Skip to content
Qanoon Digest

Statement of Estimated Tax Expenditure of Federal Government, part 2

FY 2020-21Other documentsPages 101 to 178 of 178

The Statement of Estimated Tax Expenditure of Federal Government is part of the federal budget for FY 2020-21. This page reproduces the text of its 178 PDF pages, extracted automatically from the official PDF published by the Finance Division, Government of Pakistan.

Go to a page or part

This text was extracted automatically from the PDF's text layer, without OCR. Tables are rebuilt from the page layout and can differ from the printed columns, a page that is only a chart or image links to the PDF, and blank pages are left out. Check the official PDF before relying on any figure.

Page 101
(Imports) (Household Products)
Section 13 - Manufacturing
81 6th Schedule Table-I (Imports) 50-a-Silk, Including Yarns & Woven Fabrics Thereof (Industrial General (Household Products) inputs), Masses 32
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
82 Table-I (Imports) 27-c-Petroleum Refined Oil & Related Products General (Household Products) Masses 32
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
83 Table-I 27-a-Coal , Lignite, Coal Gas Oils Tars And Coal General Masses 31
(Imports) , , (Household
Products)
Section 13 - Manufacturing
6th Schedule 90-e-Photographic (Industrial inputs),
84 Table-I Cinematographic General Masses 30
(Imports) Equipment (Household Products)
85 Section 13 - 90-a-Search, Detection, Manufacturi ng 28
Page 102
6th Schedule Navigation, Aeronautical (Industrial inputs),
Table-I General Masses
(Imports) (Household Products)
Section 13 - Manufacturing
86 6th Schedule Table-I (Imports) 87-b-Public Transport Vehicles; Motor Vehicles (Industrial General (Household Products) inputs), Masses 28
Section 13 - Manufacturing
6th Schedule 39-c-Plastics Pipe, Pipe (Industrial inputs),
87 Table-I (Imports) Fitting, Baths, Washbasin General (Household Products) Masses 28
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
88 Table-I 09-a-Tea General Masses 28
(Imports) (Household Products)
Section 13 - 6th Schedule 24-b-Cigarettes, Cigars Manufacturing
89 Table-I (Imports) Etc., Of Tobacco Or substitutes (Industrial inputs) 28
Page 103
90 Section 13 - 6th Schedule 98-22-MAINTENANCE Manufacturing 25
Table-I AND REPAIR (Industrial inputs)
(Imports)
Section 13 - Manufacturing
6th Schedule 18-a-Cocoa And Cocoa (Industrial inputs),
91 Table-I (Imports) Preparations, Chocolate General (Household Products) Masses 24
Section 13 - Manufacturing
6th Schedule 32-a-Paints, Varnishes, (Industrial inputs),
92 Table-I (Imports) Lacquers, Enamels General (Household Products) Masses 21
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
93 Table-I 42-a-Articles Of Leather General Masses 20
(Imports) (Household Products)
Section 13 - Manufacturing
94 6th Schedule Table-I 63-a-Made-Up Textile Articles Nesoi, Needlecraft (Industrial General inputs), Masses 20
(Imports) (Household
Page 104
Products)
Section 13 - Manufacturing
6th Schedule 97-a-Works Of Art; (Industrial inputs),
95 Table-I Collectors' Pieces, General Masses 18
(Imports) Antiques (Household Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
96 Table-I 98-20-WORKSHOPS General Masses 18
(Imports) (Household Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
97 Table-I (Imports) 39-a-Polymers, Polyesters In Primary Form Etc General (Household Products) Masses 17
Section 13 - Manufacturing
98 6th Schedule Table-I (Imports) 98-33-LABOUR AND MENPOWER SERVICES (Industrial General (Household Products) inputs), Masses 16
99 Section 13 - 6th Schedule 84-e-Special Industry Machinery Textile, Food, Manufacturi (Industrial ng inputs), 15
Page 105
Table-I Papers General Masses
(Imports) (Household Products)
Section 13 - Manufacturing
100 6th Schedule Table-I (Imports) 84-h-Refrigeration And Service Industry Machinery (Industrial General (Household Products) inputs), Masses 15
Section 13 - Manufacturing
6th Schedule 98-18-SECURITY (Industrial inputs),
101 Table-I (Imports) SERVICES General (Household Products) Masses 13
Section 13 - Manufacturing
102 6th Schedule Table-I (Imports) 55-c-Fabric Of Man-Made Fibers (Industrial General (Household Products) inputs), Masses 12
Section 13 - Manufacturing
6th Schedule 98-34-BUSINESS (Industrial inputs),
103 Table-I (Imports) SUPPORT SERVICES General (Household Products) Masses 12
Page 106
Section 13 - Manufacturing
104 6th Schedule Table-I (Imports) 62-a-Articles Of Apparel & Clothing Accessories (Industrial General (Household Products) inputs), Masses 10
Section 13 - Manufacturing
105 6th Schedule Table-I (Imports) 98-25-MEDICAL LABORATORIES (Industrial General (Household Products) inputs), Masses 9
Section 13 - Manufacturing
106 6th Schedule Table-I (Imports) 72-a-Iron & Steel; Ferroalloys; Bars (Industrial General (Household Products) inputs), Masses 9
Section 13 - Manufacturing
6th Schedule 95-a-Toys, Games, (Industrial inputs),
107 Table-I Related Equipment, Parts General Masses 9
(Imports) & Acces (Household Products)
Section 13 - 41-a-Raw Hides & Skins & Manufacturing
108 6th Schedule Table-I Leather (Industrial General inputs), Masses 9
Page 107
(Imports) Section 13 - (Household Products) Manufacturi ng
109 6th Schedule Table-I (Imports) 76-a-Aluminum & Articles Thereof (Industrial General (Household Products) inputs), Masses 9
Section 13 - Manufacturing
110 6th Schedule Table-I 85-e-Household Audio And Video Euiment (Industrial General inputs), Masses 8
(Imports) qp (Household Products)
Section 13 - Manufacturing
6th Schedule 55-b-Yarn / Thread Of (Industrial inputs),
111 Table-I Man-Made Fibers General Masses 8
(Imports) (Household Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
112 Table-I 69-a-Ceramic Products General Masses 8
(Imports) (Household Products)
113 Section 13 - 44-a-Wood & Articles Of Manufacturi ng 8
Page 108
6th Schedule Wood, Wood Charcoal (Industrial inputs),
Table-I General Masses
(Imports) (Household Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
114 Table-I 70-a-Glass & Glassware General Masses 7
(Imports) (Household Products)
Section 13 - Manufacturing
6th Schedule 84-d-Metalworking (Industrial inputs),
115 Table-I (Imports) Machinery And Equipment General (Household Products) Masses 7
Section 13 -
116 6th Schedule Table-I 98-27-TELECOM COMPANIES Manufacturing (Industrial inputs) 7
(Imports)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
117 Table-I 95-b-Sports Goods General Masses 6
(Imports) (Household Products)
Page 109
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
118 Table-I 31-b-DAP General Masses 6
(Imports) (Household Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
119 Table-I 87-c-Motorcycles General Masses 6
(Imports) (Household Products)
Section 13 - Manufacturing
120 6th Schedule Table-I (Imports) 55-a-Man-Made Staple Fibers / Tows (Industrial General (Household Products) inputs), Masses 6
Section 13 - Manufacturing
6th Schedule 74-b-Coer Wires & (Industrial inputs),
121 Table-I (Imports) pp Cables General (Household Products) Masses 6
Section 13 - 22-d-Alcoholic Beverages, Manufacturing
122 6th Schedule Table-I Spirits, Vinegar (Industrial General inputs), Masses 4.8
Page 110
(Imports) Section 13 - (Household Products) Manufacturi ng
6th Schedule 78-a-Lead & Articles (Industrial inputs),
123 Table-I Thereof Excluding General Masses 4.2
(Imports) Reclaimed (Household Products)
124 Section 13 - 6th Schedule Table-I (Imports) 98-24-HOSPITAL General (Medical Equipments) Masses 3.8
Section 13 - Manufacturing
125 6th Schedule Table-I (Imports) 88-a-Aircraft, Spacecraft, Missiles & Parts Thereof (Industrial General (Household Products) inputs), Masses 3.2
