processing & Machinery 0.8
of Sec. 3 miscellaneous machinery (Common Masses)
Clause (aa) of Plant, machinery, 2 [and Industrial Machinery
19 sub-section (2) equipment] used in (Business and 0.1
of Sec. 3 production of biodiesel Industry)
Total 8,677
Part 6: Reduced Rate under 8th Schedule of 10 %
Clause (aa) of
White crystalline sugar Common Masses
1 sub-section (2) 24,141
(8% reduced rate) Household items
of Sec. 3
Clause (aa) of
2 sub-section (2) Soya bean meal Industrial Input 6,777
of Sec. 3
3 Clause (aa) of Ingredients of poultry feed, Agriculture Sector 2,578Page 156
sub-section (2) cattle feed, except soya (Common Masses)
of Sec. 3 bean meal of PCT heading
2304.0000 and oilcake of
cotton-seed falling under
PCT heading 2306.1000
Clause (aa) of Food Item (Common
4 sub-section (2) Yogurt Masses) 506
of Sec. 3
Clause (aa) of Food Item (Common
5 sub-section (2) Flavoured milk Masses) 452
of Sec. 3
Clause (aa) of
Industry and
6 sub-section (2) LPG 431
Common Masses
of Sec. 3
Clause (aa) of Food Item (Common
7 sub-section (2) Cheese Masses) 147
of Sec. 3
Clause (aa) of Food Item (Common
8 sub-section (2) Cream Masses) 136
of Sec. 3
Clause (aa) of Milk and cream,
Food Item (Common
9 sub-section (2) concentrated or containing 85
Masses)
of Sec. 3 added sugar or otherPage 157
sweetening matter
Plant and machinery not
Clause (aa) of
manufactured locally and Industry and
10 sub-section (2) 76
having no compatible local Business
of Sec. 3
substitutes
Clause (aa) of Food Item (Common
11 sub-section (2) Butter Masses) 61
of Sec. 3
Clause (aa) of
Agriculture Sector
12 sub-section (2) Soya bean seed 48
(Common Masses)
of Sec. 3
Clause (aa) of Food Item (Common
13 sub-section (2) Desi ghee Masses) 15
of Sec. 3
Clause (aa) of Food Item (Common
14 sub-section (2) Whey Masses) 0.6
of Sec. 3
Clause (aa) of
15 sub-section (2) Multimedia projectors Film Industry -
of Sec. 3
Total 35,452
Part 7: Other Reduced RatesPage 158
Clause (aa) of
LNG/RLNG (12% reduced Industry and
1 sub-section (2) 4,063
rate) Common Masses
of Sec. 3
Clause (aa) of
2 sub-section (2) Others (misc) Others (misc) 40
of Sec. 3
Clause (aa) of
Business ( Bricks
3 sub-section (2) Locally produced coal 17
Killen)
of Sec. 3
Clause (aa) of Rapeseed, sunflower seed
Agriculture Sector
4 sub-section (2) and canola seed (16% -
(Common Masses)
of Sec. 3 reduced rate)
Retail outlets which
Sub-section are integrated with
Sale of POS Clients (retail
5 (9A) of section Board’s 49,018
outlets)
3 computerized
system
Total 53,138
Part 8: Sales Tax on Cellular Mobile Phones under 9th Schedule
Sub-section Cellular mobile phones Mobile phone
1 2,424
(3B) of section (not exceeding US$ 30) importers /Page 159
3 consumers
Sub-section Cellular mobile phones Mobile phone
2 (3B) of section (exceeding US$ 30 but not importers / 10,032
3 exceeding US$ 100) consumers
Sub-section Cellular mobile phones Mobile phone
3 (3B) of section (exceeding US$ 100 but importers / 5,764
3 not exceeding US$ 200) consumers
Sub-section Cellular mobile phones Mobile phone
4 (3B) of section (exceeding US$ 200 but importers / 1,239
3 not exceeding US$ 350) consumers
Sub-section Cellular mobile phones Mobile phone
5 (3B) of section (exceeding US$ 350 but importers / 56
3 not exceeding US$ 500) consumers
Sub-section Mobile phone
Cellular mobile phones
6 (3B) of section importers / 731
(Exceeding US$ 500)
3 consumers
Sub-section Mobile phone
Cellular mobile phones
7 (3B) of section importers / 2,908
(PTA - DIRBS)
3 consumers
Total 23,154
Grand Total - Sales Tax 518,814Page 160
Tax Expenditure Estimates (Customs Duties)
TABLE 3: Tax Expenditure Estimates of Customs Duties - FY 2020
Contents (Rs. Million)
Part 1: Chapter-99 Exemptions 10,649
Part 2: FTA & PTA Exemptions 45,020
Part 3: 5th Schedule Exemptions & Concessions 87,859
Part 4: General Concessions: Automobile sector, E&P
