Goods chargeable to sales tax at 20%

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE (REVENUE DIVISION) *** Islamabad, the 9th June, 2007 NOTIFICATION (SALES TAX) S.R.O. 466(I)/2007.- In exercise of the powers conferred by clause (b) of sub-section (2) of section 3 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that there shall be charged, levied and paid sales tax at the rate of twenty per cent of the value of the goods, imported or supplied, specified in column (2) of the table below and falling under heading numbers or sub- headings numbers of the First Schedule to the Customs Act, 1969 (IV of 1969), specified in column (3) of the said table. TABLE S. No. Description of goods H.S. Code (1) (2) (3) 1. Areca (betel nuts) 0802.9010 2. Fats of bovine animals 1502.0000 3. Palm stearin 1511.9010 4. Flavouring powders for preparation of food 2106.9030 5. Kaolin 2507.0000 6. Asbestos 2524.0000 7. Xylole 2707.3000 8. Petroleum jelly 2712.1000 9. Other 2712.9090 10. Phosphoric acid 2809.2010 11. Disodium carbonate (soda ash) 2836.2000 12. Barium carbonate 2836.6000 13. Vinyl chloride (chloroethylene) 2903.2100 14. Methanol (methyl alcohol) 2905.1100 15. Vinyl acetate 2915.3200 16. Pigments and preparations 3206.1100 17. Palm acid oil 3823.1920

18. Gum base of a kind used for manufacture of chewing gum 3824.9010 19. Polymers of ethylene, in primary forms. 3901.0000 20. Polymers of propylene or of other olefins, in primary forms. 3902.0000 21. Polymers of styrene, in primary forms. 3903.0000 22. Polymers of vinyl chloride or of other halogenated olefins, in 3904.0000 primary forms. 23. Polymers of vinyl acetate or of other vinyl esters, in primary 3905.0000 forms; other vinyl polymers in primary forms. 24. Acrylic polymers in primary forms. 3906.0000 25. Polyacetals, other polyethers and epoxide resins, in primary 3907.0000 forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. 26. Polyamides in primary forms. 3908.0000 27. Amino-resins, phenolic resins and polyurethanes, in primary 3909.0000 forms. 28. Silicones in primary forms. 3910.0000 29. Petroleum resins, coumarone-indene resins, polyterpenes, 3911.0000 polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms. 30. Cellulose and its chemical derivatives, not elsewhere 3912.0000 specified or included, in primary forms. 31. Natural polymers (for example, alginic acid) and modified 3913.0000 natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms 32. Ion-exchangers based on polymers of headings 39.01 to 3914.0000 39.13, in primary forms. 33. Waste, parings and scrap, of plastics. 3915.0000 34. Monofilament of which any cross-sectional dimension 3916.0000 exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics. 35. Other plates, sheets, film, foil and strip, of plastics, non- 3920.0000 cellular and not reinforced, laminated, supported or similarly combined with other materials. 36. Other plates, sheets, film, foil and strip, of plastics. 3921.0000 37. Recovered (waste and scrap) paper or paperboard. 4707.0000 38. Uncoated paper and paperboard, of a kind used for writing, 4802.0000 printing or other graphic purposes, and non perforated punch-cards and punch tape paper. 39. Toilet or facial tissue stock, towel or napkin stock and similar 4803.0000 paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres. 40. Uncoated kraft paper and paperboard, in rolls or sheets, 4804.0000 other than that of heading 48.02 or 48.03. 41. Other uncoated paper and paperboard, in rolls or sheets, not 4805.0000 further worked or processed. 42. Vegetable parchment, greaseproof papers, tracing papers 4806.0000 and glassine and other glazed transparent or translucent papers, in rolls or sheets. 43. Composite paper and paperboard (made by sticking flat 4807.0000

