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1 1 of 5 5/24/2011 3:14 PM GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS STATISTICS & REVENUE (REVENUE DIVISION) ******* Islamabad, the 17th June, 2005 NOTIFICATION (SALES TAX) S.R.O. 621(I)/2005. In exercise of the powers conferred by clause (c) of section 4 of the Sales Tax Act, 1990, and in supersession of the Notification No. S.R.O. 535(I)/2005, dated the 6 th June, 2005 and Notification No. S.R.O. 536(I)/2005, dated the 6 th June, 2005, the Federal Government is pleased to notify the goods specified in column (2) of the Table below, falling under the PCT Heading No. mentioned in column (3) of the said Table, to be the goods on which sales tax shall be charged at the rate of zero per cent on the supply and import thereof, namely:- TABLE Sr.No. Description of goods PCT Heading No. (1) (2) (3) 1 Leather and articles thereof to 41.15, 64.03, and other respective headings 2 Textile and articles thereof Chapter 50 to Chapter 63 of PCT and other respective headings 3 Carpets to Sports goods , and other respective headings 5 Surgical goods Respective headings 6 Maize (corn) starch Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds Rattans Emery Powder/grains Magnesium oxide Coning oil Spin Finish Oil Silicon dioxide Sodium Hydroxide (Caustic Soda), solid Sodium Hydroxide (Caustic Soda), in aqueous solution
2 2 of 5 5/24/2011 3:14 PM 16 Titanium dioxide Antimony oxide Sodium bromate Sodium sulphide Sodium hydrogen sulphide Sodium dithionite Sodium sulphite Sodium hydrosulphite Disodium sulphate Phosphinates (hypophosphites) and phosphonates( phosphites) 26 Disodium carbonate( soda ash) Sodium hyderogen carbonate(sodium bicarbonate) Hydrogen per oxide p-xylene Methylene chloride Trichloroethylene Ethylene Glycol (MEG) chloro 3-methyl phenol and chloro hydro quinone Di-ethylene glycol Ethyl glycol Tri-ethylene Glycol Glutar aldehyde Methyl ethyl ketone Formic acid Sodium formate Acetic acid Sodium acetate Cobalt acetate Acrylic acid and its salts Esters of Methacrylic acid Oxalic acid Adipic acid, its salts and esters Maleic Acid Pure terephthalic acid (PTA) Tartaric acid Citric acid Gluconic acid and its salts Glycolic acid and their esters Other phosphoric esters and their salts Dyes intermediates
3 3 of 5 5/24/2011 3:14 PM Antioxident DMF (Dimethyl Formamide) Acrylonitrile Other organic derivatives of hydrazine or of hydroxylamine 60 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters & other derivatives Synthetic organic tanning substances, inorganic tanning substances, tanning perpetrations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning Disperse dyes and preparations based thereon Acid dyes & preparation based thereon Basic dyes and preparations based thereon Direct dyes and perpetrations based thereon Indigo Blue Vat dyes and preparations bases thereon Reactive dyes and perpetrations based thereon Pigments and perpetrations based thereon Dyes, sulphur Dyes, synthetic Synthetic organic products of a kind used as fluorescent brightening agents 73 other synthetic organic colouring matter Pigments and preparations based on titanium dioxide 75 Other colouring matter and other preparations Granules, flakes, powder of glass (others) Lacquer / Hardener/ Resin Prepared water pigments of a kind used for finishing leather 79 Ink for inkjet engraver Anionic surface active agents Anionic surface active agents Cationic surface active agents Non-ionic surface active agents
4 4 of 5 5/24/2011 3:14 PM 84 Surface active preparations (including auxiliary washing preparations) and cleaning preparations 85 Preparations for the treatment of textile material, leather, fur skins or other material Spin Finish Oil Artificial waxes and prepared waxes Other artificial waxes Electro polishing chemicals Other glues (printing gum) Shoe adhesives Hot melt adhesive Enzymes Photographic film, with silver halide emulsion (for textile use) Sensitizing emulsions (for textile use) Lignin sulphonates Gum rosin Fungicides for leather industry Preparation of a kind used in textile or like industry Preparation of a kind used in leather or like industries Compound plasticizers for rubber or plastics Antimony triacetate Palladium catalyst Electrolyte salt Prepared binders for foundry moulds including Peroxide stabilizer & Nickel salt Polymers of vinyl acetate (in aqueous dispersion) Vinyl acetate copolymers: in aqueous dispersion Polymers of vinyl alcohol Other vinyl polymers Other acrylic polymers Acrylic polymers in primary forms Polyethylene terephthalate-yarn grade, and its waste 113 Nylon Chips (PA6) Polyurethanes Silicones in primary form Cellulose nitrates nonplasticised Other cellulose nitrates Carboxymethyl cellulose and its salts
5 119 Alginic acids, its salts and esters Nylon Tubes Artificial leather Synthetic leather grip Natural rubber latex Technical specialized natural rubber Rubber latex Synthetic rubber SBR 1502 latex Butadiene rubber Thermo-Plastic Rubber (T.P.R.) Vulcanized rubber thread and cord Leather shearing-finish leather with wool Articles of apparel and clothing accessories of fur skin Artificial fur and articles thereof English willow cleft (wood) Cork Granules Cork sheet Satin Finishing Wheels Carbon Fiber Glass fiber sleeves Shoe tacks Forging of surgical & dental instruments Nickel Anode (others) Nickel rotary printing screens Hooks for footwear Eyes & eyelets for footwear Tubular or bifurcated rivets Strings Bladders & covers of inflatable balls Press-fasteners, snap fasteners and press studs Buttons of plastics not covered with textile material Buttons of base metal not covered with textile material 151 Studs Slide fasteners fitted with chain scoops of base metal This notification shall be effective from the 6 th June, [C.No.1 (10) STT/2005] (Shahid Ahmad) Additional Secretary 5 of 5 5/24/2011 3:14 PM
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