Section 13 - Manufacturing
126 6th Schedule Table-I (Imports) 74-a-Copper & Articles Thereof Excluding Wires (Industrial General (Household Products) inputs), Masses 3.1
127 Section 13 - 6th Schedule 47-a-Pulp Of Wood, Waste & Scrap Of Paper Manufacturing (Industrial inputs) 3.1
Page 111
Table-I (Imports) Section 13 - Manufacturing
6th Schedule (Industrial inputs),
128 Table-I 98-28-TECHNICAL General Masses 2.8
129 (Imports) Section 13 - 6th Schedule 98-01-HOTELS (Household Products) Manufacturi ng 2.6
Table-I (Imports) Section 13 - (Industrial inputs) Manufacturing
6th Schedule 98-26-FINANCIAL (Industrial inputs),
130 Table-I BANKING AND General Masses 2.5
(Imports) INSUARANCE SERVICES (Household Products)
Section 13 - Manufacturing
131 6th Schedule Table-I (Imports) 57-a-Carpets & Other Textile Floor Coverings (Industrial General (Household Products) inputs), Masses 2.4
132 Section 13 - 6th Schedule 53-a-Vegetable Textile Fibers Nesoi, Yarns & Manufacturi (Industrial ng inputs), 2.3
Page 112
Table-I Woven General Masses
(Imports) (Household Products)
Section 13 - Manufacturing
133 6th Schedule Table-I (Imports) 64-a-Footwear, Gaiters, & The Like (Industrial General (Household Products) inputs), Masses 2.2
Section 13 - Manufacturing
6th Schedule 60-a-Knitted Or Crocheted (Industrial inputs),
134 Table-I (Imports) Fabrics General (Household Products) Masses 2.2
Section 13 - Manufacturing
135 6th Schedule Table-I (Imports) 82-a-Tools, Spoons & Forks Of Base Metal (Industrial General (Household Products) inputs), Masses 2.0
Section 13 - Manufacturing
6th Schedule 79-a-Zinc & Articles (Industrial inputs),
136 Table-I (Imports) Thereof General (Household Products) Masses 1.9
Page 113
Section 13 - Manufacturing
6th Schedule 83-a-Miscellaneous (Industrial inputs),
137 Table-I Artil Of B Mtl General Masses 1.8
(Imports) ces ase ea (Household Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
138 Table-I 26-a-Ores, Slag & Ash General Masses 1.8
(Imports) (Household Products)
Section 13 - Manufacturing
6th Schedule 58-a-Special Woven (Industrial inputs),
139 Table-I Fabrics, Tufted Textiles, General Masses 1.6
(Imports) Lace (Household Products)
140 Section 13 - 6th Schedule Table-I (Imports) 31-e-SSP Manufacturing (Industrial inputs) 1.5
Section 13 - Manufacturing
141 6th Schedule 61-a-Articles Of Apparel & (Industrial inputs), 1.4
Table-I Clothing Accessories General Masses
(Imports) (Household
Page 114
142 Section 13 - 6th Schedule Table-I (Imports) 67-a-Prepared Feathers, Human Hair & Articles Products) Manufacturi (Industrial General (Household Products) ng inputs), Masses 1.4
Section 13 - Manufacturing
143 6th Schedule Table-I (Imports) 27-f-Petroleum Jelly, Coke , Bitumn & Similar Misc (Industrial General (Household Products) inputs), Masses 1.4
Section 13 - Manufacturing
144 6th Schedule Table-I (Imports) 80-a-Tin & Articles Thereof (Industrial General (Household Products) inputs), Masses 1.4
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
145 Table-I 39-e-Foam Product General Masses 1.3
(Imports) (Household Products)
146 Section 13 - 6th Schedule 56-a-Wadding, Felt & Nonwovens, Special Manufacturi (Industrial ng inputs), 1.1
Page 115
Table-I Yarns, Twi General Masses
(Imports) (Household Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
147 Table-I 22-c-Aerated Waters General Masses 0.9
(Imports) (Household Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
148 Table-I 87-a-Tractors General Masses 0.9
(Imports) Section 13 - (Household Products) Manufacturin g
6th Schedule 22-b-Waters Sweetened (Industrial inputs),
149 Table-I Etc, Non-Alcoholic General Masses 0.6
(Imports) Beverages (Household
Products)
Section 13 - Manufacturing
6th Schedule 36-a-Explosives, (Industrial inputs),
150 Table-I (Imports) Pyrotechnic Products General (Household Products) Masses 0.6
Page 116
Section 13 - Manufacturing
6th Schedule 91-a-Clocks & Watches & (Industrial inputs),
151 Table-I (Imports) Parts Thereof General (Household Products) Masses 0.6
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
152 Table-I 21-b-Ice Cream General Masses 0.4
(Imports) (Household Products)
Section 13 - Manufacturing
153 6th Schedule Table-I (Imports) 98-06-SHIPPING AND FORWARDING (Industrial General (Household Products) inputs), Masses 0.4
Section 13 - Manufacturing
6th Schedule 98-03-AIR LINE (TRAVEL (Industrial inputs),
154 Table-I (Imports) BY AIR) General (Household Products) Masses 0.3
155 Section 13 - 6th Schedule Table-I 98-15-MANAGEMENT CONSULTANTS SOFTWARE Manufacturing (Industrial inputs) 0.2
Page 117
(Imports)
Section 13 - Manufacturing
156 6th Schedule Table-I 98-05-CUSTOM AGENT , TOUR OPERATORS (Industrial General inputs), Masses 0.2
(Imports) (Household Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
157 Table-I 98-11-LAUNDRY General Masses 0.2
(Imports) (Household Products)
Section 13 - Manufacturing
6th Schedule 54-a-Man-Made (Industrial inputs),
158 Table-I Filaments, Inc. Yarns & General Masses 0.1
(Imports) Woven Etc. (Household Products)
Section 13 - Manufacturing
6th Schedule 98-09-PRINTING (Industrial inputs),
159 Table-I (Imports) SERVICES General (Household Products) Masses 0.1
160 Section 13 - 6th Schedule 59-a-Impregnated, Coated, Covered, Or Manufacturin (Industrial g inputs), 0.1
Page 118
Table-I Laminated General Masses
(Imports) (Household Products)
Section 13 - Manufacturing
161 6th Schedule Table-I (Imports) 45-a-Cork & A Cork rticles Of (Industrial General (Household Products) inputs), Masses 0.1
Section 13 - Manufacturing
162 6th Schedule Table-I (Imports) 65-a-Headgear Parts & Other (Industrial General (Household Products) inputs), Masses -
Section 13 - Manufacturing
6th Schedule 51-a-Wool & Fine Or (Industrial inputs),
163 Table-I Coarse Animal Hair, Inc. General Masses -
(Imports) Yarns (Household
Products)
Section 13 - Manufacturing
6th Schedule 86-a-Railway Or Tramway (Industrial inputs),
164 Table-I Locomotives, Railroad General Masses -
(Imports) Equi (Household Products)
Page 119
Section 13 - Manufacturing
6th Schedule 46-a-Manufactures Of (Industrial inputs),
165 Table-I Straw, Esparto, Or Other General Masses -
(Imports) Plai (Household Products)
Section 13 - Manufacturing
166 6th Schedule Table-I (Imports) 89-b-Ships, Boats, & Floating Structures (Industrial General (Household Products) inputs), Masses -
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
167 Table-I 31-c-Nitrophosphate General Masses -
(Imports) (Household Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
168 Table-I 17-b-Molasses General Masses -
(Imports) (Household Products)
Section 13 - 98-33-AIR FREIGHT AND Manufacturing
169 6th Schedule Table-I SERVICES CHARGES (Industrial General inputs), Masses -
Page 120
(Imports) Section 13 - (Household Products) Manufacturi ng
170 6th Schedule Table-I (Imports) 92-a-Musical Instruments, Parts & Accessories (Industrial General (Household Products) inputs), Masses -
Section 13 - Manufacturing
171 6th Schedule Table-I (Imports) 13-a-Lac; Gums, Resins Etc (Industrial General (Household Products) inputs), Masses -
Section 13 - Manufacturing
172 6th Schedule Table-I (Imports) 98-17-TESTING NON MEDICAL (Industrial General (Household Products) inputs), Masses -
Section 13 - Manufacturing
6th Schedule 98-08-COURIER (Industrial inputs),
173 Table-I (Imports) SERVICES General (Household Products) Masses -
174 Section 13 - 98-21-HEALTH CLUBS Manufacturi ng -
Page 121
6th Schedule (Industrial inputs),
Table-I General Masses
(Imports) (Household
Products)
Total 334,230
Less adjustment (Exemption on Local Supplies) * (78,387)
Total after adjustment 255,843

