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2005sro621.htm

GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS

STATISTICS & REVENUE

(REVENUE DIVISION)

*******

                                                                                                           

                                                                                    Islamabad, the 17th   June, 2005

 

 

NOTIFICATION

(SALES TAX)

 

 

S.R.O. 621(I)/2005. –– In exercise of the powers conferred by clause (c) of section 4 of the Sales Tax Act, 1990, and in supersession of the Notification No. S.R.O. 535(I)/2005, dated the 6th June, 2005 and Notification No. S.R.O. 536(I)/2005, dated the 6th June, 2005, the Federal Government is pleased to notify the goods specified in column (2) of the Table below, falling under the PCT Heading No. mentioned in column (3) of the said Table, to be the goods on which sales tax shall be charged at the rate of zero per cent on the supply and import thereof, namely:-

TABLE

 

Sr.No.

 

Description of goods

PCT Heading No.

(1)

 

(2)

(3)

 

 

 

 

1

 

Leather and articles thereof

41.01 to 41.15, 64.03, 64.04 and other respective headings

 

2

 

Textile and articles thereof

Chapter 50 to Chapter 63 of PCT and other respective headings

 

3

 

Carpets

57.01 to 57.05

 

4

 

Sports goods

9504.2000, 95.06 and other respective headings

 

5

 

Surgical goods

Respective headings

 

6

 

Maize (corn) starch

1108.1200

 

7

 

Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds

1302.3200

 

8

 

 

Rattans

 

1401.2000

 

9

 

Emery Powder/grains

2513.2010

 

10

 

Magnesium oxide

2519.9010

11

 

Coning oil

2710.1991

12

 

Spin Finish Oil

2710.1998

13

 

Silicon dioxide

2811.2200

14

 

Sodium Hydroxide (Caustic Soda), solid

2815.1100

15

 

Sodium Hydroxide (Caustic Soda), in aqueous solution

2815.1200

16

 

Titanium dioxide

2823.0020

17

 

Antimony oxide

2825.8000

18

 

Sodium bromate

2829.9000

19

 

Sodium sulphide

2830.1000

20

 

Sodium hydrogen sulphide

2830.9010

21

 

Sodium dithionite

2831.1010

22

 

Sodium sulphite

2832.1000

23

 

Sodium hydrosulphite

2832.2020

24

 

Disodium sulphate

2833.1100

25

 

Phosphinates (hypophosphites) and phosphonates( phosphites)

2835.1000

26

 

Disodium carbonate( soda ash)

2836.2000

27

 

Sodium hyderogen carbonate(Sodium bicarbonate)

2836.3000

28

 

Hydrogen per oxide

2847.0000

29

 

p-Xylene

2902.4300

30

 

Methylene chloride

2903.1200

31

 

Trichloroethylene

2903.2200

32

 

Ethylene Glycol (MEG)

2905.3100

33

 

4-chloro 3-methyl phenol and chloro hydro quinone

2908.1010

34

 

Di-ethylene glycol

2909.4100

35

 

Ethyl glycol

2909.4400

36

 

Tri-ethylene Glycol

2909.4990

37

 

Glutar aldehyde

2912.1900

38

 

Methyl ethyl ketone

2914.1200

39

 

Formic acid

2915.1100

40

 

Sodium formate

2915.1210

41

 

Acetic acid

2915.2100

42

 

Sodium acetate

2915.2200

43

 

Cobalt acetate

2915.2300

44

 

Acrylic acid and its salts

2916.1100

45

 

Esters of Methacrylic acid

2916.1400

46

 

Oxalic acid

2917.1110

47

 

Adipic acid, its salts and esters

2917.1200

48

 

Maleic Acid

2917.1900

49

 

Pure terephthalic acid (PTA)

2917.3610

50

 

Tartaric acid

2918.1200

51

 

Citric acid

2918.1400

52

 

Gluconic acid and its salts

2918.1600

53

 

Glycolic acid and their esters

2918.1900

54

 

Other phosphoric esters and their salts

2919.0090

55

 

Dyes intermediates

2921.0000

 

 

2922.0000

 

 

2923.0000

 

 

2924.0000

 

 

2927.0000

 

 

2933.0000

 

 

2934.0000

 

56

 

Antioxident

2921.4500

57

 

DMF (Dimethyl Formamide)

2924.1990

58

 

Acrylonitrile

2926.1000

59

 

Other organic derivatives of hydrazine or of hydroxylamine

2928.0090

60

 

Tanning extracts of vegetable origin; tannins and their salts, ethers, esters & other derivatives

3201.1000

3201.2000

3201.9020

3201.9090

 

61

 

Synthetic organic tanning substances, inorganic tanning substances, tanning perpetrations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning

 

3202.1000

3202.9010

3202.9090

62

 

Disperse dyes and preparations based thereon

3204.1100

63

 

Acid dyes & preparation based thereon

3204.1200

64

 

Basic dyes and preparations based thereon

3204.1300

65

 

Direct dyes and perpetrations based thereon

3204.1400

66

 

Indigo Blue

3204.1510

67

 

Vat dyes and preparations bases thereon

3204.1590

 

68

 

Reactive dyes and perpetrations based thereon

3204.1600

69

 

