Incentive Data

Sales Tax exemption on import of goods, plant & machinery, and equipment within zones.

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 [Federal Government], be exempt from tax under this Act





Heading Nos. of the 145 First Schedule to the Customs Act, 1969 (IV of 1969)





Import of plant, machinery, equipment and raw materials for consumption of these items within Special Technology Zone by the Special Technology Zone Authority, zone developers and zone enterprises

Respective headings


S. No. 161, Table -1(Import or Supplies), Sixth Schedule, under section 13(1) of the Sales Tax Act 1990,1990updatedupto30.06.2021.pdf