Companies, CPEC, etc. 95,420
Part 5: Exemption of Additional Customs Duty 4,773
Part 6: Exemption of Regulatory Duty 9,390
Total 253,111
Estimate
Sr. Legal Ref Description Intended Beneficiary (Rs in
millions)
Part 1: Chapter-99 Exemptions
Chapter-99 Goods imported by
Agencies under the
1 Exemptions - PCT various agencies of the 282
United Nations
Code: 9901.0000 United Nations
Chapter-99 Goods imported by Diplomats/Embassies/
2 496
Exemptions - PCT Diplomats/Embassies/ Consulates under thePage 161
Code: 9902.0000 Consulates Diplomatic and
Consular Privileges
Act, 1972
Privileged personnel
or organizations or
any person authorized
by the contracting
parties, under grant-
Goods imported by in- aid agreements
privileged personnel or by (including those
Chapter-99
organizations or by any agreements which
3 Exemptions - PCT 1,759
person authorized by the cover off budget
Code: 9903.0000
contracting parties, under foreign contributions
grant-in- aid agreements or funds brought by
registered INGO’s
without any financial
liabilities to the
Government of
Pakistan)
Vehicles in CKD
Chapter-99 Diplomats, diplomatic
condition, imported by
4 Exemptions - PCT missions, privileged 20
recognized local
Code: 9904.0000 persons
manufacturer for supplyPage 162
to diplomat, diplomatic
mission, privileged
person
Chapter-99
Imports by Dignitaries of Dignitaries of UAE,
5 Exemptions - PCT 21
UAE, Qatar and Bahrain Qatar and Bahrain
Code: 9905.0000
The President and
Goods imported under
the Prime Minister of
Chapter-99 the President/ Prime
Pakistan. The
6 Exemptions - PCT Minister/ Governors/ ’s 1
Governors and the
Code: 9906.0000 Salary, Allowances and
Acting Governors of
Privileges Act, 1975
the Provinces
Goods received as gift or
donation from a foreign
government or
organization by the
Chapter-99 Federal or Provincial Federal, the provincial
7 Exemptions - PCT Government or any public or any public sector 4
Code: 9908.0000 sector organization or organization
Goods received as gift by
Pakistani organizations
from Church World
Services or the CatholicPage 163
Relief Services
Articles, value of which
does not exceed
Chapter-99
Rs.20,000/- per parcel, if
8 Exemptions - PCT General 1
imported through post or
Code: 9909.0000
courier service as
unsolicited gift parcel
Samples of no
Chapter-99
commercial value
9 Exemptions - PCT Manufacturers 3
imported by
Code: 9910.0000
manufacturers
Relief goods donated for
free distribution among
the victims of natural
disaster or other
Chapter-99 Victims of natural
catastrophe OR Plant,
10 Exemptions - PCT disasters and 165
machinery and
Code: 9911.0000 earthquakes
equipment imported by
way of donation for
installation in the
earthquake hit districts
Chapter-99 Imports by Edhi Edhi Foundation,
11 378
Exemptions - PCT Foundation recipients ofPage 164
Code: 9912.0000 philanthropic aid from
Edhi Foundation
Gifts or donations
Chapter-99 Charitable non-profit
received by a charitable
12 Exemptions - PCT making hospital or 2,662
non-profit making hospital
Code: 9913.0000 institution
or institution
Chapter-99
Imports by Charitable Charitable Institutions
13 Exemptions - PCT 2,105
Institutions and Hospitals and Hospitals
Code: 9914.0000
Goods imported by or
Chapter-99
donated to non -profit Educational and
14 Exemptions - PCT 356
making educational and research institutions
Code: 9915.0000
research institutions
Goods supplied free of
Chapter-99
cost as replacement of
15 Exemptions - PCT General 183
identical goods previously
Code: 9916.0000
imported
Ship spares, stores and
Chapter-99
equipment imported for Shipping companies,
16 Exemptions - PCT 14
use in ships registered in ship owners
Code: 9922.0000
Pakistan
Chapter-99 Healthcare
17 Eye cornea 1
Exemptions - PCT consumersPage 165
Code: 9924.0000
Artificial kidneys,
hemodialysis machines,
hemodialyzers, A.V.
