Exemption from Sales Tax on Goods Produced or Manufactured in Pakistan

EXEMPTION FROM SALES TAX ON GOODS PRODUCED OR MANUFACTURED IN PAKISTAN 37Notification No. S.R.O.566(I)/89, dated 3rd June, 1989.-- In exercise of the powers conferred by sub-sections (1) and (2) of section 7 of the Sales Tax Act, 1951 (III of 1951), and in supersession of its Notification No.SRO 666(I)/81, dated the 25th June, 1981, the Federal Government is pleased to exempt the goods produced of manufactured in Pakistan and falling under heading numbers of the First Schedule to the Customs Act, 1969 (IV of 1969), as it was in force immediately before the 26th June, 1988, specified in column (2) of the table below from the whole of the sales tax leviable thereon: Provided that, except where the Federal Government otherwise directs, nothing contained in this Notification shall exempt from the tax payable on the raw materials used for the manufacture of such goods.-- TABLE S.No | Description of goods (1) | (2) 1 | 01.01;01.02;01.03;01.04;01.05;01.06. 2 | Fresh meat and edible offals falling under heading No. 02.01 poultry meat falling under heading No. 02.02. 3 | 03.01; fish dried, salted or in bring falling under heading No. 03.02; 03.03 4 | 04.01; 04.02;04.03; eggs n shells falling under heading No. 04.05, 04.06 5 | 05.02;05.03;05.04;05.08;05.09 6 | 06.01;06.02;06.03;06.04 7 | 07.01;07.02;07.03;07.04;07.05;07.06 8 | 08.01, 09.03, 08.03, 08.04, 08.05, 08.06, 08.07, 08.08, 08.09;08.10;08.11;08.12;08.13 9 | 09.02; 09.03; 09.04; 09.09; ginger falling under heading No. 09.10; 10 | 10.01; 10.02; 10.03; 10.04; 10.05; 10.06, 10.07; 11 | 11.01 12 | 12.01; 12.03; 12.04. 13 | Bamboos falling under heading No. 14.01; tanning products made of 'babul' bark, hena or turmeric falling under heading No.14.05 14 | 15.07; 15.12; oil dirt obtained as a residue of oil refining through mechanical oil expellers falling under heading No. 15.17 15 | 17.01; 17.03. 16 | Malt extract and malted milk falling under heading No.19.02; vermicellies falling under heading No. 19.03; bread, nans and chapaties falling under heading No. 19.07; biscuits marketed without any name, or trade mark and buns and sheermals falling under heading No. 19.08. 17 | Scented supari falling under heading No. 20.06 18 | Tomato ketchup falling under heading No. 21.04; milk food for infants and invalids falling under heading No.21.07 19 | ordinary natural water, natural show and ice falling under heading No. 22.01; flavoured milk falling under heading No.22.02; vinegar falling under heading N. 22.10. 20 | Fishmeal falling under heading No. 23.01; bran falling under heading No. 23.02; bagasse as is used by the manufacturers of sugar as fuel for the manufacture of sugar or for any related purpose under the mills and press mud in sugar mills fallingunder heading No. 23.03; 23.04; 23.07. 21 | 24.01 22 | 25.01; sulphur falling under heading No. 25.03; used in the manufacture of chemical fertilizer, clay falling under heading 25.07; crushed and ground rock phasphate falling under heading No. 25.10 supplied to the National Fertilizer Corporation and used as raw material in the manufacture of chemical fertilizers, 38 [marble slabs falling under heading No. 25.15;] crushed stone 39 [***] falling under heading No. 25.17; gypsum falling under heading No. 25.20; limestone falling under heading No. 25.21 crushed or ground within a cement factory for use in the manufacture of cement; quick and slacked lime falling under heading No. 25.22 as is used in the manufacture of sugar or for any other related purpose within the mills by sugar mills; earth colours falling under heading No. 25.32. 