Part 3: Exemption on Local Supplies

Section 13 - Manufacturing
6th Sched, (Industrial inputs),
1 Table-II (Local 52-a-Cotton, Cotton Waste General Masses 24,963
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 23-b-Poultry And Animal (Industrial inputs),
2 Table-II (Local Supplies) Feed; Meals Of Sunflower General (Household Masses 15,991
Products)
Section 13 - 15-b-Vegetable Oil, Fats & Manufacturing
3 6th Sched, Table-II (Local Waxes Etc (Industrial General inputs), Masses 1,827
Page 122
Supplies) (Household Products)
Section 13 - Manufacturing
6th Sched, 85-a-Electric Transmission (Industrial inputs),
4 Table-II (Local Supplies) And Distribution Equipm General (Household Products) Masses 1,456
Section 13 - Manufacturing
6th Sched, 30-a-Pharmaceutical (Industrial inputs),
5 Table-II (Local Products General Masses 1,285
Supplies) (Household Products)
Section 13 - Manufacturing
6th Sched, 10-b-Cereals And Grains (Industrial inputs),
6 Table-II (Local Other Than Rice General Masses 1,060
Supplies) (Household Products)
Section 13 - Manufacturing
6th Sched, 04-a-Milk Cream And (Industrial inputs),
7 Table-II (Local Supplies) Butter Dairy Products General (Household Products) Masses 1,035
8 Section 13 - 19-a-Preparation Of Manufacturin g 1,020
Page 123
6th Sched, Cereals, Flour, Starch Or (Industrial inputs),
Table-II (Local Milk General Masses
Supplies) (Household Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
9 Table-II (Local 10-a-Rice General Masses 958
Supplies) (Household Products)
Section 13 - Manufacturing
6th Sched, 85-d-Electric Lighting And (Industrial inputs),
10 Table-II (Local Wiring Equipment General Masses 562
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
11 Table-II (Local 36-b-Matches General Masses 528
Supplies) (Household Products)
Section 13 - 85-h-Miscellaneous Manufacturing
6th Sched, (Industrial inputs),
12 Table-II (Local Supplies) Electrical Machinery, Equipment General (Household Masses 510
Page 124
Section 13 - Products) Manufacturi ng
13 6th Sched, Table-II (Local Supplies) 12-b-Oil Seeds, Misc. Grains, Medicinal Plants (Industrial General (Household Products) inputs), Masses 412
Section 13 - Manufacturing
14 6th Sched, Table-II (Local Supplies) 84-a-Engines Turbines And Turbines (Industrial General (Household Products) inputs), Masses 391
Section 13 - Manufacturing
6th Sched, 23-a-Residues From Food (Industrial inputs),
15 Table-II (Local Supplies) Industries, Oilcake General (Household Products) Masses 380
Section 13 - Manufacturing
6th Sched, 21-c-Beverage (Industrial inputs),
16 Table-II (Local Concentrate, Other Misc General Masses 235
Supplies) Edible (Household Products)
17 Section 13 - 6th Sched, 84-g-Computer And Office Equipment Manufacturi (Industrial ng inputs), 208
Page 125
Table-II (Local General Masses
Supplies) Section 13 - (Household Products) Manufacturin g
6th Sched, 20-a-Preparations Of (Industrial inputs),
18 Table-II (Local Vegetables, Fruits, Nuts, General Masses 194
Supplies) Etc (Household Products)
Section 13 - Manufacturing
6th Sched, 08-a-Edible Fruits & Nuts (Industrial inputs),
19 Table-II (Local Supplies) Section 13 - , Peel Of Citrus/Melons General (Household Products) Manufacturin Masses g 135
6th Sched, (Industrial inputs),
20 Table-II (Local 07-a-Edible Vegetables General Masses 131
Supplies) (Household
Section 13 - Products) Manufacturin g
6th Sched, (Industrial inputs),
21 Table-II (Local 01-a-Live Animals General Masses 129
Supplies) (Household Products)
Page 126
Section 13 - Manufacturing
22 6th Sched, Table-II (Local Supplies) 04-b-Eggs, Honey, & Ed. Products Of Animal Origin (Industrial General (Household Products) inputs), Masses 122
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
23 Table-II (Local 52-c-Cotton Fabric General Masses 112
Supplies) (Household Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
24 Table-II (Local 17-c-Sugar Confectionary General Masses 101
Supplies) (Household Products)
Section 13 - Manufacturing
6th Sched, 14-b-Vegetable Plaiting (Industrial inputs),
25 Table-II (Local Supplies) Materials General (Household Products) Masses 86
Section 13 - 84-b-Agricutural Farm And Manufacturing
26 6th Sched, Table-II (Local Garden Machinery (Industrial General inputs), Masses 82
Page 127
Supplies) (Household Products)
Section 13 - Manufacturing
27 6th Sched, Table-II (Local Supplies) 11-a-Milling Industry Products (Industrial General (Household Products) inputs), Masses 81
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
28 Table-II (Local 27-g-Electrical Energy General Masses 76
Supplies) (Household Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
29 Table-II (Local 03-a-Fish & Crustaceans General Masses 52
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, 84-i-Miscellaneous (Industrial inputs),
30 Table-II (Local Industrial And Commercial General Masses 46
Supplies) Equipments (Household Products)
31 Section 13 - 29-a-Organic Chemicals Manufacturing 42
Page 128
6th Sched, (Industrial inputs),
Table-II (Local General Masses
Supplies) (Household Products)
Section 13 - Manufacturing
6th Sched, 85-g-Electronic (Industrial inputs),
32 Table-II (Local Components And General Masses 37
Supplies) Accessories (Household
Products)
Section 13 - Manufacturing
6th Sched, 94-a-Furniture, Bedding, (Industrial inputs),
33 Table-II (Local Cushions, Lamps & General Masses 34
Supplies) Lightings (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
34 Table-II (Local 52-b-Cotton Yarn / Thread General Masses 34
Supplies) (Household Products)
Section 13 - Manufacturing
35 6th Sched, 38-a-Miscellaneous (Industrial inputs), 33
Table-II (Local Chemical Products General Masses
Supplies) (Household
Page 129
Products)
Section 13 - Manufacturing
6th Sched, 24-a-Tobacco, Raw Or (Industrial inputs),
36 Table-II (Local Processed; Tobacco General Masses 32
Supplies) Refuse (Household Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
37 Table-II (Local Supplies) 06-a-Live Trees And Other Plants General (Household Products) Masses 25
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
38 Table-II (Local Supplies) 85-c-Household Electric Appliances General (Household Products) Masses 24
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
39 Table-II (Local Supplies) 81-a-Base Metals Nesoi, Cermets, Articles Etc General (Household Products) Masses 23
40 Section 13 - 6th Sched, 09-b-Coffee, Coffee Substitutes; Mate, Spices Manufacturi (Industrial ng inputs), 21
Page 130
Table-II (Local & General Masses
Supplies) (Household Products)
Section 13 - Manufacturing
41 6th Sched, Table-II (Local Supplies) 35-a-Albuminoidal Sub, Starches, Glues, Enzymes (Industrial General (Household Products) inputs), Masses 19
Section 13 - Manufacturing
6th Sched, 27-c-Petroleum Refined (Industrial inputs),
42 Table-II (Local Supplies) Section 13 - Oil & Related Products General (Household Products) Manufacturin Masses g 19
6th Sched, 25-a-Salt Sculture Earth (Industrial inputs),
43 Table-II (Local Supplies) Section 13 - , p, & Stone, Lime General (Household Products) Manufacturin Masses g 17
6th Sched, 73-a-Articles Of Iron Or (Industrial inputs),
44 Table-II (Local Supplies) Steel General (Household Products) Masses 17
Page 131
Section 13 - Manufacturing
6th Sched, 87-d-Other Ve hicles / (Industrial inputs),
45 Table-II (Local Carriages / Trailers; General Masses 16
Supplies) Vehicles (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
