Exemption of drugs under the Drugs Act, 1976 (XXXI of 1976) (as specified) from the whole Sales Tax

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE REVENUE DIVISION ****** Islamabad, the 5th April, 2002. NOTIFICATION (SALES TAX) Amended via SRO 432(I)/2002 S.R.O. 208(I)/2002.¾ In exercise of the powers conferred under clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to exempt the substances registered as drugs under the Drugs Act, 1976, (XXXI of 1976), specified in the Table below, from the whole of sales tax leviable thereon:- TABLE S.No. | Drug/Medicine ANAESTHETICS 1. | ether, anaesthetic | liquid for inhalation 2. | enflurane | inhalation 3. | Halothane | liquid for inhalation 4. | Ketamine | 50 mg/ml inj.(as hydrochloride) 5. | Propofol | 10 mg/ml inj 6. | Thiopental | 500 mg powder for inj.(sodium salt) 7. | bupivacaine | 0.25% & 0.5%(hydrochloride) inj. 8. | lignocaine | 1% & 2% (hydrochloride) inj. 5% (hydrochloride) inj. for spinal anesthesia 2% & 4% (hydrochloride) topical solution , 2% (hydrochloride) gel. 9. | lignocaine + epinephrine | 1% (hydrochloride) + epinephrine 1:100 000 inj., 2% (hydrochloride) + epinephrine 1:200 000 inj. 2% (hydrochloride) + epinephrine 1:80 000 dental cartridge 10. | atracurium | 25&50 mg inj. (besylate) 11. | pancuronium | 4 mg inj. (bromide) 12. | suxamethonium | 100 mg inj. (chloride) 13. | vecuronium | 4mg & 10 mg inj. (bromide) 14. | atropine | 1mg inj. (sulfate) ANALGESICS, ANATIPYRETICS, NON-STEROIDAL ANTI-INFLAMMATORY DRUGS AND DRUGS USED TO TREAT GOUT. 15. | buprenorphine | 0.324 mg inj. (as hydrochloride) 0.216 mg sublingual tab. (as hydrochloride ) 16. | morphine | 10mg & 30mg slow release tab./ caps. 10mg &15mg/ml inj. (sulfate or hydrochloride). 17. | pentazocine | 30 mg inj. (lactate) 25 mg tab. (hydrochloride) 18. | pethidine | 50 mg/ 2 ml inj. (hydrochloride) 19. | acetylsalicylic acid (aspirin) | 75mg, 100mg & 300 mg tab 20. | diclofenac | 25mg, 50mg,75mg & 100mg tabs / caps (sodium , Potassium) 75 mg/3ml inj. (sodium) 21. | Ibuprofen | 200,400 & 600 mg tablet 100mg/5ml susp 22. | paracetamol (acetaminophen) | 500mg tablets 120mg/5ml syrup/suspension. ANTIALLERGICS AND DRUGS USED IN ANAPHYLAXIS 23. | adrenaline | 1mg inj. (hydrochloride) 24. | chlorpheniramine | 4mg tablet (maleate) 2mg/5ml syrup (maleate) 10mg/ml inj. (maleate). 25. | dexamethasone | 0.5mg tab. 4mg &20mg inj.(as sodium phosphate) 26. | hydrocortisone | 100 mg, 250mg inj. (as sodium succinate) ANTI-EPILEPTICS 27. | carbamazepine | 200 mg tab. 28. | ethosuximide | 250 mg capsule/tablet 250 mg/5ml syrup. 29. | phenobarbitone | 30 mg tab 200 mg/ml inj. 30. | phenytoin | 100mg tab./capsule (sodium) 30mg/5ml syrup (sodium) 31. | sodium valproate | 100 mg, 200mg, 300mg & 500mg tab 200 mg/5ml & syrup ANTI-INFECTIVE DRUGS. 32. | albendazole | 200 mg tablet 100 mg/5ml susp. 33. | pyrantel | 250 mg tab. (pamoate) 250 mg/5ml susp.(pamoate) 34. | amoxicillin | 250 & 500 mg capsule/tablet (as trihydrate). 125 & 250 mg/5ml syrup (as trihydrate) 250mg & 500mg Inj 35. | ampicillin | 250 & 500mg tab/cap (as anhydrous/trihydrate) 125 mg/5ml syrup (as anhydrous/trihydrate) 500mg inj.