Eighth Schedule: Eighth Schedule

EIGHTH SCHEDULE [See clause (aa) of sub-section (2) of section 3] Table-1 S. Description Heading Rate of Condition Nos. of the Sales (5) No. Tax First (1) (2) Schedule to (4) 943[1. ***] the Customs 944[2. ***] Act, 1969 945[3. ***] (IV of 1969) 946[4. ***] omitted ***] (3) [5. ***] omitted ***] omitted 6. 7. 8. ***] omitted 9. ***] omitted 10. ***] omitted 11. ***] omitted 12. ***] omitted 947[13 ***] omitted . [14. ***] omitted 941 The seventh schedule omitted by the Finance Act, 1997 942 The eighth schedule inserted by the Finance Act, 2014 943 Serial numbers 1 and 5 omitted by Finance Act, 2021. 944 Serial number 2 omitted by Finance Act, 2020. 945 S. No. 3 and entries relating thereto omitted by Finance Act, 2015 946 Serial number(s) 4 and 6 to 12 omitted by Finance (Supplementary) Act, 2022. 947 Serial number(s) 13 to 17, 20, 26 to 30 and 34 omitted by Finance (Supplementary) Act, 2022. 185 Sales Tax Act, 1990 S. Description Heading Rate of Condition Sales (5) No. Nos. of the Tax First (4) Schedule to 5% the Customs Act, 1969 (IV of 1969) (1) (2) (3) 15. ***] omitted 16. ***] omitted 17. ***] omitted 948[18 ***] . 949[19 ***] . 20. ***] omitted 950[21 ***] . 951[22 ***] . 23. Second hand and 6309.0000 worn clothing or footwear 952[25 ***] . 26. ***] omitted 27 ***] omitted 28 ***] omitted 29 ***] omitted 30 ***] omitted 953[31 [..........]] omitted . 954[32 [***] omitted . 2[33. [..........]] omitted 34. ***] omitted 948 Serial number 18 and entries relating thereto is omitted through Finance Act, 2019. 949 Serial number 19 omitted by Finance Act, 2021. 950 Serial number 21 and entries relating thereto is omitted through Finance Act, 2019. 951 Serial number 22 omitted by Finance Act, 2021. 952 Serial number 25 omitted by Finance Act, 2022. 953 Serial number 31 omitted through Finance Act, 2016. 954 Serial number 32 and entries relating thereto is omitted through Finance Act, 2019. 186 Sales Tax Act, 1990 S. Description Heading Rate of Condition No. Nos. of the Sales First Tax Schedule to the Customs Act, 1969 (IV of 1969) (1) (2) (3) (4) (5) 955[3 [..........]] omitted 5 to 42]. 43. Natural gas Respective 956[5%] If supplied to heading fertilizer plants for use as feed stock in manufacturing of fertilizer 44. Phosphoric acid 2809.2010 5% If imported by fertilizer company for manufacturing of DAP 95745 ***] omitted . 46. ***] omitted 47. Locally produced 27.01 Rs. Nil coal 958[700] per metric tonne or 959[18%] ad valorem, whichev er is higher 960[4 [..........]] omitted 8& 49 961[5 ***] 0. [51. ***] 955 S.No(s) 33 & 35 to 42 omitted by Finance Act, 2018. 956 For the figure “10” the figure “5” substituted through Finance Act, 2018. 957 Serial number(s) 45 and 46 omitted by Finance (Supplementary) Act, 2022 958 Expression substituted by Finance Act, 2022. 959 Expression substituted by Finance (Supplementary) Act, 2023. 960 S.No(s) 48 & 49 omitted by Finance Act, 2018. 961 S.No(s) 50 to 51 omitted by Finance Act, 2021. 187 Sales Tax Act, 1990 S. Description Heading Rate of Condition No. Nos. of the Sales First Tax Schedule to the Customs Act, 1969 (IV of 1969) (1) (2) (3) (4) (5) 962[5 ***] 2. 53. *** 963[Omitted] 96454 ***] omitted . 55. ***] omitted 56. Potassium Chlorate Respective 965[18%] Import and supply (KCLO3) headings alongwit thereof. Provided h rupees that rate of rupees 966[60] 967[60] per kilogram per shall not apply on kilogram imports made by and supplies made to organizations under the control of Ministry of Defence Production. 57. Rock phosphate Respective 10% If imported by headings fertilizer manufacturers for use in the manufacturing of fertilizers. 968[5 ***] 8. [59. ***] omitted 969[6 ***] omitted 0. 61. ***] omitted 62. ***] omitted 63. ***] omitted 64. ***] omitted 962 Serial number 52 omitted by Finance Act, 2022. 963 Serial number 53 omitted by Finance Act, 2025. 964 Serial number(s) 54, 55, 59 and 61 to 64 omitted by Finance (Supplementary) Act, 2022 965 Expression substituted by Finance (Supplementary) Act, 2023. 966 The figure substituted by Finance Act, 2022. 967 The figure substituted by Finance Act, 2022. 968 S.No. 58 omitted by Finance Act, 2024. 