fistula needles,
hemodialysis fluids &
powder, blood tubing
tines for dialysis, reverse
Chapter-99 osmosis plants for
Healthcare
18 Exemptions - PCT dialysis, double lumen 391
consumers
Code: 9925.0000 catheter for dialysis,
catheters for renal failure
patients, peritoneal
dialysis solution and
cardiac catheters.
colostomy bags and
appliances identifiable for
Ostomy use
Pharmaceutical raw
Chapter-99 materials if imported for
Consumers of
19 Exemptions - PCT manufacture of 133
contraceptives
Code: 9927.0000 contraceptives in
accordance with the inputPage 166
output ratios determined
by the Directorate of
Input Output Co-efficient
Organization.
Contraceptives and
accessories thereof.
Any goods, including
vehicles, specified in the
First schedule to the
Federal/Provincial/
Customs Act, 1969 (IV of
Local Government
1969) imported by
Departments,
Federal/Provincial/ Local
Municipal bodies and
Government
Development
Chapter-99 Departments, Municipal
authorities subject to
20 Exemptions - PCT bodies and Development 236
the condition that the
Code: 9930.0000 authorities subject to the
goods are donated to
condition that the goods
the importers for use
are donated to the
in an approved
importers for use in an
foreign grant funded
approved foreign grant
project
funded project under a
proper grant relating to
Capital Aid-TechnicalPage 167
Assistant Agreement
signed between the
Government of Pakistan
and a foreign government
or agency subject to
concurrence of the
Federal Board of
Revenue.
Ground handling
equipments, service and
operation vehicles,
catering equipment and
fuel trucks not
Chapter-99 manufactured locally, Domestic airlines or
21 Exemptions - PCT imported by domestic other service 74
Code: 9931.0000 airlines or by any other companies
service company to which
a licence has been
issued by the Civil
Aviation Authority for
such purposes.
Chapter-99 Items relating to disabled
22 Disabled persons 223
Exemptions - PCT persons, like WheelPage 168
Code: 9937.0000 chairs, Artificial human
part, Items used for
rehabilitation of blind
persons etc..
Disposables, as are not
manufactured locally, for
Cardiology/cardiac
Chapter-99
surgery, Neurovascular, Healthcare
23 Exemptions - PCT 912
Electrophysiology, consumers
Code: 9938.0000
Endosurgery, Endoscopy,
Oncology, Urology,
Gynecology;
Chapter-99
Diagnostic kits for HIV Healthcare
24 Exemptions - PCT 227
and Hepatitis consumers
Code: 9939.0000
Goods imported by or Municipal authorities
donated to municipal including
authorities including development
Chapter-99
development authorities , authorities , Federal
25 Exemptions - PCT -
Federal Government, Government,
Code: 9941.0000
Provincial Government, Provincial
Government of Azad Government,
Jammu and Kashmir, Government of AzadPage 169
Government of Gilgit- Jammu and Kashmir,
Baltistan, National Government of Gilgit-
Disaster Management Baltistan, National
Authority (NDMA), Disaster Management
Provincial Disaster Authority (NDMA),
Management Authority Provincial Disaster
(PDMA) and Government Management
Emergency/Rescue Authority (PDMA) and
services, Government
Emergency/Rescue
services,
Total 10,648.63
Part 2: FTA & PTA Exemptions
FTA: General
558(I)/2004 Table I FTA: General exemption
1 exemption on import -
- Section 19 on import from ECO
from ECO
FTA: General
558(I)/2004 Table FTA: General exemption
2 exemption on import 231
II - Section 19 on import from SAARC
from SAARC
1296(I)/2005 FTA: Pak-China Early FTA: Pak-China Early
3 2
Table-I - Section Harvest Program Harvest ProgramPage 170
19 (prescribes FTA CD (prescribes FTA CD
Rate) Rate)
FTA: Pak-China Early
FTA: Pak-China Early
1296(I)/2005 Harvest Program
Harvest Program
4 Table-II - Section (prescribes %age of -
(prescribes %age of
19 concession in CD
concession in CD Rate)
