Zero Rating of five export oriented sectors

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS STATISTICS & REVENUE (REVENUE DIVISION) ******* Islamabad, the 5th June, 2006. NOTIFICATION (SALES TAX) S.R.O. 525(I)/2006. -- 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. 621(I)/2005, dated the 17th June, 2005, 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.No. Description of goods PCT Heading No. (1) (2) (3) 1 Leather and articles thereof including 41.01 to 41.15, 64.03, 64.04, artificial leather footwear 6405.1000, 6405.2000 and other respective headings 2 Textile and articles thereof Chapter 50 to Chapter 63 of PCT 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 1302.3200 modified, derived from locust beans, locust bean seeds or guar seeds 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 2823.0020 15 Antimony oxide 2825.8000 16 Sodium bromate 2829.9000 17 Sodium sulphide 2830.1000 18 Sodium hydrogen sulphide 2830.9010 19 Sodium dithionite 2831.1010 20 Sodium sulphite 2832.1000 21 Sodium hydrosulphite 2832.2020 22 Disodium sulphate 2833.1100 23 Phosphinates (hypophosphites) and 2835.1000 phosphonates( phosphates) 24 Sodium hyderogen carbonate(Sodium 2836.3000 bicarbonate) 25 Sodium dichromate 2841.3000 26 Hydrogen per oxide 2847.0000 27 p-Xylene 2902.4300 28 Methylene chloride 2903.1200 29 Trichloroethylene 2903.2200 30 Ethylene Glycol (MEG) 2905.3100 31 4-chloro 3-methyl phenol and chloro hydro 2908.1010 quinone 32 Di-ethylene glycol 2909.4100 33 Ethyl glycol 2909.4400 34 Tri-ethylene Glycol 2909.4990

35 Glutar aldehyde 2912.1900 36 Methyl ethyl ketone 2914.1200 37 Formic acid 2915.1100 38 Sodium formate 2915.1210 39 Acetic acid 2915.2100 40 Sodium acetate 2915.2200 41 Cobalt acetate 2915.2300 42 Acrylic acid and its salts 2916.1100 43 Esters of Methacrylic acid 2916.1400 44 Oxalic acid 2917.1110 45 Adipic acid, its salts and esters 2917.1200 46 Maleic Acid 2917.1900 47 Pure terephthalic acid (PTA) 2917.3610 48 Tartaric acid 2918.1200 49 Citric acid 2918.1400 50 Gluconic acid and its salts 2918.1600 51 Glycolic acid and their esters 2918.1900 52 Other phosphoric esters and their salts 2919.0090 53 Dyes intermediates 2921.0000 2922.0000 2923.0000 2924.0000 2927.0000 2933.0000 2934.0000 54 Antioxident 2921.4500 55 DMF (Dimethyl Formamide) 2924.1990 56 Acrylonitrile 2926.1000 57 Other organic derivatives of hydrazine or of 2928.0090 hydroxylamine

58 Tanning extracts of vegetable origin; tannins 3201.1000 and their salts, ethers, esters & other 3201.2000 derivatives 3201.9020 3201.9090 59 Synthetic organic tanning substances, 3202.1000 inorganic tanning substances, tanning 3202.9010 perpetrations, whether or not containing 3202.9090 natural tanning substances; enzymatic preparations for pre-tanning 60 Disperse dyes and preparations based 3204.1100 thereon 61 Acid dyes & preparation based thereon 3204.1200 62 Basic dyes and preparations based thereon 3204.1300 63 Direct dyes and perpetrations based thereon 3204.1400 64 Indigo Blue 3204.1510 65 Vat dyes and preparations bases thereon 3204.1590 66 Reactive dyes and perpetrations based 3204.1600 thereon 67 Pigments and perpetrations based thereon 3204.1700 68 Dyes, sulphur 3204.1910 69 Dyes, synthetic 3204.1990 70 Synthetic organic products of a kind used as 3204.2000 fluorescent brightening agents 71 other synthetic organic colouring matter 3204.9000 72 Pigments and preparations based on titanium 3206.1900 dioxide 73 Other colouring matter and other preparations 3206.4900 74 Granules, flakes, powder of glass (others) 3207.4090 75 Prepared water pigments of a kind used for 3210.0020 finishing leather 76 Ink for inkjet engraver 3215.1110 77 Anionic surface active agents 3402.1110 78 Anionic surface active agents 3402.1190

