Incentive Data

Pharma raw materials exempt from sales tax.

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


[See section 13(1)]



(Imports or Supplies)


Serial No


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





Raw materials for the basic manufacture of pharmaceutical active ingredients and for manufacture of pharmaceutical products, provided that in case of import, only such raw materials shall be entitled to exemption which are liable to customs duty not exceeding [eleven] per cent ad valorem, either under the First Schedule [or Fifth Schedule] to the Customs Act, 1969 (IV of 1969) or under a notification issued under section 19 thereof.

Respective headings.



S. No. 105. Table -1, the Sixth Schedule, of the Sales Tax Act 1990,1990updatedupto30.06.2021.pdf