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
Serial No |
Description |
Heading Nos. of the 145 First Schedule to the Customs Act, 1969 (IV of 1969) |
(1) |
(2) |
(3) |
161. |
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 |
Sources:
S. No. 161, Table -1(Import or Supplies), Sixth Schedule, under section 13(1) of the Sales Tax Act 1990
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