GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS,

STATISTICS & REVENUE

     REVENUE DIVISION

 ******

Islamabad, the 5th April, 2002.

 

NOTIFICATION

(SALES TAX)

 

     Amended via SRO 432(I)/2002

 

S.R.O. 208(I)/2002.¾ In exercise of the powers conferred under clause (a) of sub-section (2) of

section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to exempt the substances

registered as drugs under the Drugs Act, 1976, (XXXI of 1976), specified in the Table below, from the whole

 of sales tax leviable thereon:-

TABLE

 

S.No.

Drug/Medicine

 

            ANAESTHETICS

 

1.       

ether, anaesthetic

liquid for inhalation

2.       

enflurane      

inhalation

3.       

Halothane

liquid for inhalation

4.       

Ketamine

50 mg/ml inj.(as hydrochloride)

5.       

Propofol

10 mg/ml inj

6.       

Thiopental

500 mg powder for inj.(sodium salt)

7.       

bupivacaine

0.25% & 0.5%(hydrochloride) inj.

8.       

lignocaine

1% & 2% (hydrochloride) inj.

5% (hydrochloride) inj. for spinal

anesthesia  2% & 4% (hydrochloride) topical solution , 2% (hydrochloride) gel.

9.       

lignocaine + epinephrine

1% (hydrochloride) + epinephrine

1:100 000 inj., 2% (hydrochloride) + epinephrine 1:200 000 inj.

2% (hydrochloride) + epinephrine

1:80 000 dental cartridge

10.   

atracurium    

25&50 mg inj. (besylate)

11.   

pancuronium

4 mg inj. (bromide)

12.   

suxamethonium

100 mg inj. (chloride)

13.   

vecuronium

4mg & 10 mg inj. (bromide)

14.   

atropine

1mg inj. (sulfate)

 

 

ANALGESICS, ANATIPYRETICS, NON-STEROIDAL  ANTI-INFLAMMATORY DRUGS AND DRUGS USED TO TREAT GOUT.

 

 

15.             

buprenorphine

0.324 mg inj. (as hydrochloride)

0.216 mg sublingual tab. (as hydrochloride)

16.             

morphine

10mg & 30mg slow release tab./ caps.

10mg &15mg/ml inj. (sulfate or hydrochloride).

17.             

pentazocine

30 mg inj. (lactate)

25 mg tab. (hydrochloride)

18.             

pethidine

50 mg/2 ml inj. (hydrochloride)

19.             

acetylsalicylic acid (aspirin)

75mg, 100mg & 300 mg tab

20.             

diclofenac

25mg, 50mg,75mg & 100mg tabs / caps (sodium , Potassium)

75 mg/3ml inj. (sodium)

 

21.             

Ibuprofen

200,400 & 600 mg tablet

100mg/5ml susp

22.             

paracetamol (acetaminophen)

500mg tablets

120mg/5ml syrup/suspension.

 

 

 

 

 

ANTIALLERGICS AND DRUGS USED IN

ANAPHYLAXIS

 

23.             

adrenaline

1mg inj. (hydrochloride)

 

24.             

chlorpheniramine

4mg tablet (maleate)

2mg/5ml syrup (maleate)

10mg/ml inj. (maleate).

25.             

dexamethasone

0.5mg tab.

4mg &20mg inj.(as sodium phosphate)

26.             

hydrocortisone

100 mg, 250mg inj. (as sodium succinate)

 

 

ANTI-EPILEPTICS

 

 

27.             

carbamazepine

200 mg tab.

28.             

ethosuximide

250 mg capsule/tablet

250 mg/5ml syrup.

29.             

phenobarbitone

30 mg tab

200 mg/ml inj.         

30.             

phenytoin

100mg tab./capsule (sodium)

30mg/5ml syrup (sodium)

31.             

sodium  valproate

100 mg, 200mg, 300mg & 500mg  tab

200 mg/5ml &  syrup

 

ANTI-INFECTIVE DRUGS.

 

 

32.             

albendazole   

200 mg tablet

100 mg/5ml susp.

33.             

pyrantel

250 mg tab. (pamoate)

250 mg/5ml susp.(pamoate)

34.             

amoxicillin

250 & 500 mg capsule/tablet (as trihydrate).

125 & 250 mg/5ml syrup (as trihydrate)

250mg & 500mg Inj

35.             

ampicillin

250 & 500mg tab/cap (as anhydrous/trihydrate)

125 mg/5ml syrup (as anhydrous/trihydrate)

500mg inj.(as sodium salt).

 

36.             

amoxicillin+     clavulanate potassium

125 mg + 250 mg, 125mg + 500mg & 875mg + 125mg tablet

100 mg+500 mg, 200mg+1000mg inj. 

