General Exemption from Sales Tax on Import of Goods

GENERAL EXEMPTION FROM SALES TAX ON IMPORT OF GOODS Notification No. S.R.O.500(I)/88, dated 26th June, 1988,:- In exercise of the powers conferred by section 7 of the Sales Tax Act, 1951 (III of 1951), and in supersession of this Ministry's Notification No.530(I)/86, dated the 29th May, 1986, the Federal Government is pleased to direct that the goods falling under heading/ sub-heading numbers of the first Schedule to the Customs Act, 1969 (IV of 1969), specified in the table below shall, on import into Pakistan, be exempt from whole of the sales tax leviable thereon; TABLE ____________________________________________________________________________________ Heading / sub-heading numbers ____________________________________________________________________________________ Chicks of parent stock falling under sub-heading 0105.1100; 0301.1000; 0511.9930; 06.01; 0703.1000, 0703.2000, 3[07.13] 4[Red chillies falling under sub-heading No.0904.2000;] 1001.9000, 5[***]10.04; 12.01, 12.06, 1207.1000, 1207.6000, 12.09, 1211.9020, 1211.9091, 1212.9100, 1212.9200 1302.1910 15.07, 15.08, 15.11, 15.12, 15.14 1701.1100, 1701.1200, 1701.9100, 1701.9990; 1901.1100, 1901.9030, Food for infants and invalids falling under sub-heading 2106.9090; Soyabean meal falling under heading 23.04 25.10 27.09, 2710.0011, 2710.0012, 2710.0020, 2710.0031, 2710.0041, 2710.0042, 2710.0043, 2710.0049, 2710.0051, 2710.0061, 2710.0071; 27.16 30.01, 30.02, 30.03, 30.04; Chapter 31; 3701.1000, 3702.1000, 3705.2000, Aerial survey films, depicting only toptgraphical feature of a kind suitable for use in making maps or charts falling under sub-heading 3705.9000, and educational and instructional films falling under heading 37.06 6[chemical element doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics falling underheading No. 38.18] 3926.9030, colostomy bags falling under sub heading 3926.9090 Shoe lasts other than those of wood falling under respective heading; 7[4011.9110, 4011.9910, 4013.9010], 4014.1000 41.01, 41.02, 41.03, wet blue leather falling under heading 41.04 to 41.06; 47.01, 47.06; 8[4801.0000] 49.01 to 49.03, 9[except testual matter in the form of single sheets, whether or not folded and journals ad periodicals having Pak. declaration printed abroad] bank notes falling under sub-heading 4907.0090; 10[51.01], 5106.1010, 5106.2010, 5107.1010, 5107.2010; 52.01 11[Printing blankets falling under sub-heading number 5911.1000 and printing screens faling under sub-heading number 5911.2000] 63.09; 7108.2000, 7115.9010 12[****] 13[Printing screens falling under sub-heading 7508.0090 84.01, 84.02, 84.04, 84.05, 84.06, 8407.1000; 84.10, 84.11, 84.12 9 (excluding spring operated or weight operated motors of heading 8412.8020 and parts thereof); 8413. 1900, 8413.2000, 8413.3090, 8413.4000, 8413.5000, 8413.6000, 8413.7090, 8413.8200, only parts of such machines falling under sub-headings 8413.9100 and 8413.9200 as are chargeable to customs duty at a rate not exceeding 20% ad val. 84.16, 84.17; Cold storage, ice and ice cream making plat and air/liquid cooling units (chilling plants) falling under heading 84.18 84.19 (excluding sub-headings 8419.1100, 8419.1900, 8419.8910), 8419.9000 (only parts of such machines as are chargeable to customs duty at a rate note exceeding 20% ad val); 84.20 84.21 (excluding sub-headings 8421.1210, 8421.2310, 8421.3110, and