46 Table-II (Local 98-02-ADVERTISEMENT General Masses 16
Supplies) (Household Products)
Section 13 - Manufacturing
6th Sched, 24-b-Cigarettes, Cigars (Industrial inputs),
47 Table-II (Local Etc., Of Toba cco Or General Masses 15
Supplies) substitutes (Household Products)
Section 13 - Manufacturing
6th Sched, 22-a-Natural Water (Industrial inputs),
48 Table-II (Local Supplies) Including Mineral Water; General (Household Products) Masses 14
Section 13 - 87-b-Public Transport Manufacturing
49 6th Sched, Vehicles; Motor Vehicles (Industrial inputs), 14
Table-II (Local For General Masses
Page 132
Supplies) (Household Products)
Section 13 - Manufacturing
50 6th Sched, Table-II (Local Supplies) 84-c-Construction, Mining, And Materials Handling (Industrial General (Household Products) inputs), Masses 14
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
02-a-Meat & Edible Meat
51 Table-II (Local Supplies) Offal General (Household Products) Masses 14
Section 13 - Manufacturing
6th Sched, 90-b-Laboratory (Industrial inputs),
52 Table-II (Local Apparatus And Analytical, General Masses 11
Supplies) Optical (Household Products)
Section 13 - Manufacturing
6th Sched, 25-b-Cement Clinker; (Industrial inputs),
53 Table-II (Local Supplies) Cement General (Household Products) Masses 11
54 Section 13 - 98-20-WORKSHOPS Manufacturing 11
Page 133
6th Sched, (Industrial inputs),
Table-II (Local General Masses
Supplies) (Household Products)
Section 13 - Manufacturing
55 6th Sched, Table-II (Local Supplies) 15-a-Animal Oil, Fats & Waxes Etc (Industrial General (Household Products) inputs), Masses 10
Section 13 - Manufacturing
6th Sched, 27-a-Coal , Lignite, Coal (Industrial inputs),
56 Table-II (Local Supplies) Gas, Oils ,Tars And Coal General (Household Products) Masses 10
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
28-a-Inorganic Chemicals,
57 Table-II (Local Supplies) Organic / Inorganic Comp General (Household Products) Masses 10
Section 13 - 84-e-Special Industry Manufacturing
58 6th Sched, Table-II (Local Supplies) Machinery Textile, Food,Papers (Industrial General (Household inputs), Masses 10
Page 134
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
59 Table-II (Local 90-c-Surgical Instruments General Masses 9
Supplies) (Household Products)
Section 13 - Manufacturing
60 6th Sched, Table-II (Local Supplies) 40-a-Rubbers & Articles Thereof (Industrial General (Household Products) inputs), Masses 9
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
61 Table-II (Local Supplies) 68-a-Articles Of Stone, Plaster, Cement, Asbestos General (Household Products) Masses 8
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
62 Table-II (Local 98-04-CONSTRUCTION General Masses 8
Supplies) (Household Products)
63 Section 13 - 6th Sched, 16-a-Edible Preparation Of Meat, Fish, Crustaceans Manufacturi (Industrial ng inputs), 8
Page 135
Table-II (Local General Masses
Supplies) (Household Products)
Section 13 - Manufacturing
6th Sched, 55-c-Fabric Of Man-Made (Industrial inputs),
64 Table-II (Local Supplies) Fibers General (Household Products) Masses 8
Section 13 - Manufacturing
6th Sched, 85-b-Electrical Industrial (Industrial inputs),
65 Table-II (Local Supplies) Section 13 - Apparatus General (Household Products) Manufacturin Masses g 7
6th Sched, 90-d-Medical And Dental (Industrial inputs),
66 Table-II (Local Supplies) Section 13 - , Instruments And Supplies General (Household Products) Manufacturin Masses g 7
6th Sched, 49-a-Printed Books, (Industrial inputs),
67 Table-II (Local Newspapers, Pictures, General Masses 7
Supplies) Manuscript (Household Products)
Page 136
Section 13 - Manufacturing
68 6th Sched, Table-II (Local Supplies) 20-b-Fruit And / Or Vegetable Juices (Industrial General (Household Products) inputs), Masses 6
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
69 Table-II (Local 17-a-Sugars General Masses 6
Supplies) (Household Products)
Section 13 - Manufacturing
6th Sched, 50-a-Silk Including Yarns (Industrial inputs),
70 Table-II (Local Supplies) , & Woven Fabrics Thereof General (Household Products) Masses 5
Section 13 - Manufacturing
6th Sched, 62-a-Articles Of Apparel & (Industrial inputs),
71 Table-II (Local Supplies) Clothing Accessories General (Household Products) Masses 5
Section 13 - 72-a-Iron & Steel; Manufacturin g
72 6th Sched, Ferroalloys; Bars, (Industrial inputs), 4
Table-II (Local Including General Masses
Page 137
Supplies) (Household Products)
Section 13 - Manufacturing
6th Sched, 98-22-MAINTENANCE (Industrial inputs),
73 Table-II (Local Supplies) AND REPAIR General (Household Products) Masses 4
Section 13 - Manufacturing
6th Sched, 55-a-Man-Made Staple (Industrial inputs),
74 Table-II (Local Supplies) Fibers / Tows General (Household Products) Masses 4
Section 13 - Manufacturing
6th Sched, 41-a-Raw Hides & Skins & (Industrial inputs),
75 Table-II (Local Supplies) Leather General (Household Products) Masses 3
Section 13 - Manufacturing
6th Sched, 48-a-Paper & Paperboard (Industrial inputs),
76 Table-II (Local Supplies) , Rolls , Sheets General (Household Products) Masses 3
77 Section 13 - 85-e-Household Audio Manufacturin g 3
Page 138
6th Sched, And Video Equipment, And (Industrial inputs),
Table-II (Local Audi General Masses
Supplies) (Household Products)
Section 13 - Manufacturing
6th Sched, 39-c-Plastics Pipe, Pipe (Industrial inputs),
78 Table-II (Local Supplies) Fitting, Baths, Washbasin General (Household Products) Masses 3
Section 13 - Manufacturing
6th Sched, 31-f-OTHER (Industrial inputs),
79 Table-II (Local Supplies) FERTILIZERS General (Household Masses 2
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
44-a-Wood & Articles Of
80 Table-II (Local Supplies) Wood, Wood Charcoal General (Household Products) Masses 2
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
81 31-b-DAP 2
Table-II (Local General Masses
Supplies) (Household
Page 139
Products)
Section 13 - Manufacturing
82 6th Sched, Table-II (Local Supplies) 39-b-Plastics Packaging Materials Incl Boxes, Bags (Industrial General (Household Products) inputs), Masses 2
Section 13 - Manufacturing
6th Sched, 98-26-FINANCIAL (Industrial inputs),
83 Table-II (Local BANKING AND General Masses 2
Supplies) INSUARANCE SERVICES (Household Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
84 Table-II (Local Supplies) 74-a-Copper & Articles Thereof Excluding Wires General (Household Products) Masses 2
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
85 Table-II (Local 98-23-TRANSPORT General Masses 2
Supplies) (Household Products)
86 Section 13 - 6th Sched, 47-a-Pulp Of Wood, Waste & Scrap Of Paper Manufacturi (Industrial ng inputs), 2
Page 140
Table-II (Local Supplies) General (Household Products) Masses
Section 13 - Manufacturing
87 6th Sched, Table-II (Local Supplies) 18-a-Cocoa And Cocoa Preparations, Chocolate (Industrial General (Household Products) inputs), Masses 1.5
Section 13 - Manufacturing
6th Sched, 90-a-Search Detection (Industrial inputs),
88 Table-II (Local Supplies) , , Navigation, Aeronautical, General (Household Products) Masses 1.4
Section 13 - Manufacturing
6th Sched, 84-f-General Industrial (Industrial inputs),
89 Table-II (Local Supplies) Machinery And Equipment General (Household Products) Masses 1.4
Section 13 - Manufacturing
6th Sched, 05-a-Products Of Animal (Industrial inputs),
90 Table-II (Local Supplies) Origin Inedible General (Household Products) Masses 1.3