23 | 26.01 24 | 27.01; 27.02; 27.03; 27.09; 27.10 (excluding brake fluids and lubricating oils); 27.11; 27.13 and 27.17 25 | Hydrogen gas falling under heading No. 28.04 produced by the ghee manufacturing units for their own consumption; carbon dioxide and sulphur dioxide falling under heading No. 28.13 as are produced by the sugar mills for use in the manufacture of sugar within the mills; zinc oxide falling under heading 28.19; iron oxide falling under heading No. 28.23; sodium sulphide falling under heading No. 28.35; zinc sulphate falling under heading No. 28.38 used as chemical fertilizer; salt petre falling under heading No. 28.39; dir-calcium orthophosphate falling under heading NO. 28.40; sodium silicate falling under heading Nol. 28.45; calcium carbide falling under heading No. 28.56 26 | Formaldehyde and paraformaldehyde falling under heading No. 29.11 27 | 30.01; 30.02; 30.03; 30.04; 30.05 28 | 31.01; 31.02; 31.03; 31.04 29 | Dry colours containing not less than 90% of celestite or brytes and not more then 10% of colour of pigments falling under heading No. 32.07; colour and paint boxes ordinarily used by the students falling under heading 32.10; writing ink ordinarily used by student falling under heading No. 32.13. 30 | Agarbatties, tooth pastes and tooth powders falling under heading No. 33.03 31 | 34.01; detergents falling under heading No. 34.02 32 | 36.06 33 | 37.02, 37.05, 37.07 34 | Insecticides and pesticides including napthalene balls falling under heading No. 38.11; preparations and charges for the fire-extinguishers falling under heading No. 38.17 35 | Polyvinyl chloride resins and compound, polyethylene resins and granules of low density with the range of 0.915-09.02 grams 23 0 and tubular plastic packing films made of polyethylene resins falling under heading No. 39.01; polyethylene bags other than knitted, woven or crochetted, plastic crockery , babdy feeding bottles contraceptives and plastic coils and plastic plates bearing Quranic verses falling under heading No. 39.07. 36 | Tyres and tubes for tractors, motor cycles, cycles, scooters and motor rickshaws and retreaded tyres falling under heading No. 40.11; contraceptives, rubber teats and nipples falling under heading No. 40.12; surgical gloves falling under heading No. 40.13; rubber aprons used in textile machinery falling under heading No. 40.14. 37 | 41.02; 41.03; 41.04; 41.05; 41.10 38 | 42.01; 42.02; 42.03; 42.04; 42.05; 42.06 39 | 44.02; 44.05; 44.20; wooden packing boxes other than those made of plywood falling under heading No. 44.21; shoe lasts falling under heading No. 44.25; takhties and match splints falling under heading No. 44.28. 40 | Newsprint and wood free writing paper of 44 to 70 GSM falling under heading No. 48.01; wax paper, gummed tape paper and filter papers cut to size falling under heading No. 48.15; match boxes; envelops, packets, boxes and cartons falling under, heading No. 48.16, accounts books, exercise books and registers falling under heading No. 48.18; 48.20. 41 | 49.01; 49.02; 49.03; 49.04; 49.05; 49.07; 49.08; 49.09; 49.10; 49.11 42 | Silk reels falling under heading No. 50.07 43 | woven fabrics of man-made fibres (continuous), falling under heading No. 51.04 other than those subjected to the process of bleaching, mercerizing, dyeing, printing, water proofing, shrink-proofing, organdie processes or any two or more of these processes. 44 | Zari falling under heading No. 52.01 45 | 53.01; 53.02; 53.03; 53.04; 53.05; 40 [yarn upto and including 7 counts falling under heading Nos. 53.06 and 53.07;] 53.11 46 | 55.01; 55.04; 55.05; 55.06; 55.07; 55.08; woven fabrics of cotton falling under heading No. 55.09 other than those subjected to the process of bleaching, mercerizing, dyeing, printing, water roofing, shrink proofing, organdie processes or any two or more of those processes. 47 | 56.04; 56.05; 56.06; woven fabrics of man made fibres (discontinuous or waste) falling under heading No. 56.07 other than those subjected to the process of bleaching, dyeing, printing, shrink proofing, tentering, heat setting, crease resistant processing or any other process or any two or more of those processes. 