GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS

STATISTICS & REVENUE

(REVENUE DIVISION)

*******

                                                                                                           

                                                                                    Islamabad, the 6th June, 2005

 

 

NOTIFICATION

(SALES TAX)

 

 

S.R.O. 536(I)/2005. -- 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 mentioned in column (2) of the Tables I, II, III, IV and V, below, falling under the PCT Headings specified in column (3) of the said Tables, as the goods on which sales tax shall be charged at the rate of zero per cent on the supply and import thereof, namely:-

 

 

TABLE – I

(Textile)

 

S. No.

Description of goods

PCT Heading

(1)

(2)

(3)

 

 

 

1.               

p-Xylene

           2902.4300

2.               

Ethylene Glycol (MEG)

            2905.3100

3.               

---Pure terephthalic acid (PTA)

            2917.3610

4.               

AMPS

            2924.1100

5.               

Acrylonitrile

            2926.1000

6.               

Dyes (Maxilon)

            3204.1300

7.               

Indigo Blue

            3204.1510

8.               

Silastol                                                                 

           3809.9100

9.               

---Yarn grade

            3907.6010

10.           

Printed labels, of paper

            4821.1000

11.           

Yarn spun from silk waste, not put up for retail sale

            5005.0000

12.           

-Fabrics of noil silk

            5007.1000

13.           

-Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silk

            5007.2000

14.           

-Other fabrics

            5007.9000

15.           

-Containing 85% or more by weight of wool or of fine animal hair

            5109.1000

16.           

-Other

            5109.9000

17.           

--Of a weight not exceeding  300 g/m2

            5111.1100

18.           

--Other

            5111.1900

19.           

-Other, mixed mainly or solely with man-made filaments

            5111.2000

20.           

-Other, mixed mainly or solely with man-made staple fibre

            5111.3000

21.           

-Other

            5111.9000

22.           

--Of a weight not exceeding 200 g/m2

            5112.1100

23.           

--Other

            5112.1900

24.           

-Other, mixed mainly or solely with man-made filaments

            5112.2000

25.           

-Other, mixed mainly or solely with man-made staple fibres

            5112.3000

26.           

-Other

            5112.9000

27.           

Woven fabrics of coarse animal hair  or of horse hair.

            5113.0000

28.           

--Plain weave

            5210.1100

29.           

--3-thread or 4-thread twill,including cross twill

            5210.1200

30.           

--Other fabrics

            5210.1900

31.           

--Plain weave

            5210.2100

32.           

--3-thread or 4-thread twill, including cross twill

            5210.2200

33.           

--Other fabrics

            5210.2900

34.           

--Plain weave

            5210.3100

35.           

--3-thread or 4-thread twill, including cross twill

            5210.3200

36.           

--Other fabrics

            5210.3900

37.           

--Plain weave

            5210.4100

38.           

--3-thread or 4-thread twill, including cross twill

            5210.4200

39.           

--Other fabrics

            5210.4900

40.           

--Plain weave

            5210.5100

41.           

--3-thread or 4-thread twill, including cross twill

            5210.5200

42.           

--Other fabrics

            5210.5900

43.           

--Plain weave

            5211.1100

44.           

--3-thread or 4-thread twill, including cross twill

            5211.1200

45.           

-Other fabrics

            5211.1900

46.           

--Plain weave

            5211.2100

47.           

--3-thread or 4-thread twill, including cross twill

            5211.2200

48.           

--Other fabrics

            5211.2900

49.           

 --Plain weave

            5211.3100

50.           

--3-thread or 4-thread twill, including cross twill

            5211.3200

51.           

--Other fabrics

            5211.3900

52.           

--Plain weave

            5211.4100

53.           

--Denim

            5211.4200

54.           

--Other fabrics of 3-thread or 4-thread twill, including cross twill

            5211.4300

55.           

--Other fabrics

            5211.4900

56.           

--Plain weave

            5211.5100

57.           

--3-thread or 4-thread twill, including cross twill

            5211.5200

58.           

--Other fabrics

            5211.5900

59.           

Woven fabrics of other vegetable textile fibers; woven fabrics of paper yarn.

            5311.0000

60.           

-Of synthetic filaments

            5401.1000

61.           

---Of viscose rayon

            5401.2010

62.           

---Other

            5401.2090

63.           

-High tenacity yarn of nylon or other polyamides

            5402.1000

64.           

-High tenacity yarn of polyesters

            5402.2000

65.           

--Of nylon or other polyamides, measuring per single yarn not more than 50 tex

            5402.3100

66.           

