Zero-rating of five exports sectors
SRO 509(I)/2007Exemptions and concessions
SRO 509(I)/2007 is a Sales Tax SRO dated 9 June 2007, listed by FBR as "Zero-rating of five exports sectors".
The text below was extracted automatically from the text layer of the official PDF. Line breaks and table layout may differ from the original, and where FBR scanned the paper and added a machine-read text layer, that layer can contain misread characters. Check the official PDF before relying on any wording or figure.
Page 1
GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
***
Islamabad, the 9th June, 2007.
NOTIFICATION
(SALES TAX)
S.R.O. 509(I)/2007.- In exercise of the powers conferred by clause (c) of
section 4 of the Sales Tax Act, 1990, and in supersession of the Notification No. S.R.O.
525(I)/2006, dated the 5th June, 2006, the Federal Government is pleased to notify the
goods specified in column (2) of the Table below, falling under the PCT Heading No.
mentioned in column (3) of the said Table, to be the goods on which sales tax shall be
charged at the rate of zero per cent on the supply and import thereof, namely:-
TABLE
Sr. Description of goods PCT Heading No.
No.
(1) (2) (3)
1. Leather and articles thereof including artificial leather footwear 41.01 to 41.15, 64.03, 64.04,
6405.1000, 6405.2000 and
other respective headings
2. Textile and articles thereof Chapter 50 to Chapter 63
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 1302.3210, 1302.3290,
from locust beans, locust bean seeds or guar seeds 1302.3900
Page 2
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. Titanium dioxide 2823.0010
15. Antimony oxide 2825.8000
16. Sodium bromate 2829.1100
17. Sodium sulphide and sodium hydrogen sulphide 2830.1010, 2830.1090
18. Sodium dithionite 2831.1010
19. Sodium sulphite and sodium hydrosulphide 2832.1010, 2832.1090
20. Disodium sulphate 2833.1100
21. Phosphinates (hypophosphites) and phosphonates( 2835.1000
phosphates)
22. Sodium dichromate 2841.3000
23. Hydrogen per oxide 2847.0000
24. p-Xylene 2902.4300
25. Trichloroethylene 2903.2200
26. Ethylene Glycol (MEG) 2905.3100
27. 4-chloro 3-methyl phenol and chloro hydro quinone 2908.1910
28. Di-ethylene glycol 2909.4100
29. Ethyl glycol 2909.4490
30. Tri-ethylene Glycol 2909.4990
31. Glutar aldehyde 2912.1900
32. Formic acid 2915.1100
33. Sodium formate 2915.1210
34. Acetic acid 2915.2100
35. Sodium acetate 2915.2930
36. Cobalt acetate 2915.2940
37. Acrylic acid and its salts 2916.1100
38. Esters of Methacrylic acid 2916.1400
Page 3
39. Oxalic acid 2917.1110
40. Adipic acid, its salts and esters 2917.1200
41. Maleic Acid 2917.1900
42. Pure terephthalic acid (PTA) 2917.3610
43. Tartaric acid 2918.1200
44. Gluconic acid and its salts 2918.1600
45. Glycolic acid and their esters 2918.1800
46. Other phosphoric esters and their salts 2919.9090
47. Dyes intermediates 2921.0000
2922.0000
2923.0000
2924.0000
2927.0000
2933.0000
2934.0000
48. DMF (Dimethyl Formamide) 2924.1990
49. Acrylonitrile 2926.1000
50. Other organic derivatives of hydrazine or of hydroxylamine 2928.0090
51. Tanning extracts of vegetable origin; tannins and their salts, 3201.1000
ethers, esters & other derivatives 3201.2000
3201.9020
3201.9090
52. Synthetic organic tanning substances, inorganic tanning 3202.1000
substances, tanning perpetrations, whether or not containing 3202.9010
natural tanning substances; enzymatic preparations for pre- 3202.9090
tanning
53. Disperse dyes and preparations based thereon 3204.1100
54. Acid dyes & preparation based thereon 3204.1200
55. Basic dyes and preparations based thereon 3204.1300
56. Direct dyes and perpetrations based thereon 3204.1400
57. Indigo Blue 3204.1510
58. Vat dyes and preparations bases thereon 3204.1590
Page 4
59. Reactive dyes and perpetrations based thereon 3204.1600
60. Pigments and perpetrations based thereon 3204.1700
61. Dyes, sulphur 3204.1910
62. Dyes, synthetic 3204.1990
63. Synthetic organic products of a kind used as fluorescent 3204.2000
brightening agents
64. other synthetic organic colouring matter 3204.9000
65. Pigments and preparations based on titanium dioxide 3206.1900
66. Other colouring matter and other preparations 3206.4910
67. Granules, flakes, powder of glass (others) 3207.4090
68. Prepared water pigments of a kind used for finishing leather 3210.0020
69. Anionic surface active agents 3402.1110
70. Anionic surface active agents 3402.1190
71. Cationic surface active agents 3402.1210, 3402.1220,
3402.1290
72. Non-ionic surface active agents 3402.1300
73. Surface active preparations and cleaning preparations 3402.9000
excluding detergents
74. Preparations for the treatment of textile material, leather, fur 3403.1110, 3403.1120
skins or other material 3403.1990
3403.9110
