Goods on which withholding tax under section 148 of the Ordinance shall be collected at the rate of

GOVERNMENT OF PAKISTAN CENTRAL BOARD OF REVENUE (REVENUE DIVISION) ******* Islamabad, the 27th June, 2005 NOTIFICATION (INCOME TAX) S.R.O. 638(I)/2005. -- In exercise of the powers conferred by sub-section (2) of section 53 of the Income Tax Ordinance, 2001 (XLIX of 2001), read with clause (9) of Part II of Second Schedule thereto, the Federal Government is pleased to notify the goods specified in column (2) of the Table below, falling under the PCT Heading Number mentioned in column (3) of the said Table to be the goods on which withholding tax under section 148 of the Ordinance shall be collected at the rate of 1% of the import value, namely:- TABLE Sr.No. | Description of goods | PCT Heading Number (1) | (2) | (3) 1 | Leather and articles thereof | 41.01 to 41.15, 64.03, 64.04 and other respective headings 2 | Textile and articles thereof | Chapter 50 to Chapter 63 of PCT and other respective headings 3 | Carpets | 57.01 to 57.05 4 | Sports goods | 9504.2000, 95.06 and other respective headings 5 | Surgical goods | Respective headings 6 | Maize (corn) starch | 1108.1200 7 | Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds | 1302.3200 8 | Rattans | 1401.2000 9 | Emery Powder/grains | 2513.2010 10 | Magnesium oxide | 2519.9010 11 | Coning oil | 2710.1991 12 | Spin Finish Oil | 2710.1998 13 | Silicon dioxide | 2811.2200 14 | Sodium Hydroxide (Caustic Soda), solid | 2815.1100 15 | Sodium Hydroxide (Caustic Soda), in aqueous solution | 2815.1200 16 | Titanium dioxide | 2823.0020 17 | Antimony oxide | 2825.8000 18 | Sodium bromate | 2829.9000 19 | Sodium sulphide | 2830.1000 20 | Sodium hydrogen sulphide | 2830.9010 21 | Sodium dithionite | 2831.1010 22 | Sodium sulphite | 2832.1000 23 | Sodium hydrosulphite | 2832.2020 24 | Disodium sulphate | 2833.1100 25 | Phosphinates (hypophosphites) and phosphonates( phosphites) | 2835.1000 26 | Disodium carbonate( soda ash) | 2836.2000 27 | Sodium hydrogen carbonate (Sodium bicarbonate) | 2836.3000 28 | Hydrogen per oxide | 2847.0000 29 | p-Xylene | 2902.4300 30 | Methylene chloride | 2903.1200 31 | Trichloroethylene | 2903.2200 32 | Ethylene Glycol (MEG) | 2905.3100 33 | 4-chloro 3-methyl phenol and chloro hydro quinone | 2908.1010 34 | Di-ethylene glycol | 2909.4100 35 | Ethyl glycol | 2909.4400 36 | Tri-ethylene Glycol | 2909.4990 37 | Glutar aldehyde | 2912.1900 38 | Methyl ethyl ketone | 2914.1200 39 | Formic acid | 2915.1100 40 | Sodium formate | 2915.1210 41 | Acetic acid | 2915.2100 42 | Sodium acetate | 2915.2200 43 | Cobalt acetate | 2915.2300 44 | Acrylic acid and its salts | 2916.1100 45 | Esters of Methacrylic acid | 2916.1400 46 | Oxalic acid | 2917.1110 47 | Adipic acid, its salts and esters | 2917.1200 48 | Maleic Acid | 2917.1900 49 | Pure terephthalic acid (PTA) | 2917.3610 50 | Tartaric acid | 2918.1200 51 | Citric acid | 2918.1400 52 | Gluconic acid and its salts | 2918.1600 53 | Glycolic acid and their esters | 2918.1900 54 | Other phosphoric esters and their salts | 2919.0090 55 | Dyes intermediates | 2921.0000 2922.0000 2923.0000 2924.0000 2927.0000 2933.0000 2934.0000 56 | Antioxident | 2921.4500 57 | DMF (Dimethyl Formamide) | 2924.1990 58 | Acrylonitrile | 2926.1000 59 | Other organic derivatives of hydrazine or of hydroxylamine | 2928.0090 60 | Tanning extracts of vegetable origin; tannins and their salts, ethers, esters & other derivatives | 3201.1000 3201.2000 3201.9020 3201.9090 61 | Synthetic organic tanning substances, inorganic tanning substances, tanning perpetrations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning | 3202.1000 3202.9010 3202.9090 62 | Disperse dyes and preparations based thereon | 3204.1100 63 | Acid dyes & preparation based thereon | 3204.1200 64 | Basic dyes and preparations based thereon | 3204.1300 65 | Direct dyes and perpetrations based thereon | 3204.1400 66 | Indigo Blue | 3204.1510 67 | Vat dyes and preparations bases thereon | 3204.1590 68 | Reactive dyes and perpetrations based thereon | 3204.1600 69 | Pigments and perpetrations based thereon | 3204.1700 70 | Dyes, sulphur | 3204.1910 71 | Dyes, synthetic | 3204.1990 72 | Synthetic organic products of a kind