31 mg+125 mg/5ml syrup.

37.             

amikacin

250 & 500 mg inj. (as sulphate)

38.             

benzylpenicillin

5 Lac i.u & 10 Lac i.u inj (sodium/potassium)

39.             

cefazolin

250,500&1gm inj(as sodium salt)

40.             

ceftazidime    

500 mg & 1 gm inj.

41.             

ceftriaxone

250,500mg & 1gm inj.(as sodium salt)

42.             

ceforanide

500mg vial

43.             

cefotaxime

250mg & 1 gm inj.(as sodium salt)

44.             

ceftizoxime

250, 500mg & 1 gm inj.(as sodium salt).

45.             

cefixime

100 mg/5ml suspension

400 mg cap.

46.             

cephalexin

250 & 500 mg cap

125 mg/5ml & 250mg/5ml syrup.

 

47.             

cefuroxime

125,250 mg tab. (as axetil)

 250 and 750 mg inj. (as sodium)

48.             

cephradine

250 & 500 mg cap

125 mg/5ml & 250 mg / 5ml syrup

 250, 500 mg & 1 gm inj.

49.             

chloramphenicol

250 mg capsule

125mg/5ml syrup (as palmitate)

1% eye ointment

0.5% eye drops

50.             

ciprofloxacin

1 gm inj. (as sodium succinate)

250 & 500 mg tablet / cap.(as hydrochloride)

51.             

clindamycin    

Inj. as Clindamycin (as phosphate) 150 mg, Syrup Clindamycin (as palmitate) 75 mg

52.             

cloxacillin

250 mg cap (sodium)

125 mg/5ml syrup (sodium)

 250 mg inj. (sodium)

53.             

co-trimoxazole (sulphamethoxazole+ trimethoprim

400mg+80mg,  800mg+160mg  tab.

200 mg+40 mg/5ml suspension

400mg +80mg/5 ml injection.

54.             

erythromycin

250 & 500mg tablet (as stearate)

200mg/5ml suspension (as ethyl succinate) 500mg inj. (as lactobionate)

55.             

gentamicin

40 & 80 mg inj. (as sulfate)

0.3% eye drops / ointment

56.             

metronidazole

200, 400 mg tab

200 mg/5ml suspension (as benzoate)

500 mg/100ml infusion

57.             

nalidixic acid

500 mg tablet

300 mg / 5ml syrup.

58.             

nystatin

500,000 IU tab

100,000 IU/ml drops

100,000 IU pessaries

59.             

ofloxacin

200 mg tab. (as hydrochloride)

200mg/100ml Inj.

60.             

phenoxymethylpenicillin / penecillin V

250 & 500mg tab. (potassium salt)

125 mg/5ml syrup

61.             

procaine benzylpenicillin

1 lac + 3 lac

62.             

pipemidic  acid

400 mg. tab.

63.             

sulphasalazine

500 mg tab

64.             

ethambutol

400mg tab.(hydrochloride)

65.             

ethionamide

250 mg tab.

66.             

isoniazid

50,100 & 300 mg tablet

 50mg/5ml syrup

67.             

pyrazinamide

500 mg tab.

68.             

rifampicin

150,300,450 & 600 mg tab/cap

100mg/5ml syrup.

69.             

rifampicin + Isoniazid

150 mg + 100 mg tab./cap.

300 mg + 150 mg tab./cap.

450 mg + 300 mg tab./cap

70.             

rifampicin +    isoniazid + pyrazinamide

150mg + 75mg + 400mg tab

71.             

rifampicin + Isoniazid + Pyrazinamide 

150mg + 150mg + 500mg tablet

72.             

rifampicin + isoniazid + pyrazinamide + ethambutol.

150mg + 75mg + 400mg + 275mg tab.

73.             

ethambutol + isoniazid.

400mg + 150mg tab

74.             

streptomycin

1g inj. (as sulphate).

75.             

thioacetazone

50mg tab.

76.             

thioacetazone + isoniazid

50 mg + 100 mg tab.

150 mg + 300 mg tab.

77.             

amphotericin B

50 & 100 mg tab.

78.             

fluconazole

50mg , 150mg & 200mg Cap.

50mg/5ml Syrup  &

2mg/ml infusion

79.             

diloxanide (furoate) + metronidazole

250 mg + 200mg, 500 mg + 400mg tablet

 250mg+200mg /10ml Susp.

80.             

metronidazole

200 & 400 mg tab.

200 mg (as benzoate)/5ml suspension, 500mg/100ml infusion

81.             

acyclovir

200 mg tab

250mg inj. (sodium).

