Fifth Schedule: Fifth Schedule

FIFTH SCHEDULE [See section 4] Serial Description No. (1) (2) 749[1. ***] 2. Supply to diplomats, diplomatic missions, privileged persons and privileged organizations which are covered under various Acts, 750[3. Orders, Rules, Regulations and Agreements passed by the Parliament or issued or agreed by the Government of Pakistan.] ***]omitted 751[4. ***]] 752[5. Supplies of raw materials 753[, components and goods for further] 754[6. manufacture of goods in the Export Processing Zones.] *****] 754[6A. ***]omitted 755[7. 756[8. Supplies made to exporters under the Duty and Tax Remission Rules, 2001 subject to the observance of procedures, restrictions 758[8A. and conditions prescribed therein.] Imports or supplies made to Gawadar Special Economic Zone, [9. excluding vehicles falling under heading 87.02 of the Pakistan Customs Tariff, subject to such conditions, limitations and restrictions as the 757[Board] may impose. ] Imports or supplies made by, for or to a qualified investment as specified at Serial No.1 of the First Schedule to the Foreign Investment (Promotion and Protection) Act, 2022 for the period as specified in the Second Schedule to the said Act.] ***]omitted 748 Fifth Schedule added by Finance Act, 1996. 749 S. Nos. 1 and 6 and entries relating thereto omitted by Finance Act, 2021. 750Serial number 3 and entries relating thereto in column (2) omitted by Finance (Supplementary) Act, 2022. 751Serial No. 4 and entry relating thereto omitted by Finance Act, 2012 752 Serial No. 5 added by the Finance Act, 1997. 753 Substituted for the words “and components for” by the Sales Tax (Amendment) Ordinance, 1999 754 Serial number(s) 6A and 9 and entries relating thereto in column (2) omitted by Finance (Supplementary) Act, 2022. 755Serial No. 7 added by Finance Ordinance, 2001 756 Serial No. 8 and entries relating thereto inserted by Finance Act, 2004 757Substituted f Revenue” by Finance Act, 2007 758 New serial No. 8A added by the Finance Act, 2023 127 Sales Tax Act, 1990 Serial Description No. (2) (1) ******] 759[10. 6[11. ****] 12. The following goods and the raw materials, packing materials, sub- components, components, sub-assemblies and assemblies imported or purchased locally for the manufacture of the said goods, subject to the conditions, limitations and restrictions as 760[prescribed by the Board]:-- 761[(i) to (ix) [......]] 762[(x) ... (xi) ... (xii) ... (xiii) ... (xiv) ... (xv) ... (xi) ...] (xvii) 763[***] (xviii) 764[***] (xix) 765[***] omitted. (xx) [***]. (xxi) [***] (xxii) [***] (xxiii)[Exercise books (PCT heading 4820.2000) (xxiv) [***] (xxv) [***] (xxvi) [***] 759 S. Nos. 10 and 11 and entries relating thereto omitted by Finance Act, 2021. 760 Substituted for the word “specified in Chapter XIV of the Sales Tax Special Procedure Rules, 2007” through Finance Act, 2019. 761 Serial numbers (i) to (ix) omitted through Finance Act, 2016. 762 Clauses (x) to (xvi) omitted by Finance Act, 2015 763 Clauses (xvii), (xx), (xxi), (xxii), (xxiv), (xxv), (xxvi) and (xxvii) of serial number 12 omitted by Finance Act, 2024. 764 Serial number (xviii) omitted through Finance Act, 2016. 765 Clause (xix) omitted by Finance (Supplementary) Act, 2022. 128 Serial Sales Tax Act, 1990 No. Description (1) (2) (xxvii) [***] 766[13. Supplies of raw materials, components and goods for further manufacture of goods in the Gwadar Free Zone and export thereof, provided that in case of supply to tariff area of Pakistan, tax shall be charged on the value assessed on the Goods Declaration for import 14 Supplies of locally manufactured plant and machinery of the following specifications, to manufacturers in the Gwadar Free Zone, subject to the conditions, restrictions and procedure given below, namely:− (i) plant and machinery, operated by power of any description, as is used for the manufacture or production of goods by that manufacturer. (ii) apparatus, appliances and equipment specifically meant or adapted for use in conjunction with the machinery specified in clause (i). (iii) mechanical and electrical control and transmission gear, meant or adapted for use in conjunction with machinery specified in clause (i). (iv) parts of machinery as specified in clauses (i), (ii) and (iii), identifiable for use in or with such machinery. Conditions, restrictions and procedures:− (a) the supplier of the machinery is registered under the Act; (b) proper bill of export is filed showing registration number; (c) the purchaser of the machinery is an established manufacturer located in the Gwadar Free Zone and holds a certificate from the Gwadar Port Authority to that effect; (d) the purchaser submits an indemnity bond in proper form to the satisfaction of the concerned Commissioner Inland Revenue that the machinery shall, without prior permission from the said Commissioner, not be sold, transferred or otherwise moved out of the Gwadar Free Zone before a period of five years from the date of entry into the Zone; 766 New serial numbers 13 and 14 inserted by Finance Act, 2020 shall have effect from the 1st June, 2020. 129 Sales Tax Act, 1990 Serial Description No. (1) (2) 767[15. (e) if the machinery is brought to tariff area of Pakistan outside 76816. Gwadar Free Zone, sales tax shall be charged on the value 769[17. assessed on the Goods Declaration for import; and [18. (f) breach of any of the conditions specified herein shall attract 770[19. legal action under the relevant provisions of the Act, besides recovery of the amount of sales tax along with default surcharge and penalties involved.] ***]omitted [***] omitted [***] omitted ***]omitted ***] 20. Petroleum Crude Oil (PCT heading 2709.0000)]. 771[21. [***] omitted 767 Serial numbers 15 and 18 omitted by Finance (Supplementary) Act, 2022. 768 Serial number(s) 16, 17 and 21 omitted by Finance Act, 2024. 769 Serial numbers 17 substituted by Finance Act, 2022. 770 Serial number 19 omitted by Finance Act, 2022. 771 New serial number 21 added by Finance Act, 2022. 130 Sales Tax Act, 1990 772[The

Effective date: 1990-11-01

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