--Of nylon or other polyamides, measuring per single yarn more than 50 tex

            5402.3200

67.           

--Of polyesters

            5402.3300

68.           

--Other

            5402.3900

69.           

--Of nylon or other polyamides

            5402.4100

70.           

--Of polyesters, partially oriented

            5402.4200

71.           

--Of polyesters, other

            5402.4300

72.           

Elastomeric yarn mainly composed of poly urethane

            5402.4910

73.           

---Other

            5402.4990

74.           

--Of nylon or other polyamides

            5402.5100

75.           

--Of polyesters

            5402.5200

76.           

--Other

            5402.5900

77.           

--Of nylon or other polyamides

            5402.6100

78.           

--Of polyesters

            5402.6200

79.           

--Other

            5402.6900

80.           

-High tenacity yarn of viscose rayon

            5403.1000

81.           

-Textured yarn

            5403.2000

82.           

--Of viscose yarn, untwisted or with a twist not exceeding 120 turns per metre

            5403.3100

83.           

--Of viscose rayon, with a twist exceeding 120 turns per metre

            5403.3200

84.           

--Of cellulose acetate

            5403.3300

85.           

---Other

            5403.3990

86.           

--Of viscose rayon

            5403.4100

87.           

--Of cellulose acetate

            5403.4200

88.           

--Other

            5403.4900

89.           

-Monofilament

            5404.1000

90.           

-Other

            5404.9000

91.           

Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm.

            5405.0000

92.           

-Synthetic filament yarn

            5406.1000

93.           

-Artificial filament yarn

            5406.2000

94.           

-Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters

            5407.1000

95.           

-Woven fabrics obtained from strip and the like

            5407.2000

96.           

-Fabrics specified in Note 9 to Section XI

            5407.3000

97.           

--Unbleached or bleached

            5407.4100

98.           

--Dyed

            5407.4200

99.           

--Of yarns of different colours

            5407.4300

100.        

--Printed

            5407.4400

101.        

--Unbleached or bleached

            5407.5100

102.        

--Dyed

            5407.5200

103.        

--Of yarns of different colours

            5407.5300

104.        

--Printed

            5407.5400

105.        

--Containing 85% or more by weight of non-textured polyester filaments

            5407.6100

106.        

--Other

            5407.6900

107.        

--Unbleached or bleached

            5407.7100

108.        

--Dyed

            5407.7200

109.        

--Of yarns of different colours

            5407.7300

110.        

--Printed

            5407.7400

111.        

--Unbleached or bleached

            5407.8100

112.        

--Dyed

            5407.8200

113.        

--Of yarns of different colours

            5407.8300

114.        

--Printed

            5407.8400

115.        

--Unbleached or bleached

            5407.9100

116.        

--Dyed

            5407.9200

117.        

--Of yarns of different colours

            5407.9300

118.        

--Printed

            5407.9400

119.        

-Woven fabrics obtained from high tenacity yarn of viscose rayon

            5408.1000

120.        

--Unbleached or bleached

            5408.2100

121.        

--Dyed

 

            5408.2200

122.        

--Of yarns of different colours

            5408.2300

123.        

--Printed

            5408.2400

124.        

--Unbleached or bleached

            5408.3100

125.        

--Dyed

            5408.3200

126.        

--Of yarns of different colours

            5408.3300

127.        

--Printed

            5408.3400

128.        

-Of polyesters

            5501.2000

129.        

-Acrylic or modacrylic

            5501.3000

130.        

-Other

            5501.9000

131.        

---Of viscose rayon

            5502.0010

132.        

---Other

            5502.0090

133.        

---Of polyesters not exceeding 2.22 decitex

            5503.2010

134.        

---Other

            5503.2090

135.        

-Acrylic or modacrylic

            5503.3000

136.        

-Of polypropylene

            5503.4000

137.        

-Other

            5503.9000

138.        

-Of viscose rayon

            5504.1000

139.        

-Other

            5504.9000

140.        

-Of synthetic fibres

            5505.1000

141.        

-Of synthetic fibres

            5505.1000

142.        

-Of artificial fibres

            5505.2000

143.        

-Of artificial fibres

            5505.2000

144.        

-Of nylon or other polyamides

            5506.1000

145.        

-Of polyesters

            5506.2000

146.        

-Acrylic or modacrylic

            5506.3000

147.        

-Other

            5506.9000

148.        

Artificial staple fibres, carded, combed or otherwise processed for spinning.

            5507.0000

149.        