3% eye oint

82.             

interferon Alpha-2a & 2b

3MIU/5MIU/10MIU inj.

83.             

ribavirin

100mg/200mg/400mg/ Caps.

500mg/600mg tab. &

 50mg/5ml,  100mg/5ml Syrup

84.             

amodiaquine

150mg tab

150mg/5ml syrup

85.             

chloroquine

150mg tab (as sulphate or phosphate)

50mg/5ml syrup &

200 mg/5ml  inj.

86.             

Primaquine

7.5 mg tab.

87.             

Pyremethamine + Sulfadoxine

25 mg + 500mg tablet

88.             

quinine

200 mg tab. (sulphate)

300 mg tab. (bisulphate)

600mg Inj (Dihydrochloride)

 

ANTIPARKINSONISM DRUGS

 

 

89.             

benserazide+levodopa

50+200 mg tab.

 

90.             

benzhexol

2mg tab

91.             

carbidopa+levodopa

25+250 mg tab

92.             

procyclidine

5 mg. tab.

 

 

                          HAEMATINICSaemaH

 

93.             

ferrous sulphate

eq.to 60 mg iron tab., eq.to 25mg iron/ml syrup (as sulfate).

94.             

iron hydroxide polymaltose

100mg Tabs & 50mg Syrup

 

 

                      ANTICOAGULANTS

 

95.             

heparin

1000, 5000 & 20,000 IU inj.(sodium)

 

96.             

warfarin

1 & 5 mg tab. (sodium)

 

 

                     VITAMIN - K   DERIVATIVE

 

97.             

phytomenadione.

10mg tablet,

10 mg inj.

 

BLOOD PRODUCTS AND PLASMA SUBSTITUTES

 

 

98.             

albumin (human)

5% & 25% solution for inj.

 

99.             

dextran 40 & 70

infusion

 

 

ANTI-HAEMOPHILIC FACTORS

 

100.        

polygeline

 

35% inj.

 

CARDIOVASCULAR DRUGS

 

101.        

amiodarone

200 mg tab.

102.        

atenolol

50 & 100 mg tab.

103.        

bretylium

 500 mg inj. (tosylate)

104.        

captopril

25 & 50 mg tab

105.        

digoxin

500 mcg inj.

250 mcg tab

50 mcg/ml oral solution

106.        

diltiazem

30,60,90 & 180 mg tab. (hydrochloride)

10 & 50 mg inj.

107.        

dobutamine

 250 mg inj.

108.        

dopamine

200 & 400 mg inj.(hydrochloride)

109.        

enalapril

 10 & 20 mg tab

 100 mg inj.

110.        

hydralazine

25 mg tab.

20 mg inj.

111.        

isoprenaline   

30 mg tab.

1mg inj.

112.        

isosorbide dinitrate

5mg tablet, sublingual 10mg tab.

113.        

lisinopril

5, 10 & 20 mg tab

114.        

methyldopa

250 & 500 mg tab.

250 mg inj.

115.        

nifedipine

10 & 20 mg tab. / cap.

116.        

nitroglycerin (glyceryl trinitrate)      

500 mcg tablet sublingual 2.6 & 6.4 mg tab

25 mg patches

1mg/ml I.V. infusion

250 mg inj.

117.        

prazosin

1 & 2 mg tab.

118.        

procainamide

250 mg tab

100 mg inj.

119.        

propranolol

10,40,80 & 160 mg tab

1mg inj.

120.        

quinidine

200 mg tab. (sulphate)

121.        

sodium nitroprusside

50 mg inj.

122.        

streptokinase

1.5 IU million inj. & 0.75 million IU inj

123.        

verapamil

40,80 & 240 mg tab.

5mg inj.

 

 

DERMATOLOGICAL DRUGS (TOPICAL)

 

 

124.        

betamethasone + neomycin

0.1% + 0.5% ointment, cream, lotion

125.        

benzyl benzoate

25% Lotion

126.        

silver sulphadiazine

1% cream

127.        

clotrimazole

1% cream

 

DIURETICS

 

 

128.        

amiloride

5 mg tab. (hydrochloride)

129.        

bendroflumethiazide

2.5 mg tab.

130.        

furosemide

20 & 40 mg tab.

131.        

mannitol

10% & 20% inj.

132.        

spironolactone

25 & 100 mg tab.

 

 

GASTROINTESTINAL DRUGS

 

 

133.        

cimetidine

200mg&400mg tab

 200mg inj

400mg / 5ml susp.

134.        

ranitidine

150mg, 300mg tablet

50mg/2ml inj.