(as sodium salt). 36. | amoxicillin+ clavulanate potassium | 125 mg + 250 mg, 125mg + 500mg & 875mg + 125mg tablet 100 mg+500 mg, 200mg+1000mg inj. 31 mg+125 mg/5ml syrup. 37. | amikacin | 250 & 500 mg inj. (as sulphate) 38. | benzylpenicillin | 5 Lac i.u & 10 Lac i.u inj (sodium/potassium) 39. | cefazolin | 250,500&1gm inj(as sodium salt) 40. | ceftazidime | 500 mg & 1 gm inj. 41. | ceftriaxone | 250,500mg & 1gm inj.(as sodium salt) 42. | ceforanide | 500mg vial 43. | cefotaxime | 250mg & 1 gm inj.(as sodium salt) 44. | ceftizoxime | 250, 500mg & 1 gm inj.(as sodium salt). 45. | cefixime | 100 mg/5ml suspension 400 mg cap. 46. | cephalexin | 250 & 500 mg cap 125 mg/5ml & 250mg/5ml syrup. 47. | cefuroxime | 125,250 mg tab. (as axetil) 250 and 750 mg inj. (as sodium) 48. | cephradine | 250 & 500 mg cap 125 mg/5ml & 250 mg / 5ml syrup 250, 500 mg & 1 gm inj. 49. | chloramphenicol | 250 mg capsule 125mg/5ml syrup (as palmitate) 1% eye ointment 0.5% eye drops 50. | ciprofloxacin | 1 gm inj. (as sodium succinate) 250 & 500 mg tablet / cap.(as hydrochloride) 51. | clindamycin | Inj. as Clindamycin (as phosphate) 150 mg, Syrup Clindamycin (as palmitate) 75 mg 52. | cloxacillin | 250 mg cap (sodium) 125 mg/5ml syrup (sodium) 250 mg inj. (sodium) 53. | co-trimoxazole (sulphamethoxazole+ trimethoprim | 400mg+80mg, 800mg+160mg tab. 200 mg+40 mg/5ml suspension 400mg +80mg/5 ml injection. 54. | erythromycin | 250 & 500mg tablet (as stearate) 200mg/5ml suspension (as ethyl succinate) 500mg inj. (as lactobionate) 55. | gentamicin | 40 & 80 mg inj. (as sulfate) 0.3% eye drops / ointment 56. | metronidazole | 200, 400 mg tab 200 mg/5ml suspension (as benzoate) 500 mg/100ml infusion 57. | nalidixic acid | 500 mg tablet 300 mg / 5ml syrup. 58. | nystatin | 500,000 IU tab 100,000 IU/ml drops 100,000 IU pessaries 59. | ofloxacin | 200 mg tab. (as hydrochloride) 200mg/100ml Inj. 60. | phenoxymethylpenicillin / penecillin V | 250 & 500mg tab. (potassium salt) 125 mg/5ml syrup 61. | procaine benzylpenicillin | 1 lac + 3 lac 62. | pipemidic acid | 400 mg. tab. 63. | sulphasalazine | 500 mg tab 64. | ethambutol | 400mg tab.(hydrochloride) 65. | ethionamide | 250 mg tab. 66. | isoniazid | 50,100 & 300 mg tablet 50mg/5ml syrup 67. | pyrazinamide | 500 mg tab. 68. | rifampicin | 150,300,450 & 600 mg tab/cap 100mg/5ml syrup. 69. | rifampicin + Isoniazid | 150 mg + 100 mg tab./cap. 300 mg + 150 mg tab./cap. 450 mg + 300 mg tab./cap 70. | rifampicin + isoniazid + pyrazinamide | 150mg + 75mg + 400mg tab 71. | rifampicin + Isoniazid + Pyrazinamide | 150mg + 150mg + 500mg tablet 72. | rifampicin + isoniazid + pyrazinamide + ethambutol. | 150mg + 75mg + 400mg + 275mg tab. 73. | ethambutol + isoniazid. | 400mg + 150mg tab 74. | streptomycin | 1g inj. (as sulphate). 75. | thioacetazone | 50mg tab. 76. | thioacetazone + isoniazid | 50 mg + 100 mg tab. 150 mg + 300 mg tab. 77. | amphotericin B | 50 & 100 mg tab. 78. | fluconazole | 50mg , 150mg & 200mg Cap. 50mg/5ml Syrup & 2mg/ml infusion 79. | diloxanide (furoate) + metronidazole | 250 mg + 200mg, 500 mg + 400mg tablet 250mg+200mg /10ml Susp. 80. | metronidazole | 200 & 400 mg tab. 200 mg (as benzoate)/5ml suspension, 500mg/100ml infusion 81. | acyclovir | 200 mg tab 250mg inj. (sodium). 