--Single yarn

            5509.1100

150.        

--Multiple (folded) or cabled yarn

            5509.1200

151.        

--Single yarn

            5509.2100

152.        

--Multiple (folded) or cabled yarn

            5509.2200

153.        

--Single yarn

            5509.3100

154.        

--Multiple (folded) or cabled yarn

            5509.3200

155.        

--Single yarn

            5509.4100

156.        

--Multiple (folded) or cabled yarn

            5509.4200

157.        

--Mixed mainly  or solely with artificial staple fibres

            5509.5100

158.        

--Mixed mainly  or solely with wool or fine animal hair

            5509.5200

159.        

--Mixed mainly or solely with cotton

            5509.5300

160.        

--Other

            5509.5900

161.        

--Mixed mainly or solely with wool or fine animal hair

            5509.6100

162.        

--Mixed mainly or solely with cotton

            5509.6200

163.        

--Other

            5509.6900

164.        

--Mixed mainly or solely with wool or fine animal hair

            5509.9100

165.        

--Mixed mainly or solely with cotton

            5509.9200

166.        

--Other

            5509.9900

167.        

--Single yarn

            5510.1100

168.        

--Multiple (folded) or cabled yarn    

            5510.1200

169.        

-Other yarn, mixed mainly or solely with wool or fine animal hair

            5510.2000

170.        

-Other yarn, mixed mainly or solely with cotton

            5510.3000

171.        

-Other yarn

            5510.9000

172.        

-Of synthetic staple fibres, containing 85% or more by weight of such fibres

            5511.1000

173.        

-Of synthetic staple fibres, containing less than 85% by weight of such fibres

            5511.2000

174.        

-Of artificial staple fibres

            5511.3000

175.        

--Unbleached or bleached

            5512.1100

176.        

--Other

            5512.1900

177.        

--Unbleached or bleached

            5512.2100

178.        

--Other

            5512.2900

179.        

--Unbleached or bleached

            5512.9100

180.        

---Shirtings

            5512.9910

181.        

---Other

            5512.9990

182.        

--Of polyester staple fibres, plain weave

            5513.1100

183.        

--3-thread or 4-thread twill, including cross twill, of polyester staple fibres

            5513.1200

184.        

--Other woven fabrics of polyester staple fibres

            5513.1300

185.        

--Other woven fabrics

            5513.1900

186.        

--Of polyester staple fibres, plain weave

            5513.2100

187.        

--3-thread or 4-thread twill, including cross twill, of polyester staple fibres

            5513.2200

188.        

--Other woven fabrics of polyester staple fibres

            5513.2300

189.        

--Other woven fabrics

            5513.2900

190.        

--Of polyester staple fibres, plain weave  

            5513.3100

191.        

--3-thread or 4-thread twill, including cross twill, of polyester staple fibres

            5513.3200

192.        

--Other woven fabrics of polyester staple fibres

            5513.3300

193.        

--Other woven fabrics

            5513.3900

194.        

--Of polyester staple fibres, plain weave

            5513.4100

195.        

--3-thread or 4-thread twill, including cross twill, of polyester staple fibres

            5513.4200

196.        

--Other woven fabrics of polyester staple fibres

            5513.4300

197.        

--Other woven fabrics

            5513.4900

198.        

--Of polyester staple fibres, plain weave

            5514.1100

199.        

--3-thread or 4-thread twill,including cross twill, of polyester staple fibres

            5514.1200

200.        

--Other woven fabrics of polyester staple fibres

            5514.1300

201.        

--Other woven fabrics

            5514.1900

202.        

--Of polyester staple fibres, plain weave

            5514.2100

203.        

--3-thread or 4-thread twill, including cross twill, of polyester staple fibres

            5514.2200

204.        

--Other woven fabrics of polyester staple fibres

            5514.2300

205.        

--Other woven fabrics

            5514.2900

206.        

--Of polyester staple fibres, plain weave

            5514.3100

207.        

--3-thread or 4-thread twill, including cross twill, of polyester staple fibres

            5514.3200

208.        

--Other woven fabrics of polyester fibres

            5514.3300

209.        

--Other woven fabrics

            5514.3900

210.        

--Of polyester staple fibres, plain weave

            5514.4100

211.        

--3-thread or 4-thread twill, including cross twill, of polyester staple fibres

            5514.4200

212.        

--Other woven fabrics of polyester staple fibres

            5514.4300

213.        

--Other woven fabrics

            5514.4900

214.        

---Shirtings

            5515.1110

215.        

