Incentive Data

Sales tax exemption for import/supplies of livestock, meat etc.

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