48 | Raw jute falling under heading No 57.03 49 | Hand knotted carpets falling under heading No. 58.01; braids falling under heading 58.07; laces falling under heading Nos. 58.09; 58.10. 50 | Gas mantles and wicks falling under heading No. 59.14 51 | 60.01; 60.02; 60.03; 60.04; 60.05; 60.06; 52 | 61.01; 61.02; 61.03; 61.04; 61.05; 61.06; 61.07; 61.08; 61.09; 61.10; 61.11 53 | 62.02; cotton bags falling under heading No. 62.03; peshawari hand fans falling under heading No. 62.05. 54 | 63.01; 63.02 55 | 64.01; 64.02; 64.03; 64.04 41 [;64.05] 56 | 65.01; 65.02; 65.03; 65.04; 65.05; 65.06 57 | Umbrellas falling under heading No. 66.01. 58 | Prestressed cement concrete poles used in transmission and distribution of power, RCC Nuccas used for agricultural purposes and cable ducts produced or manufactured by the Telegraph and Telephone Department for their exclusive used falling under heading No. 68.11 59 | Bricks other than refractory bricks falling under heading No. 69.04 60 | Netural glass tubing used in the manufacture of ampoules falling under heading No. 70.03; glass vials falling under heading No.70.10; table and kitchen glassware falling under heading No. 70.13; glass ampoules and laboratory glassware falling under heading No. 70.17; 42 [***] bibre optics falling under heading No. 70.20; life jackets, life belts and life buoys falling under heading No. 70.21. 61 | 71.12; 71.16. 62 | Galvanized iron pipe fitting that is to say unions, elbows, joints, bends, nipples, cups, sockets, and flanges falling under heading No. 73.20; iron and steel boxes and containers falling under heading No. 73.23 supplied to the Pakistan Ordinance Factories for packing of ammunition; L.P.G. cylinders falling under heading NO. 73.24; steel wire strand falling under heading No. 73.25; barbed-wire falling under heading No. 73.26; iron and steel nails falling under heading No. 73.31; nuts, bolts and screws falling under heading No. 73.32; 73.33; kerosene oil cookers and pressure stoves falling under heading No. 73.36; utensils of iron and steel falling under heading No. 73.38; trunks falling under heading No. 73.40; 63 | 74.04; kerosene oil cookers and pressure stoves falling under heading No. 74.17; utensils falling under heading No. 74.18. 64 | Utensils falling under heading No. 75.06 65 | Aluminium rods falling under heading NOs. 76.02; 76.05;utensils falling under heading No. 76.15. 66 | zinc slugs for dry battery cell containers falling under heading No. 79.06. 67 | Metal utensils falling under heading No. 80.06. 68 | 82.01; 82.02; 82.03; 82.04; 82.05; 82.09; 82.11; 82.13; 82.14; 82.15. 69 | 83.01; metal fittings for doors and windows falling under heading No. 83.02; hurricane lanterns falling under heading No. 83.07; electrically welded wire-mesh and welding electrodes falling under heading No. 83.15. 70 | Condensers falling under heading No. 84.02; engines falling under heading no. 84.06; water pumps falling under heading No. 84.10; desert coolers and tyre inflators falling under heading No. 84.11; laboratory ovens falling under heading No. 84.14; blood bank refrigerators falling under heading No. 84.15; water distillation apparatus (water stills), laboratory hot plates, pipette washers and dryers falling under heading no. 84.17; laboratory centrifuges falling under heading No. 84.18 fire extinguishers falling under heading NO. 84.23; agricultural machinery falling under heading Nos. 84.24, 84.25; and 84.28; sugar manufacturing and refining machinery falling under heading No. 84.30; printing type falling under heading NO. 84.34; machines for the carding, spinning and washing of wool and parts and accessories suitable for use with such machines falling under heading Nos. 84.34; machines for carding, spinning and washing of wool and parts and accessories suitable for use with such machines falling under heading Nos. 84.36 and 84.38; traveller rings falling under heading No. 84..38; sewing machines and parts thereof and sewing machine needles falling under heading No. 84.41; boot and shoe manufacturing machinery falling under heading NOs. 84.42; 84.43' 84.45; 84.46; 84.47; 84.48; 84.49; 84.53; oil crushing and refining machinery and parts thereof, stablizers upto 10 KVA for electronic equipment, laboratory flask shakers and bottle shakers falling under heading No. 84.59. 