75mg/5ml syrup

135.        

famotidine

10mg,20mg & 40mg tablet

10mg/5ml susp.

136.        

octreotide acetate

0.05mg & 0.1mg Inj

 

 

ELECTROLYTES SUPPLEMENTS

 

 

137.        

potassium chloride

7.4% inj

 

138.        

oral rehydration salt

Components to reconstitute 1 litre

glucose/electrolyte solution:

sodium chloride 3.5g,

trisodium citrate dihydrate 2.9g,

potassium chloride 1.5g, 

glucose 20g.

 

 

HORMONES, OTHER ENDOCRINE DRUGS AND CONTRACEPTIVES

 

139.        

bromocriptine

2.5 mg tab.

140.        

carbimazole

5mg tab

141.        

clomifene

50 mg tablet

142.        

glibenclamide

5 mg tab.

143.        

human chorionic gonadotrophic hormone

1000&5000 iu inj

144.        

hydroxyprogesterone caproate

250 & 500 mg inj.

145.        

insulin compound, zinc / isophane

100 IU/inj.

146.        

insulin regular

100 IU.

147.        

metformine

500 mg tab. (hydrochloride)

148.        

potassium iodide

60 mg tablet

149.        

prednisolone

5mg tablet

0.2% eye drops

150.        

propylthiouracil

50 & 100 mg tab.

151.        

thyroxine

50mcg tab.(as sodium anhydrous)

152.        

vasopressin/ADH

20 IU/ inj

153.        

erythropoetin

 

1000 IU, 2000IU, 3000IU, 4000Iu and 100000 IU.

 

 

IMMUNOLOGICALS

 

154.        

tuberculin PPD

inj.

155.        

anti-D immunoglobulin

inj.

156.        

antivenom sera

inj.

157.        

diphtheria antitoxin inj

inj.

158.        

hepatitis B Inj

Inj.

 

159.        

immunoglobulin

inj.

160.        

tetanus antitoxin

inj.

161.        

tetanus toxoid

inj

 

162.        

BCG (dried) vaccine

inj

 

163.        

diphtheria-pertussis

inj

164.        

tetanus vaccine

inj.

 

165.        

measles-mump rubella vaccine

inj

 

166.        

measles vaccine

inj.

 

167.        

poliomyelitis vaccine  (live attenuated)

oral solution

168.        

tetanus vaccine

inj.

169.        

typhoid vaccine

 

170.        

hepatitis B vaccine

inj.

171.        

meningococcal vaccine

Inj

172.        

rabies vaccine

inj.

173.        

cyclosporin

50 mg/ml inj.

25 & 100 mg cap

 

 

OPHTHALMOLOGICAL PREPARATIONS

 

174.        

Ketoconazole

2 mg/ml eye drops

175.        

polymixin B sulphate + .bacitracin zinc

10,000 IU+500 IU/gm oint.

 

176.        

sulfacetamide

10%,20% & 30% eye drops

10% eye oint

177.        

acetazolamide

250 mg tab

178.        

betaxolol

0.5% eye drops (hydrochloride)

179.        

levobunalol

0.5% eye drops)

180.        

pilocarpine

1%,2% & 4% eye drops.

181.        

atropine

1% & 2% eye drops

182.        

homatropine  

2% eye drops

183.        

phenylepherine

0.12% eye drops

184.        

tropicamide

1% eye drops

185.        

naphazoline

     eye drops

186.        

oxybuprocaine

0.4% eye drops

 

187.        

flourescine sodium

eye drops

 

 

 

 

OXYTOCICS AND ANTIOXYTOCICS

 

188.        

ergometrine

0.25mg tab. (methyl ergometrine maleate) 200 mg inj.

 

189.        

oxytocin

5i.u & 10 i.u inj.

 

PERITONEAL DIALYSIS SOLUTION

 

 

190.        

intraperitonial dialysis parental solution (of appropriate composition)

 

191.        

haemodialysis Concentrate

 

 

 

PSYCHOTHERAPEUTIC DRUGS

 

192.        

amitryptyline

10, 25 & 50 mg tab.

 

193.        

chlorpromazine

10,25,50 &100 mg tab

25 mg/5ml syrup

50 mg inj.

194.        

clomipramine

10 & 25 mg cap.(hydrochloride)

195.        

diazepam

2,5 & 10 mg tab

10mg inj

196.        

fluphenazine

25 mg inj (decanoate)

 

197.        

haloperidol

0.25,1.25 & 5 mg tab

5mg inj.

2mg/ml oral drops

 

198.        

imipramine

25 mg tab

199.        

lithium carbonate

 

400 mg tab

 

DRUGS ACTING ON THE RESPIRATORY TRACT

 

1.      

aminophylline

100 & 200 mg tab.