parts falling under sub-headings 8421.9100 and 8421.9900 of such machines only as are chargeable to custom duty at a rate and exceeding 20% ad val; 84.22 excluding sub-headings 8422.1100, 8422.2010 and 8422.3010, 8422.9000 (only such parts of such machines as are chargeable to customs duty at a rate not exceeding 20% ad val; 84.23 excluding sub-headings 8423.1000, 8423.8100; 8423.8200 and 8423.9010, 8423.9090 (only parts of such machines as are chargeable to customs duty at a rate not exceeding 20% ad val); 8424.8100 14[8424.8900(spraying machines for leather industry only)]; 8425.4100, 8425.4900; 8426.1990, 8426.3000, 8426.4900, 8426.9100, 8426.9900; 84.28 excluding sub-headings 8428.1000, 8428.4000; 84.29 excluding sub-headings 8429.4000; 84.30; 8431.1000 (only parts of machines falling under sub-headings 8425.4100, 8425.4900); 8431.3900 (only parts of machines falling under sub-headings 8428.2000, 8428.3100, 8428.3200, 8428.3300, 8428.3900, 8428.5000, 8428.6000, 8428.9000); 8431.4100; 8431.1200; 8431.4300; 8431.4900 (only parts of machines falling under sub-headings 8426.1990, 8426.3000, 8426.4100, 8426.4900, 8426.900, 8426.9900, 8429.2000, 8429.3000, 8430.1000, 8430.2000, 8430.3100, 8430.3900, 8430.5000, 8430.6100, 8430.6200, 8430.6900); power tillers falling sub-headings 8432.1000 and planters falling under sub-heading 8432.3000; 15[Machines for cleaning, sorting, grading or polishing fruit or other agricultural produce falling under sub-heading No. 84.33] 84.34; 84.35; 8437.1000 (only rice milling, husking/hulling machines); 8437.8000, 8437.9090; 84.38 excluding sub-heading 8438.3010, 8438.3090, 8438.4000, 8438.8010 and parts thereof; 84.39; 84.41 excluding sub-headings 8441.1010 and parts thereof; 84.42 to 84.49 excluding 16[card clothing falling under sub-heading No. 8448.3100, spindles falling under sub-heading No. 8448.3310 and shuttles falling under sub-heading 8448.4100] 84.51 excluding sub-headings 8451.1000, 8451.2100 and parts thereof; 8452.2100 and 8452.2900; 84.53; 84.54; 84.55 excluding sub-heading 8455.3010 and parts thereof; 84.56; 84.57; 84.58 excluding sub-headings 8458.1900, 8458.9900; 84.59 excluding sub-headings 8459.2910, 8459.2920, 8459.6910; 84.60 excluding sub-headings 8460.9010; 84.61 excluding sub-headings 8461.2010, 8461.5010; 84.62 excluding sub-headings 8462.9110; 84.63; 84.64; 84.65 excluding sub-heading 8465.9110; 84.66 (only parts and accessories of such machines as are chargeable to customs duty at a rate not exceeding 20% ad val); 84.67, 84.68; 8469.1090; 17[8470.5000], 18[Cash register with permanent sealed (non-erasable) memorary system] 84.71; 84.74 excluding machines falling under sub-headings 8474.3100 and 8474.3200 and parts thereof; 84.75 84.77 excluding machines falling under sub-headings 8477.1010, 8477.2010, 8477.3010, 8477.4010 and parts thereof; 84.78 to 84.80 excluding machine falling under sub-heading 8479.8910 and parts thereof; 8485.1000, 8485.9090; 8501.3300, 8501.3400, 8501.6100 to 8501.6400 and parts thereof falling under heading 85.03; 85.02 and parts thereof falling under heading 85.03 19[stack rectifier and rectifier bridges falling under Heading No. 85.04]; Liquid dielectric transformers of a power handling capacity exceeding 1500 KVA falling under headings 8504. 