Page 141
Section 13 - Manufacturing
6th Sched, 84-d-Metalworking (Industrial inputs),
91 Table-II (Local Supplies) Machinery And Equipment General (Household Products) Masses 1.1
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
92 Table-II (Local 26-a-Ores, Slag & Ash General Masses 1.1
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
93 Table-II (Local 69-a-Ceramic Products General Masses 1.1
Supplies) (Household Products)
Section 13 - Manufacturing
94 6th Sched, Table-II (Local Supplies) 55-b-Yarn / Thread Of Man-Made Fibers (Industrial General (Household Products) inputs), Masses 1.0
Section 13 - Manufacturing
95 6th Sched, 98-28-TECHNICAL (Industrial inputs), 0.8
Table-II (Local General Masses
Page 142
Supplies) (Household Products)
Section 13 - Manufacturing
96 6th Sched, Table-II (Local Supplies) 96-a-Misc. Manufactured Articles brushes, buttons, (Industrial General (Household inputs), Masses 0.7
Products)
Section 13 - Manufacturing
6th Sched, 78-a-Lead & Articles (Industrial inputs),
97 Table-II (Local Thereof Excluding General Masses 0.7
Supplies) Reclaimed L (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
98 Table-II (Local 87-a-Tractors General Masses 0.6
Supplies) (Household
Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
99 Table-II (Local 27-d-Lubricating Oils And Greases General Masses 0.6
Supplies) (Household
Products)
100 Section 13 - 33-a-Oils & Resinoids, Manufacturin g 0.5
Page 143
6th Sched, Perfumery, Cosmetic Or (Industrial inputs),
Table-II (Local Toil General Masses
Supplies) (Household Products)
Section 13 - Manufacturing
6th Sched, 39-d-Other Articles Of (Industrial inputs),
101 Table-II (Local Supplies) Plastics Etc General (Household Products) Masses 0.5
Section 13 - Manufacturing
6th Sched, 98-34-BUSINESS (Industrial inputs),
102 Table-II (Local General Masses 0.5
Supplies) SUPPORT SERVICES (Household
Products)
Section 13 - Manufacturing
6th Sched, 98-27-TELECOM (Industrial inputs),
103 Table-II (Local Supplies) COMPANIES General (Household Products) Masses 0.5
Section 13 - Manufacturing
104 6th Sched, 36-a-Explosives, (Industrial inputs), 0.3
Table-II (Local Pyrotechnic Products General Masses
Supplies) (Household
Page 144
Section 13 - Products) Manufacturi ng
105 6th Sched, Table-II (Local Supplies) Section 13 - 85-f-Communications Equipment (Industrial General (Household Products) Manufacturi inputs), Masses ng 0.3
6th Sched, 27-e-Petroleum Gases & (Industrial inputs),
106 Table-II (Local Other Gaseous General Masses 0.3
Supplies) Hydrocarbons (Household
Section 13 - Products) Manufacturi ng
107 6th Sched, Table-II (Local Supplies) 63-a-Made-Up Textile Articles Nesoi, Needlecraft (Industrial General (Household Products) inputs), Masses 0.3
Section 13 - Manufacturing
6th Sched, 48-b-Articles Of Paper (Industrial inputs),
108 Table-II (Local Pulp Filter Paper, General Masses 0.3
Supplies) Wallpape (Household Products)
109 Section 13 - 6th Sched, 09-a-Tea Manufacturi (Industrial ng inputs), 0.2
Page 145
Table-II (Local General Masses
Supplies) (Household Products)
Section 13 - Manufacturing
110 6th Sched, Table-II (Local 98-33-LABOUR AND (Industrial General inputs), Masses 0.2
Supplies) MENPOWER SERVICES (Household Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
111 Table-II (Local 87-c-Motorcycles General Masses 0.2
Supplies) Section 13 - (Household Products) Manufacturin g
6th Sched, 58-a-Special Woven (Industrial inputs),
112 Table-II (Local Fabrics, Tufted Textiles, General Masses 0.2
Supplies) Lace (Household
Section 13 - Products) Manufacturin g
6th Sched, 21-a-Extracts Of Coffee, (Industrial inputs),
113 Table-II (Local Supplies) Tea Etc, Yeasts, Sauces General (Household Products) Masses 0.1
Page 146
Section 13 - Manufacturing
114 6th Sched, Table-II (Local Supplies) 83-a-Miscellaneous Articles Of Base Metal (Industrial General (Household Products) inputs), Masses 0.1
Section 13 - Manufacturing
115 6th Sched, Table-II (Local Supplies) 71-a-Pearls, Stones, Precious Metals, Imitation (Industrial General (Household Products) inputs), Masses 0.1
Section 13 - Manufacturing
116 6th Sched, Table-II (Local 79-a-Zinc & Articles Thf (Industrial General inputs), Masses 0.1
Supplies) ereo (Household Products)
Section 13 - Manufacturing
6th Sched, 37-a-Photographic Or (Industrial inputs),
117 Table-II (Local Supplies) Cinematographic Goods General (Household Products) Masses 0.1
Section 13 - 84-h-Refrigeration And Manufacturing
118 6th Sched, Table-II (Local Service Industry Machinery (Industrial General inputs), Masses 0.1
Page 147
Supplies) Section 13 - (Household Products) Manufacturi ng
6th Sched, 67-a-Prepared Feathers, (Industrial inputs),
119 Table-II (Local Human Hair & Articles General Masses 0.1
Supplies) Section 13 - Thereof (Household Products) Manufacturi ng
6th Sched, 76-a-Aluminum & Articles (Industrial inputs),
120 Table-II (Local Supplies) Thereof General (Household Products) Masses 0.1
Section 13 - Manufacturing
6th Sched, 60-a-Knitted Or Crocheted (Industrial inputs),
121 Table-II (Local Fabrics General Masses 0.1
Supplies) (Household Products)
Section 13 - Manufacturing
6th Sched, 53-a-Vegetable Textile (Industrial inputs),
122 Table-II (Local Fibers Nesoi, Yarns & General Masses -
Supplies) Woven (Household Products)
123 Section 13 - 57-a-Carpets & Other Manufacturi ng -
Page 148
6th Sched, Textile Floor Coverings (Industrial inputs),
Table-II (Local General Masses
Supplies) (Household Products)
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
124 Table-II (Local 21-b-Ice Cream General Masses -
Supplies) Section 13 - (Household Products) Manufacturin g
6th Sched, 54-a-Man-Made (Industrial inputs),
125 Table-II (Local Filaments, Inc. Yarns & General Masses -
Supplies) Woven Etc. (Household
Products)
Section 13 - Manufacturing
6th Sched, 95-a-Toys, Games, (Industrial inputs),
126 Table-II (Local Related Equipment, Parts General Masses -
Supplies) & Acces (Household
Products)
Section 13 - Manufacturing
127 6th Sched, 22-d-Alcoholic Beverages, (Industrial inputs), -
Table-II (Local Spirits, Vinegar General Masses
Supplies) (Household
Page 149
Section 13 - Products) Manufacturi ng
128 6th Sched, Table-II (Local Supplies) Section 13 - 80-a-Tin & Articles Thereof (Industrial General (Household Products) Manufacturi inputs), Masses - ng
6th Sched, 22-b-Waters Sweetened (Industrial inputs),
129 Table-II (Local Etc, Non-Alcoholic General Masses -
Supplies) Beverages (Household
Products)
Section 13 - Manufacturing
130 6th Sched, Table-II (Local Supplies) 56-a-Wadding, Felt & Nonwovens, Special Yarns (Industrial General (Household Products) inputs), Masses -
Section 13 - Manufacturing
131 6th Sched, Table-II (Local Supplies) 88-a-Aircraft, Spacecraft, Missiles & Parts Thereof (Industrial General (Household Products) inputs), Masses -
132 Section 13 - 6th Sched, 46-a-Manufactures Of Straw, Esparto, Manufacturi (Industrial ng inputs), -
Page 150
Table-II (Local Supplies) Section 13 - General (Household Products) Manufacturin Masses g
6th Sched, 32-a-Paints, Varnishes, (Industrial inputs),
133 Table-II (Local Lacquers, Enamels, And General Masses -
Supplies) All (Household Products)
Section 13 - Manufacturing
134 6th Sched, Table-II (Local Supplies) Section 13 - 32-b-Tanning Or Dyeing Extracts, Dyes, Pigments, (Industrial General (Household Products) Manufacturin inputs), Masses - g
