Goods on which sales tax shall be charged at a rate of zero percent

GOVERNMENT OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (SALES TAX WING) *** Islamabad, the 12th June, 2004. NOTIFICATION (SALES TAX) S.R.O. 500(I)/2004.- In exercise of the powers conferred by clause (c) of section 4 of the Sales Tax Act, 1990, the Federal Government is pleased to specify the goods in column (2) of the Table below, falling under the heading and sub heading of the First Schedule to the Customs Act, 1969 (IV of 1969) specified in column (3) of the Table and subject to the conditions specified in column (4) thereof, as the goods on which sales tax shall be charged at a rate of zero percent, namely:-- TABLE S. No. | Description of goods | Heading or sub-heading Nos. | Condition of import or supply (1) | (2) | (3) | (4) 1. | Imported plant, machinery and equipment | Respective headings | If imported,- (a) under a customs concessionary notification, subject to the same conditions, restrictions and procedures as are prescribed thereunder, excluding the condition that such goods are not manufactured locally; or (b) against statutory rate of customs duty of 5%. 2. | Supply of plant, machinery and equipment, either imported or locally manufactured. | Respective headings | -Nil- 3. | Supply of cotton, not carded or combed (ginned cotton) | 52.01 | -Nil- 4. | Supply of oil cake and other solid residues, whether or not ground or in the form of pellets. | 2306.1000 | -Nil- 5. | Hides and skins | 41.01, 41.02, 41.03 (excluding 4103.3000) | -Nil- 6. | Raw Wool | 5101.1900 | -Nil- 7. | Supply of Cotton Seed | 1207.2000 | -Nil- 8. | Import of cotton, not carded or combed (ginned cotton) | 52.01 | -Nil- 9. | Ginning Waste | Respective Headings | - Nil- 10. | Mono Ethylene Glycol (MEG | 2905.3100 | - Nil- 11 | Pure Teriphthalic Acid (PTA) | 2917.3610 | - Nil- 12 | Acrylonitrile | 2926.1000 | - Nil- 13 | Polyester Chips (Yarn-Grade) | 3907.6010 | - Nil- 14 | Synthetic Staple Fibers of Polyester | 5503.2010 | - Nil- 15 | Polypropylene Staple Fibers | 5503.4000 | - Nil- 16 | Viscose Rayon Staple Fibers | 5504.1000 | - Nil- 17 | Artificial Staple Fibers | 5504.9000 | - Nil- 18 | Nylon Staple Fibers | 5506.1000 | - Nil- 19 | Polyester Staple Fibers, Carded, combed or otherwise processed For spinning | 5506.2000 | - Nil- 20 | Acrylic Staple Fibers | 5506.3000 | - Nil- 21 | Synthetic Staple Fibers | 5506.9000 | - Nil- Explanation: The expressions ‘plant’, ‘machinery’ and ‘equipment’ shall have the same meanings as are assigned to them in a notification issued under section 19 of the Customs Act, 1969. [C. No. 1/33-STB/2004] (Shahid Ahmad) Additional Secretary Amended By SRO 739(I)/2004 Amended By SRO 612(I)/2004 Amended By SRO 753(I)/2004 Amended By SRO 910(I)/2004 Amended By SRO 1003(I)/2004 Amended By SRO 363(I)/2005