Pigments and perpetrations based thereon

3204.1700

70

 

Dyes, sulphur

3204.1910

71

 

Dyes, synthetic

3204.1990

72

 

Synthetic organic products of a kind used as fluorescent brightening agents

3204.2000

73

 

other synthetic organic colouring matter

3204.9000

74

 

Pigments and preparations based on titanium dioxide

3206.1900

75

 

Other colouring matter and other preparations

3206.4900

76

 

Granules, flakes, powder of glass (others)

3207.4090

77

 

Lacquer / Hardener/ Resin

3208.9090

78

 

Prepared water pigments of a kind used for finishing leather

3210.0020

79

 

Ink for inkjet engraver

3215.1110

80

 

Anionic surface active agents

3402.1110

81

 

Anionic surface active agents

3402.1190

82

 

Cationic surface active agents

3402.1200

83

 

Non-ionic surface active agents

3402.1300

 

84

 

Surface active preparations (including auxiliary washing preparations) and cleaning preparations

3402.9000

85

 

Preparations for the treatment of textile material, leather, fur skins or other material

3403.1100

 

3403.1990

 

3403.9110

 

3403.9190

 

86

 

Spin Finish Oil

3403.9920

87

 

Artificial waxes and prepared waxes

3404.9010

88

 

Other artificial waxes

3404.9090

89

 

Electro polishing chemicals

3405.9000

90

 

Other glues (printing gum)

3505.2090

91

 

Shoe adhesives

3506.9110

92

 

Hot melt adhesive

3506.9990

93

 

Enzymes

3507.9000

94

 

Photographic film, with silver halide emulsion (for textile use)

3702.3900

95

 

Sensitizing emulsions (for textile use)

3707.1000

96

 

Lignin sulphonates

3804.0000

97

 

Gum rosin

3806.1010

98

 

Fungicides for leather industry

3808.2000

99

 

Preparation of a kind used in textile or like industry

3809.9100

100

 

Preparation of a kind used in leather or like industries

3809.9300

101

   102

 

Compound plasticizers for rubber or plastics

Antimony triacetate

3812.2000

3815.1910

103

 

Palladium catalyst

3815.9000

104

 

Electrolyte salt

3824.9060

105

 

Prepared binders for foundry moulds including Peroxide stabilizer & Nickel salt

 

3824.9099

   106

 

Polymers of vinyl acetate (in aqueous dispersion)

3905.1200

 

107

 

 

Vinyl acetate copolymers: in aqueous dispersion

 

3905.2100

108

 

Polymers of vinyl alcohol

3905.3000

109

 

Other vinyl polymers

3905.9990

110

 

Other acrylic polymers

3906.9000

111

 

Acrylic polymers in primary forms

3906.9090

112

 

Polyethylene terephthalate-Yarn grade, and its waste

3907.6010

113

 

Nylon Chips (PA6)

3908.9000

114

 

Polyurethanes

3909.5000

115

 

Silicones in primary form

3910.0000

116

 

Cellulose nitrates nonplasticised

3912.2010

117

 

Other cellulose nitrates

3912.2090

118

 

Carboxymethyl cellulose and its salts

3912.3100

119

 

Alginic acids, its salts and esters

3913.1000

120

 

Nylon Tubes

3917.3900

121

 

Artificial leather

3921.1300

122

 

Synthetic leather grip

3926.9099

123

 

Natural rubber latex

4001.1000

124

 

Technical specialized natural rubber

4001.2200

125

 

Rubber latex

4002.1100

126

 

Synthetic rubber SBR 1502 latex

4002.1900

127

 

Butadiene rubber

4002.2000

128

 

Thermo-Plastic Rubber (T.P.R.)

4002.9900

129

 

Vulcanized rubber thread and cord

4007.0010

130

 

Leather shearing-Finish leather with wool

4302.1300

131

 

Articles of apparel and clothing accessories of fur skin

4303.9000

132

 

Artificial fur and articles thereof

4304.0000

133

 

English willow cleft (wood)

4404.1010

134

 

Cork Granules

4501.9000

135

 

Cork sheet

4504.1010

136

 

Satin Finishing Wheels

6804.2100

137

 

Carbon Fiber

6815.1000

138

 

Glass fiber sleeves

7019.3200

139

   140

 

Shoe tacks

Forging of surgical & dental instruments

7317.0020

7326.1920

141

 

Nickel Anode (others)

7502.1000

142

 

Nickel rotary printing screens

7508.9010

143

144

 

 

145

 

Hooks for footwear

Eyes & eyelets for footwear

 

Tubular or bifurcated rivets

8308.1010

8308.1020

 

8308.2000

146

 

Strings

8308.9090

147

 

Bladders & covers of inflatable balls

9506.9910

148

 

Press-fasteners, snap fasteners and press studs

9606.1000

149

 

Buttons of plastics not covered with textile material

9606.2100

150

 

Buttons of base metal not covered with textile material

9606.2200

151

 

Studs

9606.2910

152

 

Slide fasteners fitted with chain scoops of base metal

9607.1100

9607.1900

2.           This notification shall be effective from the 6th June, 2005.

[C.No.1 (10) STT/2005]

 

 

                        (Shahid Ahmad)

                                                                                                         Additional Secretary

 

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