3% eye oint 82. | interferon Alpha-2a & 2b | 3MIU/5MIU/10MIU inj. 83. | ribavirin | 100mg/200mg/400mg/ Caps. 500mg/600mg tab. & 50mg/5ml, 100mg/5ml Syrup 84. | amodiaquine | 150mg tab 150mg/5ml syrup 85. | chloroquine | 150mg tab (as sulphate or phosphate) 50mg/5ml syrup & 200 mg/5ml inj. 86. | Primaquine | 7.5 mg tab. 87. | Pyremethamine + Sulfadoxine | 25 mg + 500mg tablet 88. | quinine | 200 mg tab. (sulphate) 300 mg tab. (bisulphate) 600mg Inj (Dihydrochloride) ANTIPARKINSONISM DRUGS 89. | benserazide+levodopa | 50+200 mg tab. 90. | benzhexol | 2mg tab 91. | carbidopa+levodopa | 25+250 mg tab 92. | procyclidine | 5 mg. tab. HAEMATINICS aemaH 93. | ferrous sulphate | eq.to 60 mg iron tab., eq.to 25mg iron/ml syrup (as sulfate). 94. | iron hydroxide polymaltose | 100mg Tabs & 50mg Syrup ANTICOAGULANTS 95. | heparin | 1000, 5000 & 20,000 IU inj.(sodium) 96. | warfarin | 1 & 5 mg tab. (sodium) VITAMIN - K DERIVATIVE 97. | phytomenadione. | 10mg tablet, 10 mg inj. BLOOD PRODUCTS AND PLASMA SUBSTITUTES 98. | albumin (human) | 5% & 25% solution for inj. 99. | dextran 40 & 70 | infusion ANTI-HAEMOPHILIC FACTORS 100. | polygeline | 35% inj. CARDIOVASCULAR DRUGS 101. | amiodarone | 200 mg tab. 102. | atenolol | 50 & 100 mg tab. 103. | bretylium | 500 mg inj. (tosylate) 104. | captopril | 25 & 50 mg tab 105. | digoxin | 500 mcg inj. 250 mcg tab 50 mcg/ml oral solution 106. | diltiazem | 30,60,90 & 180 mg tab. (hydrochloride) 10 & 50 mg inj. 107. | dobutamine | 250 mg inj. 108. | dopamine | 200 & 400 mg inj.(hydrochloride) 109. | enalapril | 10 & 20 mg tab 100 mg inj. 110. | hydralazine | 25 mg tab. 20 mg inj. 111. | isoprenaline | 30 mg tab. 1mg inj. 112. | isosorbide dinitrate | 5mg tablet, sublingual 10mg tab. 113. | lisinopril | 5, 10 & 20 mg tab 114. | methyldopa | 250 & 500 mg tab. 250 mg inj. 115. | nifedipine | 10 & 20 mg tab. / cap. 116. | nitroglycerin (glyceryl trinitrate) | 500 mcg tablet sublingual 2.6 & 6.4 mg tab 25 mg patches 1mg/ml I.V. infusion 250 mg inj. 117. | prazosin | 1 & 2 mg tab. 118. | procainamide | 250 mg tab 100 mg inj. 119. | propranolol | 10,40,80 & 160 mg tab 1mg inj. 120. | quinidine | 200 mg tab. (sulphate) 121. | sodium nitroprusside | 50 mg inj. 122. | streptokinase | 1.5 IU million inj. & 0.75 million IU inj 123. | verapamil | 40,80 & 240 mg tab. 5mg inj. DERMATOLOGICAL DRUGS (TOPICAL) 124. | betamethasone + neomycin | 0.1% + 0.5% ointment, cream, lotion 125. | benzyl benzoate | 25% Lotion 126. | silver sulphadiazine | 1% cream 127. | clotrimazole | 1% cream DIURETICS 128. | amiloride | 5 mg tab. (hydrochloride) 129. | bendroflumethiazide | 2.5 mg tab. 130. | furosemide | 20 & 40 mg tab. 131. | mannitol | 10% & 20% inj. 132. | spironolactone | 25 & 100 mg tab. GASTROINTESTINAL DRUGS 133. | cimetidine | 200mg&400mg tab 200mg inj 400mg / 5ml susp. 134. | ranitidine | 150mg, 300mg tablet 