Sales tax exemption on parts for assembling and manufacturing of personal computers and laptops
Name of Incentive
Sales tax exemption on parts for assembling and manufacturing of personal computers and laptops
Type of Incentive
GST Incentive
Ministry
Agency
Sector
Electronics
Sub Sector
Product/Activity
Incentive Details
Description
Sales tax exemption on following parts for assembling and manufacturing of personal computers and laptops:
(i) Bare PCBs
(ii) Power Amplifier
(iii) Microprocessor/ Controllers
(iv) Equipment for SMT Manufacturing
(v) Laptop batteries
(vi) Adopters
(vii) Cooling fans
(viii) Heat sink
(ix) Hard Disk SSD
(x) RAM/ROMS
(xi) System on Chip/FPGA-IC
(xii) LCD / LED Screen
(xiii) Motherboards
(xiv) power supply
(xv) Optical Drives
(xvi) External Ports
(xvii) Network cards
(xviii) Graphic cards
(xix) wireless cards
(xx) micro phone
(xxi) Trackpad
Criteria for Consideration
'If imported by manufacturers and assemblers of computers and laptops, registered with and certified by Engineering Development Board in accordance with quota determined by IOCO