969 Serial number 60 “Fat filled Milk” omitted by Finance Act, 2022. 188 Sales Tax Act, 1990 S. Description Heading Rate of Condition No. Nos. of the Sales (5) (2) Tax (1) ***] First Local supplies only] 970[6 ***] Schedule to (4) ***] omitted the Customs If supplied locally 5. Act, 1969 1% 97166 (IV of 1969) 1% . (3) 972[6 6A ***] omitted 66B ***] 67. 68. ***] omitted 69. 973[7 ***] omitted 0. Following locally Respective 974[7 manufactured Heading 1. electric vehicles (i) Road Tractors for semi- trailers (Electric Prime Movers) (ii) Electric Buses (iii) Three Wheeler Electric Rickshaw (iv) Three Wheeler Electric Loader (v) Electric Trucks (vi) Electric Motorcycle Following locally Respective manufactured or heading assembled electric 970 Serial numbers 65 and 67 omitted by Finance Act, 2021. 971 S.No. 58 omitted by Finance Act, 2024. 972 Serial number(s) 66A, 66B and 68, 69 omitted by Finance (Supplementary) Act, 2022 973 Serial number 70 substituted by Finance (Supplementary) Act, 2022 974 New serial numbers 71 to 74 inserted by Finance Act, 2021. 189 Sales Tax Act, 1990 vehicles (4 wheelers) till 30th June, 2026: (i) Small cars/ SUVs with 50 Kwh battery or below; and (ii) Light commercial vehicles (LCVs) with 150 kwh battery or below 72. *** 975[Omitted] 976[7 Locally 3. manufactured Hybrid electric vehicle 977[till 30th June, 2026]: (a) Upto 1800 cc (b) From 1801 cc to 87.03 8.5%. 12.75% 2500 cc 87.03 16%.] 74. Goods supplied from Respective tax-exempt areas of headings erstwhile FATA/PATA to the taxable areas 978[7 ***] 5 979[7 ***] omitted 6 980[7 Imported personal 8471.3020 10% 7 computers and and Laptop computers, 8471.3010 notebooks whether or not incorporating multimedia kit 981[7 Supply of locally 71.13 3% No input tax shall be 8. manufactured articles adjusted of jewellery, or parts thereof, of precious metal or of metal clad with precious metal. 79. Electric vehicle in 8703.8090 12.5% CBU condition of 50 kwh battery or below 975 Serial number 72 omitted by Finance Act, 2025. 976 Serial number 73 substituted by Finance (Supplementary) Act, 2022 977 Expression inserted by Finance Act, 2024. 978 Serial number 75 omitted by Finance Act, 2022. 979 Serial number 76 omitted by Finance (Supplementary) Act, 2022 980 Serial number 77 substituted by Finance Act, 2024. 981 New serial number(s) 78 to 82 added by Finance Act, 2022 190 Sales Tax Act, 1990 80. EV transport buses of Respective 1% 25 seats or more in heading CBU condition 982[8 Substances registered Respective 1% Subject to the conditions that: 1. as drugs under the heading (i) Tax charged and deposited by the Drugs Act, 1976 manufacturer or importer, as the case (XXXI of 1976) may be, shall be final discharge of tax 983[***] in the supply chain (ii) No input tax 82. Raw materials for the Respective 1% shall be adjusted in the supply chain. basic manufacture of heading Subject to the conditions that: (i) pharmaceutical active DRAP shall certify item-wise ingredients and for requirement of manufacturers of manufacture of drugs and APIs and in case of import pharmaceutical shall furnish all relevant information products, provided to Pakistan Customs Computerized that in case of import, System; and (ii) No input tax shall be only such raw adjusted in the supply chain.] materials shall be Subject to the entitled to reduced condition that no refund of excessive rate as specified in input tax, if any, shall be admissible.] column (4) which are liable to customs duty not exceeding eleven per cent ad valorem, either under the First Schedule or Fifth Schedule to the Customs Act, 1969 (IV of 1969) or under a notification issued under section 19 thereof. 984[8 DAP Respective 5% 3 headings 982 Serial numbers 81 & 82 substituted by Finance Act, 2023 983 Expression omitted by Finance Act, 2024. 