50mg/2ml inj. 75mg/5ml syrup 135. | famotidine | 10mg,20mg & 40mg tablet 10mg/5ml susp. 136. | octreotide acetate | 0.05mg & 0.1mg Inj ELECTROLYTES SUPPLEMENTS 137. | potassium chloride | 7.4% inj 138. | oral rehydration salt | Components to reconstitute 1 litre glucose/electrolyte solution: sodium chloride 3.5g, trisodium citrate dihydrate 2.9g, potassium chloride 1.5g, glucose 20g. HORMONES, OTHER ENDOCRINE DRUGS AND CONTRACEPTIVES 139. | bromocriptine | 2.5 mg tab. 140. | carbimazole | 5mg tab 141. | clomifene | 50 mg tablet 142. | glibenclamide | 5 mg tab. 143. | human chorionic gonadotrophic hormone | 1000&5000 iu inj 144. | hydroxyprogesterone caproate | 250 & 500 mg inj. 145. | insulin compound, zinc / isophane | 100 IU/inj. 146. | insulin regular | 100 IU. 147. | metformine | 500 mg tab. (hydrochloride) 148. | potassium iodide | 60 mg tablet 149. | prednisolone | 5mg tablet 0.2% eye drops 150. | propylthiouracil | 50 & 100 mg tab. 151. | thyroxine | 50mcg tab.(as sodium anhydrous) 152. | vasopressin/ADH | 20 IU/ inj 153. | erythropoetin | 1000 IU, 2000IU, 3000IU, 4000Iu and 100000 IU. IMMUNOLOGICALS 154. | tuberculin PPD | inj. 155. | anti-D immunoglobulin | inj. 156. | antivenom sera | inj. 157. | diphtheria antitoxin inj | inj. 158. | hepatitis B Inj | Inj. 159. | immunoglobulin | inj. 160. | tetanus antitoxin | inj. 161. | tetanus toxoid | inj 162. | BCG (dried) vaccine | inj 163. | diphtheria-pertussis | inj 164. | tetanus vaccine | inj. 165. | measles-mump rubella vaccine | inj 166. | measles vaccine | inj. 167. | poliomyelitis vaccine (live attenuated) | oral solution 168. | tetanus vaccine | inj. 169. | typhoid vaccine 170. | hepatitis B vaccine | inj. 171. | meningococcal vaccine | Inj 172. | rabies vaccine | inj. 173. | cyclosporin | 50 mg/ml inj. 25 & 100 mg cap OPHTHALMOLOGICAL PREPARATIONS 174. | Ketoconazole | 2 mg/ml eye drops 175. | polymixin B sulphate + .bacitracin zinc | 10,000 IU+500 IU/gm oint. 176. | sulfacetamide | 10%,20% & 30% eye drops 10% eye oint 177. | acetazolamide | 250 mg tab 178. | betaxolol | 0.5% eye drops (hydrochloride) 179. | levobunalol | 0.5% eye drops) 180. | pilocarpine | 1%,2% & 4% eye drops. 181. | atropine | 1% & 2% eye drops 182. | homatropine | 2% eye drops 183. | phenylepherine | 0.12% eye drops 184. | tropicamide | 1% eye drops 185. | naphazoline | eye drops 186. | oxybuprocaine | 0.4% eye drops 187. | flourescine sodium | eye drops OXYTOCICS AND ANTIOXYTOCICS 188. | ergometrine | 0.25mg tab. ( methyl ergometrine maleate) 200 mg inj. 189. | oxytocin | 5i.u & 10 i.u inj. PERITONEAL DIALYSIS SOLUTION 190. | intraperitonial dialysis parental solution (of appropriate composition) 191. | haemodialysis Concentrate PSYCHOTHERAPEUTIC DRUGS 192. | amitryptyline | 10, 25 & 50 mg tab. 193. | chlorpromazine | 10,25,50 &100 mg tab 25 mg/5ml syrup 50 mg inj. 194. | clomipramine | 10 & 25 mg cap.