2200, 8404.2300, 20[***] and parts thereof; 85.05; 85.14; 85.15 excluding machines falling under sub-headings 8515.2110, 8515.2900 and parts thereof; carrier-current line transmission scanners falling under sub-headings 8517.4000 and 8517.8200 8523.1110, Audio cassettes recorded with recitation from the Holy Quran falling under sub-heading 8524.2110; 21[Facsimile machine (Fax machine) falling under sub-heading No. 8524.2000]; component parts of television reception apparatus falling under heading 85.29; 22[ Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED) falling under sub-heading No. 8531.2000] 85.33; [Traveller wave tube falling under Heading/sub-heading Nos. 8540.4900, 85.41 and 85.42] 85.43; Buses and coaches of seating capacity of 24[seventy] persons and above falling under heading 87.02;] Chassis fitted with engine for the buses and coaches of seating capacity exceeding forty persons in CBU condition without body falling under heading 87.06; 8713.1000; 25[***] 90.18; 9019.2000; 90.20, 90.21 3. Inserted by Notification No. S.R.O.659(I)/88, dated 3rd August, 1988, reported as PTCL 1989 St 53(i) 4. Inserted by Notification No. S.R.O.481(I)/89, dated 25th May, 1989, reported as PTCL 1989 St 716(i) 5. The figures'10.02, 10.03,' omitted by Notification No. S.R.O. 506(I)/89 dated 3rd June, 1989 reported by PTCL 1989 St 537(ii). 6. Inserted by Notification No. S.R.O.506(I)/89, dated 3rd June, 1989, reported as PTCL 1989 St 199(i) 7. These figures were omitted by Notification No. S.R.O. 506(I)/89 dated 3rd June, 1989 and again added by Notification No. S.R.O. 520(I)/89, dated 3rd June, 1989. 8. Inserted by Notification No. S.R.O.377(I)/89, dated 25th April, 1989, reported as PTCL 1989 St 665(ii) 9. Inserted by Notification No. S.R.O.506(I)/89, dated 3rd June, 1989, reported as PTCL 1989 St 537(ii) 10. Inserted by Notification No. S.R.O.605(I)/88, dated 9th July, 1989, reported as PTCL 1989 St 199(i) 11. Inserted by Notification No. S.R.O. 937(I)/89 dated 16th September, 1989 12. The words, figures and semi-colon 'Bundled and shreded scrap falling under heading 72.04' omitted by Notification No. S.R.O.506(I)/89, dated 3rd June, 1989 reported as PTCL 1989 St. 537(ii) 13. Inserted by Notification No. S.R.O.937(I)/89, dated the 16th September, 1989 14. Inserted by Notification No. S.R.O.247(I)/88, dated 16th March, 1989, reported as PTCL 1989 St 459(i) 15. Substituted by Notification No. S.R.O.729(I)/89, dated 9th July, 1989 16. Inserted by Notification No. S.R.O.506(I)/89, dated 3rd June, 1989, reported as PTCL 1989 St 537(ii) 17. Inserted by Notification No. S.R.O.567(I)/88, dated 3rd July, 1988, reported as PTCL 1989 St 188(i) 18. Inserted by Notification No. S.R.O.675(I)/88, dated 7th August, 1989, reported as PTCL 1989 St 57(ii) 19. Inserted by Notification No. S.R.O.506(I)/89, dated 3rd June, 1989, reported as PTCL 1989 St 537(ii) 20. Figures '8504.4000, 8504.5000' omitted by Notification No. S.R.O.506(I)/89, dated 3rd June, 1989 reported as PTCL 1989 St. 537(ii) 21. Inserted by Notification No. S.R.O.506(I)/89, dated 3rd June, 1989, reported as PTCL 1989 St 537(ii) 22. Inserted by Notification No. S.R.O.506(I)/89, dated 3rd June, 1989, reported as PTCL 1989 St 537(ii) 23. Inserted by Notification No. S.R.O.506(I)/89, dated 3rd June, 1989, reported as PTCL 1989 St 537(ii) 24. Substituted for 'hundred' by Notification NO. S.R.O.567(I)/88, dated 3rd July, 1988 reported as PTCL 1989 St. 188(i) 25. Figures '89.08' omitted by Notification No. S.R.O.506(I)/89, dated 3rd June, 1989, reported as PTCL 1989 St 537(ii)