GOVERNMENT OF PAKISTAN

REVENUE DIVISION

CENTRAL BOARD OF REVENUE

(SALES TAX WING)

***

Islamabad, the 12^th June, 2004.

NOTIFICATION

(SALES TAX)

S.R.O. 500(I)/2004.- In exercise of the powers conferred by clause (c) of section 4 of the Sales Tax Act, 1990, the Federal Government is pleased to specify the goods in column (2) of the Table below, falling under the heading and sub heading of the First Schedule to the Customs Act, 1969 (IV of 1969) specified in column (3) of the Table and subject to the conditions specified in column (4) thereof, as the goods on which sales tax shall be charged at a rate of zero percent, namely:—-

TABLE

S. No.	Description of goods	Heading or sub-heading Nos.	Condition of import or supply
(1)	(2)	(3)	(4)
1.	Imported plant, machinery and equipment.	Respective headings	If imported,— (a) under a customs concessionary notification, subject to the same conditions, restrictions and procedures as are prescribed thereunder, excluding the condition that such goods are not manufactured locally; or (b) against statutory rate of customs duty of 5%.
2.	Supply of plant, machinery and equipment, either imported or locally manufactured.	Respective headings	-Nil-
3.	Supply of cotton, not carded or combed (ginned cotton)	5201.0090	Subject to the procedure prescribed in chapter VII of the Sales Tax Special Procedures Rules, 2004.
4.	Supply of oil cake and other solid residues, whether or not ground or in the form of pellets.	2306.1000	-Nil-
5.	Hides and skins	41.01, 41.02, 41.03 (excluding 4103.3000)	-Nil-
6.	Raw Wool	5101.1900	-Nil-

Explanation: The expressions ‘plant’, ‘machinery’ and ‘equipment’ shall have the same meanings as are assigned to them in a notification issued under section 19 of the Customs Act, 1969.

[C. No. 1/33-STB/2004]

(Shahid Ahmad)

Additional Secretary

NOTIFICATION

TABLE

Supply of oil cake and other solid residues, whether or not ground or in the form of pellets.

Hides and skins

Raw Wool