Incentive Data

Exemption of Sales tax on Import of machinery & equipment.


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)





Plant and machinery excluding consumer durable goods and office equipment as imported by greenfield industries, intending to manufacture taxable goods, during their construction and installation period subject to conditions noted below and issuance of exemption certificate by the Commissioner Inland Revenue having jurisdiction: -




(a) the importer is registered under the Act on or after the

first day of July, 2019; and


(b) the industry is not established by splitting up or reconstruction or reconstitution of an undertaking already in existence or by transfer of machinery or plant from another industrial undertaking in Pakistan

Chapters 84 and 85



S. No. 150, of Table-1, Sixth Schedule of the Sales Tax Act 1990,1990updatedupto30.06.2021.pdf