3403.9190
75. Spin finish Oil 3403.9131
76. Artificial waxes and prepared waxes 3404.9010
77. Other artificial waxes 3404.9090
78. Electro polishing chemicals 3405.9000
79. Other glues (printing gum) 3505.2090
80. Shoe adhesives 3506.9110
81. Hot melt adhesive 3506.9990
82. Enzymes 3507.9000
83. Photographic film, with silver halide emulsion (for textile use) 3702.3900
84. Sensitizing emulsions (for textile use) 3707.1000
Page 5
85. Lignin sulphonates 3804.0000
86. Gum rosin 3806.1010
87. Fungicides for leather industry 3808.9200
88. Preparation of a kind used in textile or like industry 3809.9100
89. Preparation of a kind used in leather or like industries 3809.9300
90. Compound plasticizers for rubber or plastics 3812.2000
91. Antimony triacetate 3815.1910
92. Palladium catalyst 3815.9000
93. Electrolyte salt 3824.9060
94. Polymers of vinyl acetate (in aqueous dispersion) 3905.1200
95. Vinyl acetate copolymers: in aqueous dispersion 3905.2100
96. Polymers of vinyl alcohol 3905.3000
97. Other vinyl polymers 3905.9990
98. Other acrylic polymers 3906.9000
99. Acrylic polymers in primary forms 3906.9080
100. Polyethylene terephthalate-Yarn grade, and its waste 3907.6010
101. Nylon Chips (PA6) 3908.9000
102. Polyurethanes 3909.5000
103. Silicones in primary form 3910.0000
104. Cellulose nitrates nonplasticised 3912.2010
105. Other cellulose nitrates 3912.2090
106. Carboxymethyl cellulose and its salts 3912.3100
107. Alginic acids, its salts and esters 3913.1000
108. Nylon tubes 3917.3910
109. Artificial leather 3921.1300
110. Synthetic leather grip 3926.9099
111. Natural rubber latex 4001.1000
112. Technical specialized natural rubber 4001.2200
113. Rubber latex 4002.1100
114. Synthetic rubber SBR 1502 latex 4002.1900
115. Butadiene rubber 4002.2000
116. Thermo-plastic rubber (T.P.R.) 4002.9900
Page 6
117. Vulcanized rubber thread and cord 4007.0010
4007.0090
118. Leather shearing-finish leather with wool 4302.1910
119. Articles of apparel and clothing accessories of fur skin 4303.9000
120. Artificial fur and articles thereof 4304.0000
121. English willow cleft (wood) 4404.1010
122. Cork Granules 4501.9000
123. Cork sheet 4504.1010
124. Satin Finishing Wheels 6804.2100
125. Carbon Fiber 6815.1000
126. Glass fiber sleeves 7019.3200
127. Shoe tacks 7317.0020
128. Forging of surgical and dental instruments 7326.1920
129. Nickel not alloyed 7502.1000
130. Nickel rotary printing screens 7508.9010
131. Hooks for footwear 8308.1010
132. Eyes and eyelets for footwear 8308.1020
133. Tubular or bifurcated rivets 8308.2000
134. Strings 8308.9090
135. Bladders and covers of inflatable balls 9506.9919
136. Press-fasteners, snap fasteners and press studs 9606.1000
137. Buttons of plastics not covered with textile material 9606.2100
138. Buttons of base metal not covered with textile material 9606.2200
139. Studs 9606.2910
140. Buttons 9606.2920
141. Slide fasteners fitted with chain scoops of base metal 9607.1100, 9607.1900
[C. No. 4/1-STB/2007]
(Musarrat Jabeen)
Additional Secretary
Which later SROs refer to this one?
SROs whose FBR title names SRO 509(I)/2007, usually to amend or rescind it.
- SRO 510(I)/201312 June 2013Amendment in Sales Tax Special Procedure Rules, 2007 to prescribe the rules for chargeability of extra tax levied under SRO 509(I)/2007, dated 09.06.2007
- SRO 163(I)/20112 March 2011Amendment in SRO No. 509(I)/2007, dated 09/06/2007 regarding zero-rating on five major export oriented sectors.
- SRO 1156(I)/200931 December 2009Amendment in sro 509(I)2007.
- SRO 471(I)/200912 June 2009Amendments shall be made in its Notification No. S.R.O. 509(I)/2007, dated the 9th June, 2007.
- SRO 721(I)/20086 July 2008The Federal Government is pleased to direct the amendments in its Notification S.R.O. 509(I)/2007, dated the 9th June, 2007.
- SRO 538(I)/200810 June 2008The Federal Government is pleased to direct that the following further amendments shall be made in its Notification No. S.R.O. 509(I)/2007, dated the 9th June, 2007.
- SRO 951(I)/200717 September 2007Federal Government is pleased to direct that the following amendment shall be made in its Notification No. S.R.O. 509(I)/2007, dated the 9th June, 2007
Related Sales Tax SROs on exemptions and concessions
- SRO 512(I)/200513 June 2007Federal Government is pleased to exempt whole of the amount of default surcharge payable by a person......
- SRO 463(I)/20079 June 2007Amnesty for defaulters
- SRO 462(I)/20079 June 2007Zero-rating of trailers, bicycles etc.
- SRO 363(I)/20072 May 2007Exemption on the penalty and default surcharge imposed under section 33 and 34 of the Act
- SRO 355(I)/200728 April 2007Zero Rating of Salestax Electriciy and Gas Bill
- SRO 353(I)/200728 April 2007Zero Rating of Salestax Electriciy and Gas Bill