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Sales Tax Act, 1990
Sixth Schedule - Exemptions

 

  • 1- Certain administrative changes made, poultry which was exempted in serial # 2 transferred in serial # 1 further more some HSC code has also been changed. 
  • 2 - Administrative changes.
  • 3 - Administrative changes along with the exemption on live fish is withdrawn from this serial.
  • 12 - Administrative changes.
  • 13 - Administrative changes.
  • 14 - Exemption on HSC code # 0810.3000 is withdrawn.
  • 19 - Cereals whether or not milled is replaced by “cereals and products of milling industry” along with the some changes in HSC code.
  • 20 - Exemption on HSC code # 1209.2600 is withdrawn.
  • 24 - Exemption given to the manufacturer and importer of edible oil and vegetable ghee including cooking oil on which federal excise duty is charged but the same exemption shall not be applicable for distributors, wholesalers and retailers.
  • 25 - Administrative changes.
  • 28 - Administrative changes.
  • 29A - Exemption allowed on Surgical tapes.
  • 29B - Exemption allowed on Ultrasound gel.
  • 29C - Exemption allowed on Glass bangles.
  • 30 - Administrative changes.
  • 31 - Administrative changes.
  • 35 - Administrative changes.
  • 36 - Administrative changes.
  • 37 - Administrative changes.
  • 38 - Exemption allowed on HSC code 7108.2090
  • 41 - Administrative changes.
  • 44 - Administrative changes.
  • 45 - Administrative changes moreover exemption withdrawn from imported Dextrose Saline infusion.
  • 46 - Exemption allowed to goods imported by UN agencies.
  • 60 - Proper HSC codes are allotted instead of word respective heading.
  • 69 - Administrative changes.
  • 70 - Proper HSC codes are allotted instead of word respective heading, exemption  allowed to crude vegetable oil obtained from cotton seeds also.
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 Definitions - Cottage Industry
2
 Input tax
3
 Output tax
4
 Tax Fraud
5
 Time of supply
6
 Zero rating
7
 Tax credit not allowed
8
 Joint and several liability of registered persons in supply chain where tax unpaid
9
 Adjustable input tax
10
 Refund of input tax
11
 Records
12
 Tax Invoices
13
 Retention of record and documents
14
 Directorate of Post Clearance Audit
15
 Power to arrest and prosecute
16
 Power to call for information
17
 Alternative dispute resolution
18
 Recovery of arrears of tax
19
 Computerized system
20
 Federal Board of Revenue
21
 SRO'S Summary
22
 Sixth Schedule - Exemptions
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