The Sales Tax Act, 1990
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 namely: -
The
SIXTH SCHEDULE
[See section 13(1)]
Table-1
(Imports or Supplies)
Serial No |
Description |
Heading Nos. of the 145 First Schedule to the Customs Act, 1969 (IV of 1969) |
(1) |
(2) |
(3) |
1 |
Live Animals [and live poultry.] |
[0101.2100], [0101.3000], 0101.9000, [0102.2110], [0102.2120], [0102.2130], [0102.2190], [0102.3900], [0102.2910], [0102.2920], [0102.2930], [0102.2990, 0102.9000], 0104.1000, 0104.2000, 0105.1100, 0105.1200, [0105.9400], 0105.9900, 0106.1100, 0106.1200, 0106.1900,0106.2000, 0106.3110, |
2. |
Meat of bovine animals, sheep and goat, excluding poultry and offal, whether or not fresh, frozen or otherwise, preserved [or packed] |
02.01, 02.02 and 02.04. |
3. |
Fish and crustaceans excluding live fish whether or not fresh, frozen or otherwise preserved [or packed] |
03.02, 03.03, 03.04,03.05 and 03.06 |
11 |
Eggs including eggs for hatching |
0407.1100, 0407.1900]and [0407.2100,0407.2900 |
13 |
Edible vegetables including roots and tubers, [except ware potato and onions], whether fresh, frozen or otherwise preserved (e.g. in cold storage) but excluding those bottled [or] canned
|
0701.1000, ,0702.0000, ,0703.2000, 703.9000, 0704.1000, 0704.2000, 0704.9000, 0705.1100, 0705.1900, 0705.2100, 0705.2900, 0706.1000, 0706.9000, 707.0000, 0708.1000, 0708.2000, 0708.9000, 0709.1000, 0709.2000, 0709.3000, 0709.4000, 0709.5100, [0709.5910, 0709.5990], 0709.6000, 0709.7000, 0709.9000, 0710.1000, 0710.2100, 0710.2200, 0710.2900, 0710.3000, 0710.4000, 0710.8000, 0710.9000, 0712.2000, 0712.3100, 0712.3200, 0712.3300, 0712.3900 and 0712.9000 |
. . . |
. . . . |
. . . . |
19 |
cereals and products of milling industry |
1001.1000, 1001.9000, 1002.0000, 1003.0000, 1004.0000, 1005.1000, 1005.9000, 1006.1090, 1006.2000, 1006.3010, 1006.3090, 1006.4000, 1007.0000, 1008.1000, 1008.2000, 1008.3000, 1008.9000, 1101.0010, 1101.0020, 1102.2000, 1102.9000, 1103.1100, 1103.1300, 1103.1900, 1104.2200, 1104.2300, 1104.2900 and 1104.3000 |
23. |
Sugar cane |
1212.9300 |
Sources:
- Above mentioned S. No’s., Table-1, The SIXTH SCHEDULE of the Sales Tax Act 1990, amended up to 30th June 2021
- https://download1.fbr.gov.pk/Docs/2021841585948283SalesTaxAct,1990updatedupto30.06.2021.pdf