---Other

            5515.1190

216.        

--Mixed mainly or solely with man-made filaments

            5515.1200

217.        

--Mixed mainly or solely with wool or fine animal hair

            5515.1300

218.        

--Other

            5515.1900

219.        

--Mixed mainly or solely with man-made filaments

            5515.2100

220.        

--Mixed mainly or solely with wool or fine animal hair

            5515.2200

221.        

--Other

            5515.2900

222.        

--Mixed mainly or solely with  man-made filaments

            5515.9100

223.        

--Mixed mainly or solely with wool or fine animal hair

            5515.9200

224.        

--Other

            5515.9900

225.        

--Unbleached or bleached

            5516.1100

226.        

--Dyed

            5516.1200

227.        

--Of yarns of different colours

            5516.1300

228.        

--Printed

            5516.1400

229.        

--Unbleached or bleached

            5516.2100

230.        

--Dyed

            5516.2200

231.        

--Of yarns of different colours

            5516.2300

232.        

--Printed

            5516.2400

233.        

--Unbleached or bleached

            5516.3100

234.        

--Dyed

            5516.3200

235.        

--Of yarns of different colours

            5516.3300

236.        

--Printed

            5516.3400

237.        

--Unbleached or bleached

            5516.4100

238.        

--Dyed

            5516.4200

239.        

--Of yarns of different colours

            5516.4300

240.        

--Printed

            5516.4400

241.        

--Unbleached or bleached

            5516.9100

242.        

--Dyed

            5516.9200

243.        

--Of yarns of different colours

            5516.9300

244.        

--Printed

            5516.9400

245.        

Fabrics consisting of wrap without weft assembled by means of an adhesive

            5806.4000

 

TABLE – II

(Leather)

 

S. No.

Description of goods

PCT Heading

(1)

(2)

(3)

 

 

 

1.               

Zinc Oxide

2817.0000

2.               

TITANIUM DIOXIDE

2823.0000

3.               

Sodium Sulphide

2830.1000

4.               

SODIUM HEXAMETA PHOSPHATE

2835.3900

5.               

Sodium Bicarbonate

2836.3000

6.               

METHYLENE CHLORIDE

2903.1200

7.               

ETHYL GLYCOL

2909.4400

8.               

Methyl Ethyl Etone

2914.1200

9.               

Formic Acid

2915.1100

10.           

Sodium Formate

2915.1210

11.           

SODIUM ACETATE

2915.2200

12.           

Esters of Methacrylic acid

2916.1400

13.           

Malic Acid

2916.1900

14.           

AZDN (2-AZOBIS Isobutryonitrile 99% Min)

2916.1900

15.           

OXALIC Acid

2917.1110

16.           

ANTIOXIDENT (Santol)

2921.4500

17.           

DMF (Dimethy Formamide)

2924.1990

18.           

ACCELERATOR-DM/ MBT/DPG

2934.2000

19.           

Wattle extract

3201.2000

20.           

ORPON BRS

3201.9090

21.           

Novaltan AL/Tanigna Pak/QF/AN /DLE / RF

3202.1000

22.           

Relegan RE/Tanigan QF/AN/Pak/AL /Basyntan/Mimos (Synthetic tanning substances)

3202.1000

23.           

Chromosal BF/Lutensol AP 9 /ChromitonFM

3202.9010

24.           

LUTENSOL AP-9 / Chromiton FM

3202.9010

25.           

ORPON ORP BATE Derma Dark Black / Luguanil Black / Nappaderm

3202.9090

26.           

Acid Dyes

3204.1200

27.           

Basic Dyes

3204.1300

28.           

Masterbatch colour

3206.1900

29.           

PIGMENTS

3206.4900

30.           

Gelon PK

3402.1300

31.           

GELONG PK / Merlophen - 89 / 86

3402.1300

32.           

LIPODERM LIQ LIQUOR

3403.9110

33.           

Lipoderm Liquor SLW/Ossipol LN/Fosfol 50

3403.9110

34.           

Optimalin UPN

3403.9110

35.           

NABAKAM (Silicon Spray)

3403.9190

36.           

MOULD RELEASING AGENT

3403.9910

37.           

Spin Finish Oil

3403.9990

38.           

Adhesive-Bonding AgentSK2000

3506.9110

39.           

HOT MELT ADHESIVE

3506.9900

40.           

KECHDUR 852 ADHESIVE

3506.9990

41.           

Toner

3707.9000

42.           

Rosin Pale (Gum Rosin)

3806.1010

43.           