layers of paper or paperboard together with an adhesive), not surface- coated or impregnated, whether or not internally reinforced, in rolls or sheets. 44. Paper and paperboard, corrugated (with or without glued flat 4808.0000 surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03. 45. Paper and paperboard, coated on one or both sides with 4810.0000 kaolin (China clay) or other inorganic substances, in rolls or rectangular (including square) sheets, of any size. 46. Paper, paperboard, cellulose wadding and webs of cellulose 4811.0000 fibres, coated, impregnated, covered, surface- coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size. 47. Filter blocks, slabs and plates, of paper pulp. 4812.0000 48. Cigarette paper, whether or not cut to size or in the form of 4813.0000 booklets or tubes. 49. Paper or paperboard labels of all kinds, whether or not 4821.0000 printed. 50. Other paper, paperboard, cellulose wadding and webs of 4823.0000 cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. 51. Float glass and surface ground or polished glass , in sheets, 7005.2100 whether or non having an absorbent , reflecting or not reflecting layer, but not otherwise worked. 52. Pig iron and, spiegeleisen in pigs, blocks or other primary 7201.0000 form. 53. Ferro-alloys. 7202.0000 54. Ferrous products obtained by direct reduction of iron ore and 7203.0000 other spongy ferrous products, in lumps, pellets or similar forms. 55. Ferrous waste and scrap; remelting scrap ingots of iron or 7204.0000 steel. 56. Granules and powders, of pig iron, spiegeleisen, iron or 7205.0000 steel. 57. Iron and non-alloy steel in ingots or other primary forms 7206.0000 (excluding iron of heading 72.03). 58. Semi-finished products of iron or non-alloy steel. 7207.0000 59. Flat-rolled products of iron or non-alloy steel, of a width of 7208.0000 600 mm or more, hot-rolled, not clad, plated or coated. 60. Flat-rolled products of iron or non-alloy steel, of a width of 7209.0000 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated. 61. Flat-rolled products of iron or non-alloy steel, of width of 600 7210.0000 mm or more, clad, plated or coated. 62. Flat-rolled products of iron or non-alloy steel, of a width of 7211.0000 less than 600 mm, not clad, plated or coated. 63. Flat-rolled products of iron or non-alloy steel, of a width of 7212.0000 less than 600 mm, clad, plated or coated.

64. Angles, shapes and sections of iron or non-alloy steel. 7216.0000 65. Stainless steel in ingots or other primary forms; semi- 7218.0000 finished products of stainless steel. 66. Flat-rolled products of stainless steel, of a width of 600 mm 7219.0000 or more. 67. Flat-rolled products of stainless steel, of a width of less than 7220.0000 600 mm. 68. Bars and rods, hot-rolled, in irregularly wound coils, of 7221.0000 stainless steel. 69. Other alloy steel in ingots or other primary forms; semi- 7224.0000 finished products of other alloy steel. 70. Flat-rolled products of other alloy steel, of a width of 600 mm 7225.0000 or more. 71. Flat-rolled products of other alloy steel, of a width of less 7226.0000 than 600 mm. 72. Other bars and rods of other alloy steel; angles, shapes and 7228.0000 sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel. 73. Sheet piling of iron or steel 7301.0000 74. Copper foil of refined copper 7410.1100 75 Other 7411.1090 76. Aluminium, not alloyed 7601.1000 77. Aluminium alloyed 7601.2000 78. Aluminium waste or scrap 7602.0000 79. Aluminium foil (whether or not printed or packed with paper, 7607.1100 paperboard, plastics or similar backing materials) of a thickness excluding any backing ) not exceeding 0.2 mm. 80. Aluminium foil (whether or not printed or packed with paper, 7607.2000 paperboard, plastics or similar backing materials) without backing 81. Aluminium foil of aluminium alloys 7607.1200 82. Unwrought refined lead 7801.1000 83. Unwrought zinc 7901.1100 84. Containing by weight less than 99.99^ of zinc 7901.1200 85. Zinc slugs for dry battery cell containers 7907.0010 [C. No. 4/1-STB/2007] (Musarrat Jabeen) Additional Secretary