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    Sales Tax Act, 1990

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    Talib Hussain
    The document summarizes exemptions from sales tax under the Sales Tax Act of 1990 in Pakistan. It lists several goods that are exempt from sales tax, including live plants, pulses, and various cereals and products of milling industries, with some exceptions. The exemptions are provided in the Sixth Schedule of the Act and include items imported or supplied within the country.

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    Sales Tax Act, 1990

    Uploaded by

    Talib Hussain
    78 views1 page
    The document summarizes exemptions from sales tax under the Sales Tax Act of 1990 in Pakistan. It lists several goods that are exempt from sales tax, including live plants, pulses, and various cereals and products of milling industries, with some exceptions. The exemptions are provided in the Sixth Schedule of the Act and include items imported or supplied within the country.

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    Sales Tax Act

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    The document summarizes exemptions from sales tax under the Sales Tax Act of 1990 in Pakistan. It lists several goods that are exempt from sales tax, including live plants, pulses, and various cereals and products of milling industries, with some exceptions. The exemptions are provided in the Sixth Schedule of the Act and include items imported or supplied within the country.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    78 views1 page

    Sales Tax Act, 1990

    Uploaded by

    Talib Hussain
    The document summarizes exemptions from sales tax under the Sales Tax Act of 1990 in Pakistan. It lists several goods that are exempt from sales tax, including live plants, pulses, and various cereals and products of milling industries, with some exceptions. The exemptions are provided in the Sixth Schedule of the Act and include items imported or supplied within the country.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 1

    The

    Sales Tax Act, 1990


    (Act No. III of 1951 as Amended by Act
    VII of 1990)
    As amended up to 30th June, 2020

    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 4[Federal
    Government], be exempt from tax under this Act 5[.]

    The
    SIXTH SCHEDULE
    [See section 13(1)]
    Table-1
    (Imports or Supplies)

    Serial No Description Heading Nos. of the First


    Schedule to the Customs Act,
    1969 (IV of 1969)
    12. Live plants including bulbs, 1[roots and the 0601.1010, 0601.1090,
    like.] 0601.2000, 0602.1000
    14. Pulses. 0713.1000, 1[0713.2010,
    0713.2020, 0713.2090],
    0713.3100, 0713.3200,
    0713.3300, 0713.3910,
    0713.3920, 0713.3990,
    0713.4010, 0713.4020,
    0713.5000, 0713.9010, 0713.9020
    and 0713.9090
    19. Cereals and products of milling industry 1001.1000, 1001.9000,
    4[excluding the products of milling industry, 1002.0000, 1003.0000,
    other than wheat and meslin flour, as sold in 1004.0000, 1005.1000,
    retail packing bearing brand name or a 1005.9000,5[6[***] 1006.1090],
    trademark]. 1006.2000, 1006.3010,
    1006.3090, 1006.4000,
    1007.0000, 1008.1000,
    1008.2000, 1008.3000,
    1008.9000, 1101.0010,
    1101.0020, 7[ ], 1102.2000, 8[..],
    1102.9000, 1103.1100,
    1103.1300, 1103.1900,
    9[1104.2200, 1104.2300,
    1104.2900 and 1104.3000]

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