Preventol WB

3808.2000

44.           

BUSAN 30 / 1336 / 886 / 888

3808.2000

45.           

Lustral U-T/Luron Luster-E/Binder EG / Prefondal / Alpa T

 

3809.9300

46.           

PAST TOP / WD-527

3809.9300

47.           

ACCELERATOR / MBTS/ TMDT

3812.1000

48.           

MOULD CLEANER

3814.0000

49.           

Anit Fog Additive (Cross Linking Agent)

3815.9000

50.           

STEARIC ACID

3823.1100

51.           

ISOCYANATE

3824.9099

52.           

P.V.C Compound

 

 

3904.2200

53.           

POLYOL

3907.2000

54.           

DESMOCOLL 540 ADHESIVE

3909.5000

55.           

SC-006 (PU 1681) / Promul WA 56 / RPU-22

3909.5000

56.           

RPU-22

3909.5000

57.           

Despumol PM

3910.0000

58.           

Insulation tape, double Side

3919.1010

59.           

ARTIFICIAL LEATHER

3921.1300

60.           

EVA Socks Pad

3921.1900

61.           

Natural rubber latex

4001.1000

62.           

NATURAL RUBBER

4001.2200

63.           

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

4002.9900

64.           

Hides & skins

41.01

41.02

41.03

 

65.           

Leather shearing-Finish leather with wool

4302.1300

66.           

Articles of apparel and clothing accessories

of fur skin

4303.9000

67.           

Artificial fur and articles thereof

4304.0000

68.           

CELLULOSE BOARD 1.75MM

4811.9000

69.           

Sewing thread of synthetic filament

5401.1000

70.           

COMBERELLA LINING

5407.4200

71.           

Leather Lining

5407.4200

72.           

Interlining/Fusing/Non-Woven fabrics

5603.1400

73.           

Studs

9606.2910

 

TABLE – III

(Carpet)

 

S. No.

Description of goods

PCT Heading

(1)

(2)

(3)

 

 

 

 

1.        

Hydrogen Per Oxide

2847.0000

2.        

Acetic Acid

2915.2100

3.        

Acid and Metal Complex Acid

3204.1200

4.        

Peroxide Stabilizer

3824.9099

5.        

Rubber Latex

4002.1100

6.        

Raw wool

5101.1900

 

TABLE – IV

(Surgical Goods)

 

S. No.

Description of goods

PCT Heading

(1)

(2)

(3)

 

 

 

 

  1.  

Emery Powder

2513.2010

  1.  

Emery Grain

2513.2010

  1.  

Trichloroethylene

2903.2200

  1.  

Granules, flakes, powder of glass (others)

3207.4090

  1.  

Electro Polishing Chemicals (others)

3405.9000

  1.  

Electrolyte Salt

3824.9060

  1.  

Nickle Salt

3824.9099

  1.  

Satin Finishing Wheels

6804.2100

  1.  

Carbon Steel (others)

7213.9900

  1.  

Flat rolled products of stainless steel, of a width of 600 mm or more

7219.9000

  1.  

Stainless Steel Screws (others)

7318.1590

  1.  

 Forging of surgical & dental instruments

7326.1920

  1.  

Nickle Anode (others)

7502.1000

 

TABLE – V

(Sports Goods)

 

S.No.

Description of goods

PCT Heading

(1)

(2)

(3)

 

 

 

 

1.        

Root manue cane

1401.2000

2.        

Vulkasil / Zeosil Carbonate

2811.2200

3.        

Lacquer / Hardener/ Resin

3208.9090

4.        

Nylon Tubes

3917.3900

5.        

Artificial leather

3921.1300

6.        

Synthetic leather grip

3926.9099

7.        

Rubber latex

4001.1000

8.        

Latex

4002.1100

9.        

Synthetic rubber SBR 1502 latex

4002.1900

10.    

English willow cleft (wood)

4404.1010

11.    

Natural Cork

4501.1000

12.    

Cork Granules

4501.9000

13.    

Cork sheet

4504.1010

14.    

Silicon paper

4811.5990

15.    

Decalcomanias

4908.9000

16.    

Sewing thread

5401.1000

17.    

Carbon Fiber

6815.1000

18.    

Glass fiber sleeves

7019.3200

19.    

Strings

8308.9090

20.    

Bladders & covers of inflatable balls

9506.9910

   [C.No.1(10)STT/2005]

 

 

 

                                                                                                            (Shahid Ahmad)

                                                                                                         Additional Secretary