135 6th Sched, Table-II (Local Supplies) 82-a-Tools, Spoons & Forks Of Base Metal (Industrial General (Household Products) inputs), Masses -
Section 13 - Manufacturing
6th Sched, 61-a-Articles Of Apparel & (Industrial inputs),
136 Table-II (Local Supplies) Clothing Accessories General (Household Products) Masses -
Page 151
Section 13 - Manufacturing
6th Sched, (Industrial inputs),
137 Table-II (Local 98-24-HOSPITAL General Masses -
Supplies) (Household Products)
Section 13 - Manufacturing
6th Sched, 92-a-Musical Instruments (Industrial inputs),
138 Table-II (Local Supplies) , Parts & Accessories General (Household Products) Masses -
Section 13 - Manufacturing
6th Sched, 45-a-Cork & Articles Of (Industrial inputs),
139 Table-II (Local Supplies) Cork General (Household Products) Masses -
Section 13 - Manufacturing
6th Sched, 34-a-Soaps, Waxes, (Industrial inputs),
140 Table-II (Local Scouring Products, General Masses -
Supplies) Candles, (Household
Products)
Section 13 - 90-e-Photographic Manufacturing
141 6th Sched, Cinematographic (Industrial inputs), -
Table-II (Local Equipment General Masses
Page 152
Supplies) (Household Products)
Section 13 - Manufacturing
142 6th Sched, Table-II (Local Supplies) 98-17-TESTING NON MEDICAL (Industrial General (Household inputs), Masses -
Products)
Section 13 - Manufacturing
143 6th Sched, Table-II (Local Supplies) 13-a-Lac; Gums, Resins Etc (Industrial General (Household Products) inputs), Masses -
Total 54,871
Part 4: Reduced Rate under 8th Schedule of 2 %
1 Clause (aa) of sub-section (2) of Sec. 3 Fertilizers (all types) Agriculture (Common M Sector asses) 74,008
Total 74,008
Part 5: Reduced Rate under 8th Schedule of 5 %
1 Clause (aa) of Agricultural tractors Agriculture 3,553
Page 153
sub-section (2) Machinery
of Sec. 3 (Common Masses)
2 Clause (aa) of sub-section (2) of Sec. 3 Natural gas Agriculture and , Industrial Sector 2,865
Clause (aa) of Industrial Inputs
3 sub-section (2) Reclaimed lead (Business and 988
of Sec. 3 Industry)
4 Clause (aa) of sub-section (2) of Sec. 3 Secondhand and worn clothing or footwear Common Masses 360
5 Clause (aa) of sub-section (2) of Sec. 3 Set top boxes for gaining access to internet IT Industry and Common Masses 295
Clause (aa) of Irrigation, drainage and Agriculture
6 sub-section (2) agro-chemical application Machinery 177
of Sec. 3 equipment: (Common Masses)
Clause (aa) of
7 sub-section (2) Others (misc) Others (misc) 119
of Sec. 3
Clause (aa) of Industrial Inputs
8 sub-section (2) Waste paper (Business and 111
of Sec. 3 Industry)
Page 154
Clause (aa) of Agriculture
Harvesting, threshing and
9 sub-section (2) of Sec. 3 storage equipment Machinery (Common Masses) 50
10 Clause (aa) of sub-section (2) of Sec. 3 Machinery for poultry sector (7% reduced rate) Poultry Industry 48
11 Clause (aa) of sub-section (2) of Sec. 3 Oil cake and other solid residues, whether or not ground or in the form of pellets Agriculture Sector (Common Masses) 38
12 Clause (aa) of sub-section (2) of Sec. 3 Tillage and seed bed preparation equipment: Agriculture Machinery (Common Masses) 37
13 Clause (aa) of sub-section (2) Seeding or planting euiment Agriculture Machinery 15
of Sec. 3 qp (Common Masses)
14 Clause (aa) of sub-section (2) of Sec. 3 Oilseeds meant for sowing. Agriculture Sector (Common Masses) 7
Clause (aa) of Raw cotton and ginned Agriculture Sector
15 sub-section (2) of Sec. 3 cotton (Industrial Input) 7
16 Clause (aa) of Incinerators of disposal of Machinery for 5
Page 155
sub-section (2) waste management, Waste Management
of Sec. 3 motorized sweepers and snow ploughs (Common Masses)
17 Clause (aa) of sub-section (2) Re-importation of foreign origin goods which were temoraril exorted out of Temporary Imports (Business & 1
of Sec. 3 py p Pakistan Foreigners )
Clause (aa) of Post-harvest handling and Agriculture
18 sub-section (2) processing & Machinery 0.8
of Sec. 3 miscellaneous machinery (Common Masses)
Clause (aa) of Plant, machinery, 2 [and Industrial Machinery
19 sub-section (2) equipment] used in (Business and 0.1
of Sec. 3 production of biodiesel Industry)
Total 8,677
Part 6: Reduced Rate under 8th Schedule of 10 %
1 Clause (aa) of sub-section (2) of Sec. 3 White crystalline sugar (8% reduced rate) Common Masses Household items 24,141
Clause (aa) of
2 sub-section (2) Soya bean meal Industrial Input 6,777
of Sec. 3
3 Clause (aa) of Ingredients of poultry feed, Agriculture Sector 2,578
Page 156
sub-section (2) cattle feed, except soya (Common Masses)
of Sec. 3 bean meal of PCT heading 2304.0000 and oilcake of
cotton-seed falling under PCT heading 2306.1000
Clause (aa) of Food Item (Common
4 sub-section (2) of Sec. 3 Yogurt Masses) 506
Clause (aa) of Food Item (Common
5 sub-section (2) Flavoured milk Masses) 452
of Sec. 3
6 Clause (aa) of sub-section (2) of Sec. 3 LPG Industry and Common Masses 431
Clause (aa) of Food Item (Common
7 sub-section (2) Cheese Masses) 147
of Sec. 3
Clause (aa) of Food Item (Common
8 sub-section (2) Cream Masses) 136
of Sec. 3
Clause (aa) of Milk and cream, Food Item (Common
9 sub-section (2) of Sec. 3 concentrated or containing added sugar or other Masses) 85
Page 157
10 Clause (aa) of sub-section (2) of Sec. 3 sweetening matter Plant and machinery not manufactured locally and having no compatible local substitutes Industry and Business 76
Clause (aa) of Food Item (Common
11 sub-section (2) Butter Masses) 61
of Sec. 3
12 Clause (aa) of sub-section (2) of Sec. 3 Soya bean seed Agriculture Sector (Common Masses) 48
Clause (aa) of Food Item (Common
13 sub-section (2) Desi ghee Masses) 15
of Sec. 3
Clause (aa) of Food Item (Common
14 sub-section (2) of Sec. 3 Whey Masses) 0.6
Clause (aa) of
15 sub-section (2) of Sec. 3 Multimedia projectors Film Industry -
Total 35,452
Part 7: Other Reduce d Rates
Page 158
Clause (aa) of LNG/RLNG (12% reduced Industry and
1 sub-section (2) of Sec. 3 rate) Common Mas ses 4,063
Clause (aa) of
2 sub-section (2) Others (misc) Others (misc) 40
of Sec. 3
3 Clause (aa) of sub-section (2) of Sec. 3 Locally produced coal Business ( Killen) Bricks 17
Clause (aa) of Rapeseed, sunflower seed Ariculture Sector
4 sub-section (2) of Sec. 3 and canola seed (16% reduced rate) g (Common Masses) -
Retail outlets which
Sub-section are integrated with
5 (9A) of section 3 Sale of POS Clients (retail outlets) Board’s computerized system 49,018
Total 53,138
Part 8: Sale s Tax on Cellular Mobile Phones under 9th Schedule
1 Sub-section (3B) of section Cellular mobile phones (not exceeding US$ 30) Mobile importers phone / 2,424
Page 159
3 consumers
Sub-section Cellular mobile phones Mobile phone
2 (3B) of section (exceeding US$ 3 0 but not importers / 10,032
3 exceeding US$ 10 0) consumers
Sub-section Cellular mobile phones Mobile phone
3 (3B) of section (exceeding US$ 100 but importers / 5,764
3 not exceeding US $ 200) consumers
Sub-section Cellular mobile phones Mobile phone
4 (3B) of section (exceeding US$ 200 but importers / 1,239
3 not exceeding US $ 350) consumers
Sub-section Cellular mobile phones Mobile phone
5 (3B) of section (exceeding US$ 350 but importers / 56
3 not exceeding US $ 500) consumers
Sub-section Mobile phone
Cellular mobile phones
6 (3B) of section 3 (Exceeding US$ 5 00) importers consumers / 731
Sub-section Mobile phone
Cellular mobile phones
7 (3B) of section 3 (PTA - DIRBS) importers consumers / 2,908
Total 23,154
Gran d Total - Sales Tax 518,814
Page 160