71 | Electric generators, generating sets and parts thereof, transformers and inductors )excluding ballast chokes falling under heading No. 85.01; magnets based on agglomerated ferrites falling under heading Nos. 85.02; 85.03; trimmers falling under heading No. 85.5; electric fans falling under heading No. 85.06; laboratory drying cabinets and laboratory hotplates falling under heading No. 85.11; sterilizers, auto/claves and water baths falling under heading No. 85.12; digital switching system falling under heading No. 85.13 which is indigenously designed; parts of television reception apparatus and inverters upto 10 KVA falling under heading Nos. 85.15; 85.18; potentiometers and printed circuit falling under heading No. 85.19; electric bulbs and flourescent tubes falling under heading No. 85.20; solar cells, travelling waves tubes, image intensification tubes, picture tubes, cathode ray tubes including LED and LCD, integrated circuits, custom built chips, diodes transistors, tunners and semi conductor chips falling under heading No. 85.21; enamelled copper wire falling under heading N. 85.23; heating resistors falling under heading NO. 85.24. 72 | Tractor falling under heading No. 87.01; motor vehicles other than motor cars, 43 [vans.] four wheel drive vehicles and station wagons built on car 44 [or truck] chassis) falling under heading Nos. 87.02; 87.03; truck and bus bodies falling under heading Nos. 87.05; 87.10; 87.12; tractor trollies falling under heading No. 87.14; 73 | Parts of aircrafts falling under heading No. 88.03 74 | 89.01; 89.02; 89.03; 89.05 75 | 90.01; 90.02; spectacle frames falling under heading No.90.03; cinematographic projectors and sound recorders for films of a width of over 16mm falling under heading No. 90.08; image projectors falling under heading No. 90.09; 90.12 lasers falling under heading No. 90.13; geometry boxes, scales and drawing, marking out and mathematical calculating instruments used by students falling under heading No. 90.16; 90.17; 90.19; 90.20; 90.25; digital multimeters falling under heading No. 90.26; automatic control equipment and oscilloscopes falling under heading No. 90.28; 76 | Wall clocks and table clocks falling under heading No. 91.04 77 | sound recorders falling under heading No. 92.11; sound recorded cassettes of recitation from Holy Quran falling under heading No.92.12. 78 | Recoilless rifles and mortars falling under heading No. 93.03 79 | 94.02 80 | 97.01; 97.02; 97.03; 97.06 81 | Button made of mother of pearl and horn falling under heading No. 98.01; fountain pens, ball points pens, fineliners, fibertips, pen holders and parts thereof falling under heading No. 98.3, 98.05, school slates falling under heading NO. 98.06 37. Reorted as PTCL 1989 St. 564 38. Inserted by Notification No. SRO 644(I)/89, dated 17th June, 1989, reported as PTCL 1990 St. 195(ii). 39. The words, brackets "(excluding marble chippings)" omitted by Notification No.SRO 644(I)/89, dated 17th June, 1989, reported as PTCL 1990 St. 195(ii). 40. Inserted by Notification No. SRO 644(I)/89, dated 17th June, 1989, reported as PTCL 1990 St. 195(ii). 41. Inserted by Notification No. SRO 644(I)/89, dated 17th June, 1989, reported as PTCL 1990 St. 120(ii). 42. The words, figures and semi-colon "powered glasses falling under heading No. 70.18."omitted by the Notification No. SRO 908(I)/89, dated 5th September, 1989, reported as PTCL St. 119(i) 43. The words and comma inserted by Notification No. SRO 658(I)/89, dated 24th June, 1989, reported as PTCL 1989 St. 726(ii) 44. These words have been inserted by Notification No. SRO 658(I)/89, dated 24th June, 1989, reported as PTCL 1989 St. 726(ii).