GOVERNMENT OF PAKISTAN
REVENUE DIVISION
CENTRAL BOARD OF REVENUE
(SALES TAX WING)
***

Islamabad, the 12th June, 2004.

 NOTIFICATION

(SALES TAX)

 

         S.R.O. 500(I)/2004.- In exercise of the powers conferred by clause (c) of section 4 of the Sales Tax Act, 1990, the Federal Government is pleased to specify the goods in column (2) of the Table below,  falling under the heading and sub heading of the First Schedule to the Customs Act, 1969 (IV of 1969) specified in column (3) of the Table and subject to the conditions specified in column (4) thereof, as the goods on which sales tax shall be charged at a rate of zero percent, namely:—-

TABLE

 

 

S. No. Description of goods Heading or sub-heading Nos. Condition of import or supply

(1)

(2)

(3)

(4)

1. Imported plant, machinery and equipment

Respective headings

If imported,—

(a)       under a customs   concessionary notification, subject to the same conditions, restrictions and procedures as are prescribed thereunder, excluding the condition that such goods are not manufactured locally; or 

(b)  against statutory rate of customs duty of 5%.

2. Supply of plant, machinery and equipment, either imported or locally manufactured.

Respective headings

-Nil-

 

3. Supply of cotton, not carded or combed (ginned cotton)

52.01

-Nil-

 

4. Supply of oil cake and other solid residues, whether or not ground or in the form of pellets.

2306.1000

 

-Nil-

5.

Hides and skins

 

41.01, 41.02, 41.03 (excluding 4103.3000)

-Nil-

 

6. Raw Wool 5101.1900

-Nil-

7. Supply of Cotton Seed 1207.2000

-Nil-

8.
Import of cotton, not carded or combed (ginned cotton)

 

 52.01

-Nil-

 

9. Ginning Waste

Respective Headings

 - Nil-

10. Mono Ethylene Glycol    (MEG   2905.3100        

 - Nil-
 

11 Pure Teriphthalic Acid    (PTA)  2917.3610 - Nil-
12 Acrylonitrile 2926.1000 - Nil-
13 Polyester Chips (Yarn-Grade) 3907.6010

- Nil-

14 Synthetic Staple Fibers of Polyester 5503.2010

- Nil-

15 Polypropylene Staple Fibers 5503.4000

- Nil-

16 Viscose Rayon Staple Fibers 5504.1000

- Nil-

17  Artificial Staple Fibers 5504.9000

- Nil-

18 Nylon Staple Fibers  5506.1000

- Nil-

19 Polyester Staple Fibers,
Carded, combed or otherwise processed
For spinning		 5506.2000

- Nil-

20 Acrylic Staple Fibers 5506.3000

- Nil-

21 Synthetic Staple Fibers  5506.9000

- Nil-

 

Explanation: The expressions ‘plant’, ‘machinery’ and ‘equipment’ shall have the same meanings as are assigned to them in a notification issued under section 19 of the Customs Act, 1969.

 

[C. No. 1/33-STB/2004]

 

 

 

(Shahid Ahmad)

Additional Secretary

Amended By SRO 739(I)/2004
Amended By SRO 612(I)/2004
Amended By SRO 753(I)/2004
Amended By SRO 910(I)/2004
Amended By SRO 1003(I)/2004
Amended By SRO 363(I)/2005