Tax Expenditure Estimates (Customs Duties)

TABLE 3: Tax Expenditure Estimates of Customs Duties - FY 2020

Contents (Rs. Million)
Part 1: Chapter-99 Exemptions 10,649
Part 2: FTA & PTA Exemptions 45,020
Part 3: 5th Schedule Exemptions & Concessions 87,859
Part 4: General Concessions: Automobile sector, E&P
Companies, CPEC, etc. 95,420
Part 5: Exemption of Additional Customs Duty 4,773
Part 6: Exemption of Regulatory Duty 9,390
Total 253,111
Estimate
Sr. Legal Ref Description Intended Beneficiary (Rs in millions)
Part 1: Chapter-99 Ex emp tions
1 Chapter-99 Exemptions - PCT Code: 9901.0000 Goods various United imported agencies of Nations by the Agencies under the United Nations 282
2 Chapter-99 Exemptions - PCT Goods Diploma imported ts/Embassies/ by Diplomats/Embassies/ Consulates under the 496
Page 161
Code: 9902.0000 Consulates Diplomatic and
Consular Privileges
Act, 1972
Privileged personnel or organizations or any person authorized by the contracting parties, under grant-
Goods imported by in- aid agreements
Chapter-99 privileged personnel or by (including those
3 Exemptions - PCT organizations or by any agreements which 1,759
Code: 9903.0000 person authorized by the cover off budget
contracting parties, under foreign contributions
grant-in- aid agreements or funds brought by
registered INGO’s
without any financial
liabilities to the
Government of
Pakistan)
Chapter-99 Vehicles in CKD Diplomats, diplomatic
condition, imported by
4 Exemptions - PCT recognized local missions, privileged 20
Code: 9904.0000 manufacturer for supply persons
Page 162
to diplomat, diplomatic mission, privileged person
5 Chapter-99 Exemptions - PCT Code: 9905.0000 Imports by Dignitaries of UAE, Qatar and Bahrain Dignitaries of UAE, Qatar and Bahrain 21
Chapter-99 Goods imported under the President/ Prime The President and the Prime Minister of
Pakistan. The
6 Exemptions - PCT Code: 9906.0000 Minister/ Governors/ ’s Salary, Allowances and Privileges Act, 1975 Governors and the Acting Governors of the Provinces 1
Goods received as gift or
donation from a foreign
government or
organization by the
Chapter-99 Federal or Provincial Federal, the provincial
7 Exemptions - PCT Government or any public or any public sector 4
Code: 9908.0000 sector organization or Goods received as gift by organization
Pakistani organizations
from Church World
Services or the Catholic
Page 163
Relief Services
Articles, value of which
8 Chapter-99 Exemptions - PCT Code: 9909.0000 does not exceed Rs.20,000/- per parcel, if imported through post or General 1
courier service as
unsolicited gift parcel
Chapter-99 Samples of no commercial value
9 Exemptions - PCT Code: 9910.0000 imported by manufacturers Manufacturers 3
Relief goods donated for
free distribution among
the victims of natural
10 Chapter-99 Exemptions - PCT Code: 9911.0000 disaster or other catastrophe OR Plant, machinery and equipment imported by Victims of disasters earthquakes natural and 165
way of donation for
installation in the earthquake hit districts
Chapter-99 Imports by Edhi Edhi Fou ndation,
11 378
Exemptions - PCT Foundation recipients of
Page 164

Code: 9912.0000 philanthropic aid from

Chapter-99 Gifts or donations received by a charitable Edhi Foundation Charitable non-profit
12 Exemptions - PCT Code: 9913.0000 non-profit making hospital or institution making hospital or institution 2,662
13 Chapter-99 Exemptions - PCT Code: 9914.0000 Imports by Charitable Institutions and Hospitals Charitable Institutions and Hospitals 2,105
14 Chapter-99 Exemptions - PCT Code: 9915.0000 Goods imported by or donated to non -profit making educational and research institutions Educational and research institutions 356
Chapter-99 Goods supplied free of
15 Exemptions - PCT Code: 9916.0000 cost as replacement of identical goods previously imported General 183
16 Chapter-99 Exemptions - PCT Code: 9922.0000 Ship spares, stores and equipment imported for use in ships registered in Pakistan Shipping companies, ship owners 14
17 Chapter-99 Exemptions - PCT Eye cornea Healthcare consumers 1
Page 165

Code: 9924.0000

Artificial hemodial hemodial fistula hemodial kidneys, ysis machines, yzers, A.V. needles, ysis fluids &
powder, blood tubing
tines for dialysis, reverse
Chapter-99 osmosis plants for Healthcare
18 Exemptions - PCT dialysis, double lumen 391
consumers
Code: 9925.0000 catheter for dialysis,
catheters for renal failure
patients, peritoneal
dialysis solution and
cardiac catheters.
colostom y bags and
appliance Ostomy u s identifiable for se
Pharmac eutical raw
Chapter-99 materials if imported for Consumers of
19 Exemptions - PCT manufact ure of contraceptives 133
Code: 9927.0000 contracep tives in
accordance with the input
Page 166

output ratios determined by the Directorate of Input Output Co-efficient Organization. Contraceptives and accessories thereof. Any goods, including vehicles, specified in the First schedule to the Federal/Provincial/ Customs Act, 1969 (IV of Local Government 1969) imported by Departments, Federal/Provincial/ Local Municipal bodies and Government Development Chapter-99 Departments, Municipal authorities subject to 20 Exemptions - PCT bodies and Development 236 the condition that the Code: 9930.0000 authorities subject to the goods are donated to condition that the goods the importers for use are donated to the in an approved importers for use in an foreign grant funded approved foreign grant project funded project under a proper grant relating to Capital Aid-Technical

Page 167

Assistant Agreement signed between the Government of Pakistan and a foreign government or agency subject to concurrence of the Federal Board of Revenue. Ground handling equipments, service and operation vehicles, catering equipment and fuel trucks not Chapter-99 manufactured locally, Domestic airlines or 21 Exemptions - PCT imported by domestic other service 74 Code: 9931.0000 airlines or by any other companies service company to which a licence has been issued by the Civil Aviation Authority for such purposes. Chapter-99 Items relating to disabled 22 Disabled persons 223 Exemptions - PCT persons, like Wheel

