Incentive Data

Waiver of Sales Tax at import stage for Heavy Electric Vehicles.

13. Exemption: (1) Notwithstanding the provisions of section 3, supply of goods or import of goods specified in the Sixth Schedule shall, subject to such conditions as may be specified by the 434 Federal Government], be exempt from tax under this Act

 

S. No.

Description

Heading Nos. of the

First Schedule to the

Customs Act, 1969 (IV

of 1969)

(1)

(2)

(3)

156.

Import of CKD kits by local

manufacturers of following

Electric Vehicles:–

 

(i) Road Tractors for semitrailers

(Electric Prime Movers)

8701.2060

(ii) Electric Buses

8702.4090

(iii) Three-Wheeler Electric

Rickshaw

8703.8030

 

(iv) Three-Wheeler Electric Loader 

8704.9030

(v) Electric Trucks 

8704.9059

(vi) Electric Motorcycle 

8711.6090]

Source:

S. No. 156 of Sixth Schedule of Table-1 (Imports or Supplies) The Sales Tax Act, 1990

https://download1.fbr.gov.pk/Docs/2020812168165722SalesTaxAct,1990updatedupto(30.06.2020)--.pdf