The
SIXTH SCHEDULE
[See section 13(1)]
TABLE-3
The plant, machinery, equipment and apparatus, including capital goods, specified in column (2) of the Annexure below, falling under the HS Codes specified in column (3) of that Annexure, shall be exempt from the whole of Sales tax, subject to the following conditions, besides the conditions specified in column (4) of the Annexure, namely:-
ANNEXURE
|
S. No |
Description |
PCT heading |
Conditions |
|
(1) |
(2) |
(3) |
(4) |
|
12. |
Machinery, equipment and other project related items including capital goods, for setting up of hotels, power generation plants, water treatment plants and other infrastructure related projects located in an area of 30 km around the zero point in Gwadar. |
Respective Headings |
1. The Division dealing with the subject matter of Industries shall certify in the prescribed manner and format as per Annex-B that the imported goods are bonafide project requirement. The authorized officer of the Ministry shall furnish all relevant information online to Pakistan Customs Computerized System against a specific user ID and password obtained under section 155D of the Customs Act, 1969.
2. The goods shall not be sold or otherwise disposed of without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import. |
Sources:
The Sales Tax Act, 1990, Sixth Schedule, Table-3, Annexure, S. No 12
https://download1.fbr.gov.pk/Docs/2021841585948283SalesTaxAct,1990updatedupto30.06.2021.pdf