250 mg inj

2.      

baclomethasone

250 mcg aerosol(dipropionate)

3.      

salbutamol

2 & 4 mg tab.

2mg/5ml syrup

100 mcg/dose aerosol

50mcg/5ml inj.

5mg (as sulfate)/ml respiratory solution for use in nebulizers,

 

4.      

theophylline

180 & 270 mg tab 350 mg tab. (S.R)

120 mg/5ml syrup.

 

 

 

 

SOLUTIONS CORRECTIN WATER

ELECTROLYTE AND ACID BASE DISTURBANCES`

 

5.      

dextrose + saline

10%+0.9% IV solution

5%+0.45% IV solution

4.3%+0.18% IV solution

3%+0.3% IV solution

 

6.      

dextrose

5%,10% & 25% IV solution

7.      

normal saline

0.9% & 0.45% IV solution

8.      

potassium chloride

500 mg tab. 7.4% IV solution

 

9.      

ringer’s lactate

IV solution

 

10.             

sodium bicarbonate

8.4% IV solution

 

 

ANTIDOTES AND OTHER SUBSTANCES USED IN POISONING

 

 

11.             

charcoal, activated

powder

 

12.             

desferrioxamine

500mg inj. (mesylate)

 

13.             

dimercaprol

100 mg inj.

14.             

flumazenil

500 mcg inj.

15.             

magnesium sulphate

50% inj.

16.             

naloxone

0.04 & 0.4 mg inj. (hydrochloride)

17.             

neostigmine

15 mg tab. (bromide)

0.5mg & 2.5mg inj. (methyl sulphate)

18.             

obidoxime

250 mg inj. (chloride)

19.             

penicillamine

125 & 250 mg capsule or tablet

20.             

physostigmine

1 mg inj. (salicylate)

 

21.             

protamine

10 mg inj. (sulphate)

 

22.             

prussian blue

powder for topical use

 

23.             

sodium calcium edetate

1 gm inj.

24.             

sodium nitrite

300 mg inj.

25.             

sodium thiosulfate

500mg/ml inj.in 50 ml ampoule.

 

 

ANTI-NEOPLASTICS, IMMUNOSUPPRESSIVES

AND DRUGS USED IN PALLIATIVE CARE

 

 

26.             

asparaginase

5,000 iu inj.

 

27.             

aminogluthemide

250mg tab.

28.             

azathioprine

50 mg tablet

100 mg inj. (sodium salt)

 

29.             

bleomycin

15 mg inj. (sulphate).

30.             

busulphan basiliximab

0.5mg tab

31.             

calcium folinate

15 mg tablet

25 mg inj.

 

32.             

chlorambucil

2 mg tab.

 

33.             

cisplatin

10,25 & 50 mg inj.

34.             

cyclophosphamide

50 mg tablet

200,500 mg & 1 gm inj.

35.             

cytarabine

100 mg inj.

36.             

dacarbazine

200 mg inj.

37.             

dactinomycin

0.5mg inj

 

38.             

di-ethylstilboestrol diphosphate sodium

1mg tab.

39.             

doxorubicin

10 & 50 mg inj. as doxorubicin hydrochoride

 

40.             

etoposide

100mg cap

100mg inj

41.             

flutamide

100mg inj.

250 mg tab

42.             

5-fluorouracil

250 mg,inj. 500mg  inj.

200mg caps.

43.             

hydroxyurea

500 mg cap.

 

44.             

fosfamide

500mg, 1gm & 2gm inj.

 

45.             

lomustine

40mg caps.

 

46.             

medroxyprogesterone

100 mg tab,

500mg caps 

150 mg inj, 500mg inj.

47.             

megesterol acetate

40mg, 160mg  tab

48.             

melphalan

 100 mg inj

49.             

mercaptopurine

  50mg tablet

 

50.             

methotrexate

2.5,5 & 10 mg tab.

5,50 & 500 mg inj.

 

51.             

mitomycin

2mg & 10mg inj

 

52.             

mitozantrone

20mg & 30mg vials

 

53.             

procarbazine

50mg cap.(hydrochloride)

54.             

tamoxifen

10 & 20 mg tab

 

55.             

vincristine

1 & 5 mg inj. (sulfate)

 

56.             

vinblastine

10mg vial

57.             

vinorelbine

10 & 50 mg inj.

 

 

 

2.                                          This notification shall come into force at once and shall be deemed to have taken effect from

the 21st March, 2002.

 

[C.No.1/8-STT/2002]

 

 

                                    ( FALAK SHER )

      Additional Secretary