Tenth Schedule: Tenth Schedule

TENTH SCHEDULE [See sub-section (1B) of section 3] 994[(1)]The tax on bricks, falling in PCT heading 995[6901.0000], shall be paid on fixed basis, 996[ ] at the rates specified in Table below:– TABLE S. Region or area Tax No. payable per month (1) (2) (3) 1. Lahore, Rawalpindi and Islamabad districts Rs. 12,500 2. Attock, Chakwal, Jehlum, Mandi Rs. 10,000 Bahauddin, Sargodha, Gujrat, Sialkot, Narowal, Gujranwala, Hafizabad, Sheikhupura, Kasur, Nankana Sahib, Chiniot, Faisalabad, Jhang, Toba Tek Singh, Okara and Sahiwal districts 3. Khushab, Mianwali, Bhakar, Layyah, Rs. 7,500 Muzaffarghar, Dera Ghazi Khan, Rajanpur, Multan, Lodhran, Khanewal, Vehari, Bahawalpur, Pakpattan, Bahawalnagar, Rahim Yar Khan districts; and Sindh, Khyber-Pakhtunkhwa and Baluchistan provinces 993 The new Tenth Schedule, the Eleventh Schedule and the Twelfth Schedule added through Finance Act, 2019. 994 Existing paragraph renumbered as paragraph (1) by Finance Act, 2020. 995 PCT heading “6901.1000” substituted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020 996 Expression “on monthly return,” Omitted through Tax Laws (Amendment) Act, 2020, dated 30-3-2020 198 Sales Tax Act, 1990 997[(2) Tax on cement or concrete blocks falling in PCT heading 6810.1100, shall be charged on fixed basis as per the following Table, namely:- TABLE S. No. Item Tax (1) (2) (3) 1. Paver Rs. 2 per sq.ft 2. Hollow block Rs. 3 per piece (volume less than 1 cubic feet) 3. Solid block Rs. 3 per piece (volume less than 1 cubic feet) 4. Kerb Stone Rs. 5 per piece (volume less than 1 cubic feet) 5. Kerb stone Rs. 10 per piece] (volume greater than 1 cubic feet) Note: No input tax adjustment shall be allowed against the tax paid under this Schedule.] 997 New paragraph (2) and its Table along with Note inserted by Finance Act, 2020. 199 Sales Tax Act, 1990 998[The

Effective date: 1990-11-01

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