79 Cationic surface active agents 3402.1200 80 Non-ionic surface active agents 3402.1300 81 Surface active preparations and cleaning 3402.9000 preparations excluding detergents 82 Preparations for the treatment of textile 3403.1100 material, leather, fur skins or other material 3403.1990 3403.9110 3403.9190 83 Spin Finish Oil 3403.9920 84 Artificial waxes and prepared waxes 3404.9010 85 Other artificial waxes 3404.9090 86 Electro polishing chemicals 3405.9000 87 Other glues (printing gum) 3505.2090 88 Shoe adhesives 3506.9110 89 Hot melt adhesive 3506.9990 90 Enzymes 3507.9000 91 Photographic film, with silver halide emulsion 3702.3900 (for textile use) 92 Sensitizing emulsions (for textile use) 3707.1000 93 Lignin sulphonates 3804.0000 94 Gum rosin 3806.1010 95 Fungicides for leather industry 3808.2000 96 Preparation of a kind used in textile or like 3809.9100 industry 97 Preparation of a kind used in leather or like 3809.9300 industries 98 Compound plasticizers for rubber or plastics 3812.2000 99 Antimony triacetate 3815.1910 100 Palladium catalyst 3815.9000 101 Electrolyte salt 3824.9060 102 Prepared binders for foundry moulds including Peroxide stabilizer & Nickel salt 3824.9099 103 Polymers of vinyl acetate (in aqueous dispersion) 3905.1200

104 Vinyl acetate copolymers: in aqueous 3905.2100 dispersion 105 Polymers of vinyl alcohol 3905.3000 106 Other vinyl polymers 3905.9990 107 Other acrylic polymers 3906.9000 108 Acrylic polymers in primary forms 3906.9090 109 Polyethylene terephthalate-Yarn grade, and 3907.6010 its waste 110 Nylon Chips (PA6) 3908.9000 111 Polyurethanes 3909.5000 112 Silicones in primary form 3910.0000 113 Cellulose nitrates nonplasticised 3912.2010 114 Other cellulose nitrates 3912.2090 115 Carboxymethyl cellulose and its salts 3912.3100 116 Alginic acids, its salts and esters 3913.1000 117 Nylon Tubes 3917.3900 118 Artificial leather 3921.1300 119 Synthetic leather grip 3926.9099 120 Natural rubber latex 4001.1000 121 Technical specialized natural rubber 4001.2200 122 Rubber latex 4002.1100 123 Synthetic rubber SBR 1502 latex 4002.1900 124 Butadiene rubber 4002.2000 125 Thermo-Plastic Rubber (T.P.R.) 4002.9900 126 Vulcanized rubber thread and cord 4007.0010 4007.0090 127 Leather shearing-Finish leather with wool 4302.1300 128 Articles of apparel and clothing accessories 4303.9000 of fur skin 129 Artificial fur and articles thereof 4304.0000 130 English willow cleft (wood) 4404.1010 131 Cork Granules 4501.9000 132 Cork sheet 4504.1010

133 Satin Finishing Wheels 6804.2100 134 Carbon Fiber 6815.1000 135 Glass fiber sleeves 7019.3200 136 Shoe tacks 7317.0020 137 Forging of surgical & dental instruments 7326.1920 138 Nickel not alloyed 7502.1000 139 Nickel rotary printing screens 7508.9010 140 Hooks for footwear 8308.1010 141 Eyes & eyelets for footwear 8308.1020 142 Tubular or bifurcated rivets 8308.2000 143 Strings 8308.9090 144 Bladders & covers of inflatable balls 9506.9910 145 Press-fasteners, snap fasteners and press 9606.1000 studs 146 Buttons of plastics not covered with textile 9606.2100 material 147 Buttons of base metal not covered with textile 9606.2200 material 148 Studs 9606.2910 149 Slide fasteners fitted with chain scoops of 9607.1100 base metal 9607.1900 [C.No.1 (10) STT/2005] (Shahid Ahmad) Additional Secretary