Page 168
Code: 9937.0000 chairs, Artificial human
part, Items used for
rehabilitation of blind
persons etc..
Disposables, as are not
manufactured locally, for
Chapter-99 Cardiology/cardiac
surgery, Neurovascular, Healthcare
23 Exemptions - PCT Code: 9938.0000 Electrophysiology, Endosurgery, Endoscopy, consumers 912
Oncology, Urology,
Gynecology;
24 Chapter-99 Exemptions - PCT Code: 9939.0000 Diagnostic kits for HIV and Hepatitis Healthcare consumers 227
Goods imported by or Municipal authorities
donated to municipal including
Chapter-99 authorities including development authorities , development authorities , Federal
25 Exemptions - PCT Code: 9941.0000 Federal Government, Government, -
Provincial Government, Provincial
Government of Azad Government,
Jammu and Kashmir, Government of Azad
Page 169
Government of Gilgit- Jammu and Kashmir,
Baltistan, National Government of Gilgit-
Disaster Management Baltistan, National
Authority (NDMA), Disaster Management
Provincial Disaster Authority (NDMA),
Management Authority Provincial Disaster
(PDMA) and Government Management
Emergency/Rescue Authority ( PDMA) and
services, Government
Emergency services, /Rescue
Total 10,648
Part 2: FTA & PTA Exemptions
1 558(I)/2004 Table I - Section 19 FTA: General exemption on import from ECO FTA: exemption from ECO General on import -
2 558(I)/2004 Table II - Section 19 FTA: General exemption on import from SAARC FTA: exemption from SAAR General on import C 231
1296(I)/2005 FTA: Pak-China Early FTA: Pak- China Early
3 Table-I - Section Harvest Program Harvest Program 2
10,648.63
Page 170
19 (prescribes FTA CD (prescribes FTA CD
Rate) Rate)
4 1296(I)/20 Table-II - 19 05 Section FTA: Pak-China Early Harvest Program (prescribes %age of concession in CD Rate) FTA: Pak-C Harvest (prescribes concession Rate) hina Early Program %age of in CD -
1274(I)/20 06 FTA: General exemption FTA: exemption General on import
5 Table-I - 19 Section on import from SAARC countries under SAFTA Agreement from countries SAFTA Agr SAARC under eement 1,602
1274(I)/20 06 FTA: General exemption FTA: exemption General on import
6 Table-II - 19 Section on import from SAARC countries under SAFTA Agreement from countries SAFTA Agr SAARC under eement 15
7 SRO 65 Table-I - 19 9(I)/2007 Section FTA: General exemption on import from China under Pak-China FTA FTA: exemption from Chi Pak-China General on import na under FTA 26,856
8 SRO 65 Table-II - 9(I)/2007 Section FTA: General exemption on import from China FTA: exemption General on import 6,911
Page 171
19 under Pak-China FTA from Pak- Chi China na under FTA
9 SRO1151(I)/2007 Table - Section 19 PTA: General exemption on import from Mauritius under PTA PTA: exem from PTA ption Maur General on import itius under 5
10 SRO1261(I)/2007 Table I - Section 19 PTA: General exemption on import from Malaysia under PTA PTA: exem from PTA ption Mala General on import ysia under 2,517
11 SRO1261(I)/2007 Table II - Section 19 PTA: General exemption on import from Malaysia under PTA PTA: exem from PTA ption Mala General on import ysia under 922
12 SRO741(I)/2013 - Section 19 PTA: General exemption on import from Indonesia under Pak-Indonesia PTA PTA: exem from Pak-I ption Indon ndon General on import esia under esia PTA 3,647
13 SRO280(I)/2014 d - Section 19 FTA: General exemption on import from Sri Lanka under Pak-Sri Lanka FTA FTA: exem from Pak- ption Sri L Sri La General on import anka under nka FTA 480
14 SRO280(I)/2014 - FTA: General exemption FTA: General -
Page 172
Section 19 on import from Sri Lanka exemption on import
under Pak-Sri Lanka FTA from Sri Lanka under Pak-Sri Lanka FTA
15 SRO280(I)/2014 Table-I - Section 19 FTA: General exemption on import from Sri Lanka under Pak-Sri Lanka FTA FTA: General exemption on import from Sri Lanka under Pak-Sri Lanka FTA 1,773
SRO280(I)/2014 FTA: General exemption FTA: General
16 TABLE-III - Section 19 on import from Sri Lanka under Pak-Sri Lanka FTA exemption on import from Sri Lanka under Pak-Sri Lanka FTA 58
Total 45,020
Part 3: 5th Schedule Exemptions
Imports of Plant,
5th Schedule Machinery, Equipment
1 (Customs Duty) and Apparatus, including Industry - General 20,758
Part-I Capital Goods for various industries/sectors
5th Schedule Import of Active
Pharmaceutical
2 (Customs Duty)- Pharmaceutical industry 1,302
Part II Table-A Ingredients by pharma
Page 173

sector

5th S chedule
Excepien ts/Chemicals by Pharmaceutical
3 (Customs Part II Tabl Duty)- e-B pharmaceutical sector industry 452
5th S chedule Drugs (mostly Life Pharmaceutical
4 (Customs Duty)- Saving) by industry General 6,482
Part II Table-C pharmaceutical sector ,
5th S chedule Packing Materials/Raw Pharmaceutical
5 (Customs Part II Tabl Duty)- e-D Materials pharmac for Packing by eutical sector industry 707
5th S chedule Diagnostic Pharmaceutical
6 (Customs Part II Tabl Duty)- e-E Kits/Equipments pharmaceutical s by ector industry 2,121
7 5th Schedule(C Duty)- Part ustoms III Poultry Sectors and Textile Poultry and Sectors Textile 25,865
5th Machinery and Machinery and
8 Schedule(Customs Equipme nt for Textile Equipment for Textile 3,127
Duty)- Part IV Sector Sector
5th Automotive Automotive
9 Schedule(Customs Manufacturing Sector Manufacturing Sector 832
Duty)- Part V (Auto Policy) (Auto Policy)
10 5th Aviation Sector ( Aviation Aviation Sector 713
Page 174
Schedule(Customs Duty)- Part VI Policy) (Aviation Policy)
5th Schedule Essential edible items like pulses, potato etc, Oil Essential edible items like pulses, potato etc,
11 (Customs Duty) Part-VII and Oil products, Inputs of export sectors etc. Oil and Oil products, Inputs of export sectors etc. 25,026
5th
12 Schedule(Customs Duty)- Part VIII Miscellaneous. Miscellaneous. 474
Total 87,859
Part 4: General Conces 268(I)/2015 - sions: Automobile sector, Mining equipment & E&P Companies, CPEC, etc.
1 Section 19 machinery imported by Thar Coal Field Thar Coal Field 521
Raw material of survey Survey based Local
based Local industries: industries: Stationary/
2 565(I)/2006 - Stationary/ Electrical Electrical Capacitors/ 14,950
Section 19 Capacitors/ Pesticides / Pesticides / Distilled
Distilled Fatty Acids / Fatty Acids / CRC &
CRC & GI coils / Fans/ GI coils / Fans/
Page 175
Transformers / Electric Transformers /
Motors manufacturers Electric Motors manufacturers
Auto Sector: General Auto Sector,
SRO 499(I)/2013 -
3 Section 19 exemption of import of Hybrid Electric Vehicles consumers of automobiles 504
SRO678(I)/2004 - Exploration and Exploration and
4 Section 19 Production (E&P)Companies Production (E&P)Companies 5,326
5 107(I)/2019 and SRO 48(I)/2018 - Section 19 Import of Cotton Textile Sector (Local Yarn Producers) 2,717
SRO 642(I)/2016 - Imports by M/s CSCEL
6 Section 19 for Karachi-Peshawar Motorway M/s CSCEL 1,885
7 SRO 644(I)/2018 - Section 19 General: Concession of CD on import of electric motor vehicles General 8
8 SRO40(I)/2017 - Section 19 Lahore Orange Metro Train Project Contractors of Lahore Orange Metro Train Project 708
SRO655(I)/2006 - Vendors of
9 Section 19 Automotive sector Automotive sector 29,219
Page 176
10 SRO656(I)/2006 Section 19 - OEMs of Automotive Sector OEMs of Sector Automotive 39,582
Total 95,420
Part 5 : Exemption of Additional C ustoms Du Exemption ty of Addl.
Exemption of Addl. Customs Duty for
Customs Duty for imports imports under SRO
SRO 630(I)/2018 - under SRO 678-2004, 678-2004, Fifth
1 Section 18(5) Fifth Schedule, Chapter- Schedule, Ch apter- 3,036
99, SRO 492-2009, 565- 99, SRO 492- 2009,
2006, import of Vehicles 565-2006, import of
by new entrants, etc.. Vehicles by new
entrants, etc..
108(I)/2019 - Exemption of Addl. Exemption of Addl.
2 Section 18(5) Customs Duty on PCT 52.01 and 52.03 Customs PCT 52.01 Duty and on 52.03 1,737
Total 4,773
Part 6: Exemption of Regulatory Duty
1 SRO 640(I)/2018 Section 18(3) - Exemption of RD under Para 2 of the SRO for Imports under 678-2004, SRO Fifth 527
Page 177
imports under SRO 678- Schedule, Ch apter-
2004, Fifth Schedule, 99, SRO 492 -2009,
Chapter-99, SRO 492- 565-2006, import of
2009, 565-2006, import of Vehicles by new
Vehicles by new entrants, entrants, etc..
etc..
2 SRO 1265(I)/2018 - Section 18(3) Exemption of RD under Para 2 of the SRO for imports under SRO 678- 2004, Fifth Schedule, Chapter-99, SRO 492- 2009, 565-2006, import of Vehicles by new entrants, etc.. Imports 678-2004, Schedule, 99, SRO 565-2006, Vehicles entrants, under Ch 492 imp by etc.. SRO Fifth apter- -2009, ort of new 6,467
3 SRO 640(I)/2018 - Section 18(3) Exemption of RD under Para 2 of the SRO for imports under SRO 678- 2004, Fifth Schedule, Chapter-99, SRO 492- 2009, 565-2006, import of Vehicles by new entrants, etc.. Imports 678-2004, Schedule, 99, SRO 565-2006, Vehicles entrants, under Ch 492 imp by etc.. SRO Fifth apter- -2009, ort of new 2,396
Total 9,390.33
Page 178

Grand Total - Customs 253,144

Source: WeBOC 1.7 (Insights) Exemption SRO Wise Report