984 New serial number added by Finance Act, 2023 191 Sales Tax Act, 1990 98584 (i) Colors in sets 3213.1000 . (ii) Writing, drawing 3215.9010 and marking inks and 3215.9090 (iii) Erasers 4016.9210 and 4016.9290 (iv) Pencil sharpeners 8214.1000 (v) other drawing, 9017.2000 marking out or mathematical 10% calculating 10% 10% instruments 10% (geometry box) 10% (vi) Pens, ball pens, 96.08 10% (for 2025- markers and porous 26) tipped pens 12% (vii) Pencils 96.09 including color pencils 85. Oil cake and other 2306.1000 solid residue 86. Tractors 8701.9220 and 8701.9320 87. Local supply of Respective vermicillies, sheer headings mal, bun and rusk excluding those sold in bakeries, and sweet shops falling in the category of Tier-1 retailers. 88. Local supply of 2306.3000, poultry feed, cattle 2306.4900 feed, sunflower seed and meal, rape seed meal respective and canola seed meal headings 986 (i) imports of plant, Respective [89. machinery, and heading equipment for installation in the tribal areas, and import of 985 Serial number(s) 84 to 88 inserted by Finance Act, 2024. 986 Serial number 89 and 90 entries relating thereto inserted by Finance Act, 2025 192 Sales Tax Act, 1990 industrial inputs (for 2026- 27) by industries 14% located in the (for 2027- 28) tribal areas, as 16% defined in the (for 2028- 29) Constitution of 10%.”; the Islamic and Republic of Pakistan; and (ii) and supplies within the tribal areas Provided that, in case of imports, the same shall be allowed clearance by the Customs authorities in accordance with quota determined by IOCO. Provided further that if plant, machinery and equipment, on which reduced rate is availed under this serial number, is transferred or supplied outside the tribal areas, the differential amount of tax shall be paid at applicable rate. 90. Photovoltaic cells 8541.4200 whether or not and assembled in modules 8541.4300 or made up into panels 193 Sales Tax Act, 1990 987[Table-2 ***] Annex-A Header Information NTN/FTN of Regulatory authority no. Name of Regulatory authority Importer (3) Goods imported (Collectorate (1) (2) of import) Details of Input goods (to be filled by the chief executive of the importing company) HS Code Descripti on Specs Custom Duty rate (Saalpeplsic-Tax raabtlee) (aWpHplTicabl e) Quantity UOM Quantity imported Collector at e CRN/ Mach No . Date of CRN/ Mach. No . (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) CERTIFICATE. It is certified that the description and quantity mentioned above are commensurate with the project requirement and that the same are not manufactured locally. It is further certified that the above items shall not be used for any other purpose. Signature of Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive Name ______________________ N.I.C. No. __________________________________ NOTE:-- In case of clearance through Pakistan Customs Computerized System, the above information shall be furnished online against a specific user I.D. and password obtained under section 155D of the Customs Act, 1969. Explanation.— Chief Executive means.— 1. owner of the firm, in case of sole proprietorship; or 2. partner of firm having major share, in case of partnership firm; or 3. Chief Executive Officer or the Managing Director in case of limited company or multinational organization; or 4. Principal Officer in case of a foreign company. -------------- Annex-B 987 Table -2 omitted by Finance (Supplementary) Act, 2022. 194 Sales Tax Act, 1990 Header Information NTN/FTN of Importer Approval No. (1) (2) Details of Input goods (to be filled by the Goods imported authorized officer of the Regulatory Authority) (Collectorate of import) HS Code Descripti on Specs Custom Duty rate (applicabl eS)ales Tax rate (aWpHplTicabl e) Quantity UOM Quantity imported Collector at e CRN/Mac h. No. Date of CRN/ Mach No . (3 (4) (5) (6) (7) (8 (9 (10) (11) (1 (1 (14) ) ) ) 2) 3) CERTIFICATE. Before certifying the above-authorized officer of the Regulatory Authority shall ensure that the goods are genuine and bona fide requirement of the project and that the same are not manufactured locally. Signature ________________________ Designation ________________________ NOTE:-- In case of clearance through Pakistan Customs Computerized System, the above information shall be furnished online against a specific user I.D. and password obtained under section 155D of the Customs Act, 1969. ------------- 195 Sales Tax Act, 1990 988[The

Effective date: 1990-11-01

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