used as fluorescent brightening agents | 3204.2000 73 | other synthetic organic colouring matter | 3204.9000 74 | Pigments and preparations based on titanium dioxide | 3206.1900 75 | Other colouring matter and other preparations | 3206.4900 76 | Granules, flakes, powder of glass (others) | 3207.4090 77 | Lacquer / Hardener/ Resin | 3208.9090 78 | Prepared water pigments of a kind used for finishing leather | 3210.0020 79 | Ink for inkjet engraver | 3215.1110 80 | Anionic surface active agents | 3402.1110 81 | Anionic surface active agents | 3402.1190 82 | Cationic surface active agents | 3402.1200 83 | Non-ionic surface active agents | 3402.1300 84 | Surface active preparations (including auxiliary washing preparations) and cleaning preparations | 3402.9000 85 | Preparations for the treatment of textile material, leather, fur skins or other material | 3403.1100 3403.1990 3403.9110 3403.9190 86 | Spin Finish Oil | 3403.9920 87 | Artificial waxes and prepared waxes | 3404.9010 88 | Other artificial waxes | 3404.9090 89 | Electro polishing chemicals | 3405.9000 90 | Other glues (printing gum) | 3505.2090 91 | Shoe adhesives | 3506.9110 92 | Hot melt adhesive | 3506.9990 93 | Enzymes | 3507.9000 94 | Photographic film, with silver halide emulsion (for textile use) | 3702.3900 95 | Sensitizing emulsions (for textile use) | 3707.1000 96 | Lignin sulphonates | 3804.0000 97 | Gum rosin | 3806.1010 98 | Fungicides for leather industry | 3808.2000 99 | Preparation of a kind used in textile or like industry | 3809.9100 100 | Preparation of a kind used in leather or like industries | 3809.9300 101 102 | Compound plasticizers for rubber or plastics Antimony triacetate | 3812.2000 3815.1910 103 | Palladium catalyst | 3815.9000 104 | Electrolyte salt | 3824.9060 105 | Prepared binders for foundry moulds including Peroxide stabilizer & Nickel salt | 3824.9099 106 | Polymers of vinyl acetate (in aqueous dispersion) | 3905.1200 107 | Vinyl acetate copolymers: in aqueous dispersion | 3905.2100 108 | Polymers of vinyl alcohol | 3905.3000 109 | Other vinyl polymers | 3905.9990 110 | Other acrylic polymers | 3906.9000 111 | Acrylic polymers in primary forms | 3906.9090 112 | Polyethylene terephthalate-Yarn grade, and its waste | 3907.6010 113 | Nylon Chips (PA6) | 3908.9000 114 | Polyurethanes | 3909.5000 115 | Silicones in primary form | 3910.0000 116 | Cellulose nitrates nonplasticised | 3912.2010 117 | Other cellulose nitrates | 3912.2090 118 | Carboxymethyl cellulose and its salts | 3912.3100 119 | Alginic acids, its salts and esters | 3913.1000 120 | Nylon Tubes | 3917.3900 121 | Artificial leather | 3921.1300 122 | Synthetic leather grip | 3926.9099 123 | Natural rubber latex | 4001.1000 124 | Technical specialized natural rubber | 4001.2200 125 | Rubber latex | 4002.1100 126 | Synthetic rubber SBR 1502 latex | 4002.1900 127 | Butadiene rubber | 4002.2000 128 | Thermo-Plastic Rubber (T.P.R.) | 4002.9900 129 | Vulcanized rubber thread and cord | 4007.0010 130 | Leather shearing-Finish leather with wool | 4302.1300 131 | Articles of apparel and clothing accessories of fur skin | 4303.9000 132 | Artificial fur and articles thereof | 4304.0000 133 | English willow cleft (wood) | 4404.1010 134 | Cork Granules | 4501.9000 135 | Cork sheet | 4504.1010 136 | Satin Finishing Wheels | 6804.2100 137 | Carbon Fiber | 6815.1000 138 | Glass fiber sleeves | 7019.3200 139 140 | Shoe tacks Forging of surgical and dental instruments | 7317.0020 7326.1920 141 | Nickel Anode (others) | 7502.1000 142 | Nickel rotary printing screens | 7508.9010 143 144 | Hooks for footwear Eyes and eyelets for footwear | 8308.1010 8308.1020 145 | Tubular or bifurcated rivets | 8308.2000 146 | Strings | 8308.9090 147 | Bladders and covers of inflatable balls | 9506.9910 148 | Press-fasteners, snap fasteners and press studs | 9606.1000 149 | Buttons of plastics not covered with textile material | 9606.2100 150 | Buttons of base metal not covered with textile material | 9606.2200 151 | Studs | 9606.2910 152 | Slide fasteners fitted with chain scoops of base metal | 9607.1100 9607.1900 _________________________________________________________________ [C.No.1(22)EX/2005] (Salman Nabi) Member (Direct Taxes)/Additional Secretary