Exemption, Zero & Reduce Rated Reference STR-7 July 2012 onward. Dated Type Descriptions

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1 Exemption, Zero & Reduce Rated Reference STR-7 July 2012 onward. SRO / Schedules Dated Type Descriptions 79(I)/ nd Feb 2012 Reduce Rate Agricultural tractors falling under PTCL heading (I)/ th April 2012 Exemption Blood bag CPDA-1 with blood transfusion set pack in Aluminum foil with set. 608(I)/ st June 2012 Reduce Rate Section 3(2) Lower rate of 5% on Import and supplies of black tea with effect on and from the 2 nd day of June, (I)/ st Aug 2011 Exemption Section 13(2) on the Import of plant and machinery not manufactured locally and having no compatible local substitutes subject to the conditions mention in SRO. 1125(I)/ st Dec 2011 The goods or class of goods mentioned in the conditions stated in this notification, to be the goods on which sales tax shall, subject to the said conditions be charged at zero-rate or, as the case may be, at the rate of 5%, wherever applicable, to the extent and in the manner as specified in the aforesaid conditions.(see SRO) 164(I)/ th Mar 2010 Exemption Section 13(2) exempt sales tax livable on supply of electricity by Peshawar Electric Supply Company or any other duly registered Electric Supply Company to manufacturing units (having industrial connections) whether registered or not, located in districts of Hangu, Bannu, Tank, Kohat, Chitral, Charsadda, Peshawar, Dera Ismael Khan, Batagram, Lakki Marwat, Sawabi and Mardan but this exemption shall not be applicable to cement, sugar, beverages and cigarette sectors. 811(I)/2009 Amended Vide SRO 591(1) th Sep th June 2012 Exemption Import and supply of polyethylene and polypropylene remove from section 4 zero rate to section 13 Exemption. falling under PCT heading No , and for manufacture of mono filament yarn and net cloth 326(I)/ th Mar 2008 Exemption The FBR is pleased to exempt from the whole of customs duties, sales tax and federal excise duty leviable on all the goods imported into and exported from an Export Oriented Unit subject to the provisions of the Export Oriented Units and Small and Medium Enterprises Rules, (I)/ th June 2008 Exemption Section 13(2) Dextrose and saline infusion giving sets: HS Code condition apply READ SRO 542(I)/ th June 2008 Exemption Exempt sales tax on the import or, as the case may be, on the supply of cellular telephone sets (hand-held sets) to the extent that the effect of sales tax shall be five hundred rupees per such set, hereinafter called the said amount. Condition applies READ SRO.

2 549(I)/ th June 2008 d condition apply READ SRO. 1. Goods exempted under section Cotton seeds and Oil (Further Amended SRO 602(1) Plant, machinery and equipment 4. i. Uncooked poultry meat (02.07) ii. Milk (04.01) iii. Flavored Milk ( and 22.02) iv. Cream (04.01 and 04.02) v. Milk and cream, concentrated or containing added sugar or other sweetening matter , , , and ) vi. Yogurt (PCT Heading ) vii. Whey (PCT Heading 04.04); and viii. Butter (PCT Heading ); ix. Desi ghee (PCT Heading ); x. Cheese (PCT Heading ); xi. Processed cheese not grated or powdered (PCT Heading ) xii. Frozen, prepared or preserved sausages and similar products of poultry meat or meat offal (PCT Heading ); xiii. Meat and similar products of prepared frozen or preserved meat or meat offal of all types including poultry meat and fish (PCT Headings , , , , , , , , , , , , , ); xiv. Preparations for infant use, put up for retail sale (PCT Heading ) xv. Fat filled milk (PCT Heading ); xvi. Soyabean meal (PCT Heading ); xvii. Petroleum crude oil (PCT Heading ); xviii. Colours in sets (Poster colours) (PCT Heading ) xix. Writing, drawing and marking inks (PCT Headings and ); xx. Erasers (PCT Headings and ) xxi. Exercise books (PCT Heading ); xxii. Exercise books (PCT Heading ); See SRO 602(1)2012. xxiii. Pencil sharpeners (PCT Heading ) xxiv. Sewing machines of the household type (PCT Headings and );