(hydrochloride) 195. | diazepam | 2,5 & 10 mg tab 10mg inj 196. | fluphenazine | 25 mg inj (decanoate) 197. | haloperidol | 0.25,1.25 & 5 mg tab 5mg inj. 2mg/ml oral drops 198. | imipramine | 25 mg tab 199. | lithium carbonate | 400 mg tab DRUGS ACTING ON THE RESPIRATORY TRACT 1. | aminophylline | 100 & 200 mg tab. 250 mg inj 2. | baclomethasone | 250 mcg aerosol(dipropionate) 3. | salbutamol | 2 & 4 mg tab. 2mg/5ml syrup 100 mcg/dose aerosol 50mcg/5ml inj. 5mg (as sulfate)/ml respiratory solution for use in nebulizers, 4. | theophylline | 180 & 270 mg tab 350 mg tab. (S.R) 120 mg/5ml syrup. SOLUTIONS CORRECTIN WATER ELECTROLYTE AND ACID BASE DISTURBANCES` 5. | dextrose + saline | 10%+0.9% IV solution 5%+0.45% IV solution 4.3%+0.18% IV solution 3%+0.3% IV solution 6. | dextrose | 5%,10% & 25% IV solution 7. | normal saline | 0.9% & 0.45% IV solution 8. | potassium chloride | 500 mg tab. 7.4% IV solution 9. | ringer’s lactate | IV solution 10. | sodium bicarbonate | 8.4 % IV solution ANTIDOTES AND OTHER SUBSTANCES USED IN POISONING 11. | charcoal, activated | powder 12. | desferrioxamine | 500mg inj. (mesylate) 13. | dimercaprol | 100 mg inj. 14. | flumazenil | 500 mcg inj. 15. | magnesium sulphate | 50% inj. 16. | naloxone | 0.04 & 0.4 mg inj. (hydrochloride) 17. | neostigmine | 15 mg tab. (bromide) 0.5mg & 2.5mg inj. (methyl sulphate) 18. | obidoxime | 250 mg inj. (chloride) 19. | penicillamine | 125 & 250 mg capsule or tablet 20. | physostigmine | 1 mg inj. (salicylate) 21. | protamine | 10 mg inj. (sulphate) 22. | prussian blue | powder for topical use 23. | sodium calcium edetate | 1 gm inj. 24. | sodium nitrite | 300 mg inj. 25. | sodium thiosulfate | 500mg/ml inj.in 50 ml ampoule. ANTI-NEOPLASTICS, IMMUNOSUPPRESSIVES AND DRUGS USED IN PALLIATIVE CARE 26. | asparaginase | 5,000 iu inj. 27. | aminogluthemide | 250mg tab. 28. | azathioprine | 50 mg tablet 100 mg inj. (sodium salt) 29. | bleomycin | 15 mg inj. (sulphate). 30. | busulphan basiliximab | 0.5mg tab 31. | calcium folinate | 15 mg tablet 25 mg inj. 32. | chlorambucil | 2 mg tab. 33. | cisplatin | 10,25 & 50 mg inj. 34. | cyclophosphamide | 50 mg tablet 200,500 mg & 1 gm inj. 35. | cytarabine | 100 mg inj. 36. | dacarbazine | 200 mg inj. 37. | dactinomycin | 0.5mg inj 38. | di-ethylstilboestrol diphosphate sodium | 1mg tab. 39. | doxorubicin | 10 & 50 mg inj. a s doxorubicin hydrochoride 40. | etoposide | 100mg cap 100mg inj 41. | flutamide | 100mg inj. 250 mg tab 42. | 5-fluorouracil | 250 mg,inj. 500mg inj. 200mg caps. 43. | hydroxyurea | 500 mg cap. 44. | fosfamide | 500mg, 1gm & 2gm inj. 45. | lomustine | 40mg caps. 46. | medroxyprogesterone | 100 mg tab, 500mg caps 150 mg inj, 500mg inj. 47. | megesterol acetate | 40mg, 160mg tab 48. | melphalan | 100 mg inj 49. | mercaptopurine | 50mg tablet 50. | methotrexate | 2.5,5 & 10 mg tab. 5,50 & 500 mg inj. 51. | mitomycin | 2mg & 10mg inj 52. | mitozantrone | 20mg & 30mg vials 53. | procarbazine | 50mg cap.(hydrochloride) 54. | tamoxifen | 10 & 20 mg tab 55. | vincristine | 1 & 5 mg inj. (sulfate) 56. | vinblastine | 10mg vial 57. | vinorelbine | 10 & 50 mg inj. 2. This notification shall come into force at once and shall be deemed to have taken effect from the 21st March, 2002. [C.No.1/8-STT/2002] ( FALAK SHER ) Additional Secretary