Rate)
FTA: General
FTA: General exemption
1274(I)/2006 exemption on import
on import from SAARC
5 Table-I - Section from SAARC 1,602
countries under SAFTA
19 countries under
Agreement
SAFTA Agreement
FTA: General
FTA: General exemption
1274(I)/2006 exemption on import
on import from SAARC
6 Table-II - Section from SAARC 15
countries under SAFTA
19 countries under
Agreement
SAFTA Agreement
FTA: General
SRO 659(I)/2007 FTA: General exemption
exemption on import
7 Table-I - Section on import from China 26,856
from China under
19 under Pak-China FTA
Pak-China FTA
SRO 659(I)/2007 FTA: General exemption FTA: General
8 6,911
Table-II - Section on import from China exemption on importPage 171
19 under Pak-China FTA from China under
Pak-China FTA
PTA: General
PTA: General exemption
SRO1151(I)/2007 exemption on import
9 on import from Mauritius 5
Table - Section 19 from Mauritius under
under PTA
PTA
PTA: General
SRO1261(I)/2007 PTA: General exemption
exemption on import
10 Table I - Section on import from Malaysia 2,517
from Malaysia under
19 under PTA
PTA
PTA: General
SRO1261(I)/2007 PTA: General exemption
exemption on import
11 Table II - Section on import from Malaysia 922
from Malaysia under
19 under PTA
PTA
PTA: General
PTA: General exemption
SRO741(I)/2013 - exemption on import
12 on import from Indonesia 3,647
Section 19 from Indonesia under
under Pak-Indonesia PTA
Pak-Indonesia PTA
FTA: General
FTA: General exemption
SRO280(I)/2014 d exemption on import
13 on import from Sri Lanka 480
- Section 19 from Sri Lanka under
under Pak-Sri Lanka FTA
Pak-Sri Lanka FTA
14 SRO280(I)/2014 - FTA: General exemption FTA: General -Page 172
Section 19 on import from Sri Lanka exemption on import
under Pak-Sri Lanka FTA from Sri Lanka under
Pak-Sri Lanka FTA
FTA: General
SRO280(I)/2014 FTA: General exemption
exemption on import
15 Table-I - Section on import from Sri Lanka 1,773
from Sri Lanka under
19 under Pak-Sri Lanka FTA
Pak-Sri Lanka FTA
FTA: General
SRO280(I)/2014 FTA: General exemption
exemption on import
16 TABLE-III - on import from Sri Lanka 58
from Sri Lanka under
Section 19 under Pak-Sri Lanka FTA
Pak-Sri Lanka FTA
Total 45,020
Part 3: 5th Schedule Exemptions
Imports of Plant,
5th Schedule Machinery, Equipment
1 (Customs Duty) and Apparatus, including Industry - General 20,758
Part-I Capital Goods for various
industries/sectors
5th Schedule Import of Active
Pharmaceutical
2 (Customs Duty)- Pharmaceutical 1,302
industry
Part II Table-A Ingredients by pharmaPage 173
sector
5th Schedule
Excepients/Chemicals by Pharmaceutical
3 (Customs Duty)- 452
pharmaceutical sector industry
Part II Table-B
5th Schedule Drugs (mostly Life
Pharmaceutical
4 (Customs Duty)- Saving) by 6,482
industry, General
Part II Table-C pharmaceutical sector
5th Schedule Packing Materials/Raw
Pharmaceutical
5 (Customs Duty)- Materials for Packing by 707
industry
Part II Table-D pharmaceutical sector
5th Schedule Diagnostic
Pharmaceutical
6 (Customs Duty)- Kits/Equipments by 2,121
industry
Part II Table-E pharmaceutical sector
5th
Poultry and Textile Poultry and Textile
7 Schedule(Customs 25,865
Sectors Sectors
Duty)- Part III
5th Machinery and Machinery and
8 Schedule(Customs Equipment for Textile Equipment for Textile 3,127
Duty)- Part IV Sector Sector
5th Automotive Automotive
9 Schedule(Customs Manufacturing Sector Manufacturing Sector 832
Duty)- Part V (Auto Policy) (Auto Policy)
10 5th Aviation Sector (Aviation Aviation Sector 713Page 174
Schedule(Customs Policy) (Aviation Policy)
Duty)- Part VI
Essential edible items
Essential edible items like
5th Schedule like pulses, potato etc,
pulses, potato etc, Oil
11 (Customs Duty) Oil and Oil products, 25,026
and Oil products, Inputs
Part-VII Inputs of export
of export sectors etc.
sectors etc.