3 xxv. Dedicated CNG buses and all other buses meant for transportation of forty or more passengers whether in CBU or CKD condition (PCT Heading 87.02); xxvi. Trucks and dumpers with g.v.w. exceeding 5 tonnes (PCT Heading (87.04); xxvii. Bicycles (PCT Heading 87.12); xxviii. Trailers and semi-trailers for the transport of goods having specifications duly approved by the Engineering Development Board (PCT Heading 87.16); xxix. Road tractors for semi-trailers, prime movers and road tractors for trailers whether in CBU condition or in kit form (PCT Headings , , , , , , and ); xxx. Purpose built taxis, whether in CBU or CKD condition (PCT Headings and ) which are built on girder chassis and having following features, namely:- xxxi. Attack resistance central division along with payment tray; xxxii. Wheelchair compartment with folding ramp; and xxxiii. Taximeter and two-way radio system; xxxiv. Vessels for breaking up (PCT Heading 89.08); xxxv. Other drawing, marking out or mathematical calculating instruments (geometry box) (PCT Heading ) xxxvi. Pens and ball pens (PCT Heading 96.08) and xxxvii. Pencils including colour pencils (PCT Heading 96.09); 5. Compost (non-chemical fertilizer) 6. Raw materials, components, sub-components and parts. 7. Raw materials, components, sub-components and parts. 863(I)/ th Aug 2007 Sales tax shall be charged at the rate of zero per cent on raw materials, sub-components, components, sub-assemblies and assemblies imported or purchased locally for the manufacture of goods specified in column (2) of the Table subject to the conditions. READ SRO 880(I)/ st Sep 2007 Exemption Section 13(2) exempt diagnostic kits or equipment, specified in column (3) of the Table, falling under the HS Codes specified in column (2) of that Table, from the whole of sales tax leviable thereon under the Sales Tax Act 1990,

4 172(I)/ th Feb 2006 Exemption Condition apply See the SRO 646(I)/ th June (I)/ th Sep 2005 Exemption d Elec. Electricity d Gas Gas 5th Schedule 6th Schd Table I Exemption Imports or Supplies 6th Schd Table II Exemption Local supplies only Camera Stands Camera Trolley Camera Dolly Sound recording (channel mixers and cables, record, play and erase heads) Magnetic tapes Mikes(Newman, Akg) microphones Projector 35mm with Xenon Lamps Photographic and HMI bulbs AVID editing Wigs, etc., Fully Dolby/stereo system Cinema Speaker and sound system Sub-titling machine Film Projector 35mm with sound head reader Xenon Arc lamps with rectifiers/power rating Xenon bulbs 2000 watts to 4000 watts Power amplifiers of different power ratings Loud speakers low frequency & sub woofers High frequency driver units, used in conjunction low frequency speakers Analogue audio processors Digital audio processor for DTS, with CD-ROM drivers Digital audio processor Cinema Arc carbons Supply thereof to M/s Pakistan PTA Limited, Port Qasim, having Sales Tax Registration No , by the manufacturer named in column (4) of the said Table, 1. Hydrogen Nitrogen Helium Name of Manufacture is M/s BOC Pakistan Ltd., West wharf Road. Karachi. STRN

5 FED Exemption Section 16(1) All goods imported, produced or manufactured in Pakistan and services provided or rendered except such goods and services as are specified in the First Schedule shall be exempt from whole of excise duties levied under section 3. DTRE Provided that goods and services specified in the Third Schedule shall be exempt from duty subject to such conditions and restrictions, if any, specified therein and no adjustment in terms of section 16 shall be admissible in respect of goods exempt from duty of excise whether conditionally or otherwise. Under DTRE scheme