Incentive Data

No Sales Tax on supplies of raw material for Zone Enterprises for export

Notwithstanding the provisions of section 3 [except those of sub-section (1A)], the following goods shall be charged to tax at the rate of zero per cent: (a) goods exported, or the goods specified in the Fifth Schedule;] read with Fifth Schedule of the Sales Tax Act 1990; (as below)

Sr. No. Description
(1) (2)
13. Supplies of raw materials, components and goods for further manufacture of goods in the Gwadar Free Zone and export thereof, provided that in case of supply to tariff area of Pakistan, tax shall be charged on the value assessed on the Goods Declaration for import

Source*: (Section 4 of the Sales Tax Act 1990 read with Fifth Schedule of the Sales Tax Act 1990).