5th
12 Schedule(Customs Miscellaneous. Miscellaneous. 474
Duty)- Part VIII
Total 87,859
Part 4: General Concessions: Automobile sector, E&P Companies, CPEC, etc.
Mining equipment &
268(I)/2015 -
1 machinery imported by Thar Coal Field 521
Section 19
Thar Coal Field
Raw material of survey Survey based Local
based Local industries: industries: Stationary/
565(I)/2006 - Stationary/ Electrical Electrical Capacitors/
2 14,950
Section 19 Capacitors/ Pesticides / Pesticides / Distilled
Distilled Fatty Acids / Fatty Acids / CRC &
CRC & GI coils / Fans/ GI coils / Fans/Page 175
Transformers / Electric Transformers /
Motors manufacturers Electric Motors
manufacturers
Auto Sector: General Auto Sector,
SRO 499(I)/2013 -
3 exemption of import of consumers of 504
Section 19
Hybrid Electric Vehicles automobiles
Exploration and Exploration and
SRO678(I)/2004 -
4 Production Production 5,326
Section 19
(E&P)Companies (E&P)Companies
107(I)/2019 and
Textile Sector (Local
5 SRO 48(I)/2018 - Import of Cotton 2,717
Yarn Producers)
Section 19
Imports by M/s CSCEL
SRO 642(I)/2016 -
6 for Karachi-Peshawar M/s CSCEL 1,885
Section 19
Motorway
General: Concession of
SRO 644(I)/2018 -
7 CD on import of electric General 8
Section 19
motor vehicles
Contractors of Lahore
SRO40(I)/2017 - Lahore Orange Metro
8 Orange Metro Train 708
Section 19 Train Project
Project
SRO655(I)/2006 - Vendors of
9 Automotive sector 29,219
Section 19 Automotive sectorPage 176
SRO656(I)/2006 - OEMs of Automotive OEMs of Automotive
10 39,582
Section 19 Sector Sector
Total 95,420
Part 5: Exemption of Additional Customs Duty
Exemption of Addl.
Exemption of Addl. Customs Duty for
Customs Duty for imports imports under SRO
under SRO 678-2004, 678-2004, Fifth
SRO 630(I)/2018 -
1 Fifth Schedule, Chapter- Schedule, Chapter- 3,036
Section 18(5)
99, SRO 492-2009, 565- 99, SRO 492-2009,
2006, import of Vehicles 565-2006, import of
by new entrants, etc.. Vehicles by new
entrants, etc..
Exemption of Addl. Exemption of Addl.
108(I)/2019 -
2 Customs Duty on PCT Customs Duty on 1,737
Section 18(5)
52.01 and 52.03 PCT 52.01 and 52.03
Total 4,773
Part 6: Exemption of Regulatory Duty
SRO 640(I)/2018 - Exemption of RD under Imports under SRO
1 527
Section 18(3) Para 2 of the SRO for 678-2004, FifthPage 177
imports under SRO 678- Schedule, Chapter-
2004, Fifth Schedule, 99, SRO 492-2009,
Chapter-99, SRO 492- 565-2006, import of
2009, 565-2006, import of Vehicles by new
Vehicles by new entrants, entrants, etc..
etc..
Exemption of RD under
Imports under SRO
Para 2 of the SRO for
678-2004, Fifth
imports under SRO 678-
Schedule, Chapter-
SRO 1265(I)/2018 2004, Fifth Schedule,
2 99, SRO 492-2009, 6,467
- Section 18(3) Chapter-99, SRO 492-
565-2006, import of
2009, 565-2006, import of
Vehicles by new
Vehicles by new entrants,
entrants, etc..
etc..
Exemption of RD under
Imports under SRO
Para 2 of the SRO for
678-2004, Fifth
imports under SRO 678-
Schedule, Chapter-
SRO 640(I)/2018 - 2004, Fifth Schedule,
3 99, SRO 492-2009, 2,396
Section 18(3) Chapter-99, SRO 492-
565-2006, import of
2009, 565-2006, import of
Vehicles by new
Vehicles by new entrants,
entrants, etc..
etc..
Total 9,390.33Page 178
Grand Total - Customs 253,144 Source: WeBOC 1.7 (Insights) Exemption SRO Wise Report