Sales tax exemption on (a) Supplies; and (b) imports of plant, machinery, equipment for installation in tribal areas and of industrial inputs by the industries located in the ribal areas, as defined in the Constitution of Islamic Republic of Pakistan,− a
Name of Incentive
Sales tax exemption on (a) Supplies; and (b) imports of plant, machinery, equipment for installation in tribal areas and of industrial inputs by the industries located in the ribal areas, as defined in the Constitution of Islamic Republic of Pakistan,− a
Type of Incentive
GST Incentive
Ministry
Agency
Sector
Industry
Sub Sector
Product/Activity
Incentive Details
Description
Sales tax exemption on (a) Supplies; and (b) imports of plant, machinery, equipment for installation in tribal areas and of industrial inputs by the industries located in the ribal areas, as defined in the Constitution of Islamic Republic of Pakistan,− as made till 30th June, 2023, to which the provisions of the Act or the notifications issued thereunder, would have not applied had Article 247 of the Constitution not been omitted under the Constitution
(Twenty-fifth Amendment) Act, 2018 (XXXVII of 2018):
Provided that, in case of imports, the
same shall be allowed clearance by the
Customs authorities on presentation of a
post-dated cheque for the amount of sales
tax payable under the Sales Tax Act,
1990, and the same shall be returned to
the importer after presentation of a
consumption or installation certificate, as
the case may be, in respect of goods
imported as issued by the Commissioner
Inland Revenue having jurisdiction:
Provided further that if plant, machinery
and equipment, on which exemption is
availed under this serial number, is
transferred or supplied outside the tribal
areas, the tax exempted shall be paid at
applicable rate on residual value
Criteria for Consideration
Sales tax exemption on (a) Supplies; and (b) imports of plant, machinery, equipment for installation in tribal areas and of industrial inputs by the industries located in the ribal areas, as defined in the Constitution of Islamic Republic of Pakistan,− as made till 30th June, 2023, to which the provisions of the Act or the notifications issued thereunder, would have not applied had Article 247 of the Constitution not been omitted under the Constitution
(Twenty-fifth Amendment) Act, 2018 (XXXVII of 2018):
Provided that, in case of imports, the
same shall be allowed clearance by the
Customs authorities on presentation of a
post-dated cheque for the amount of sales
tax payable under the Sales Tax Act,
1990, and the same shall be returned to
the importer after presentation of a
consumption or installation certificate, as
the case may be, in respect of goods
imported as issued by the Commissioner
Inland Revenue having jurisdiction:
Provided further that if plant, machinery
and equipment, on which exemption is
availed under this serial number, is
transferred or supplied outside the tribal
areas, the tax exempted shall be paid at
applicable rate on residual value
(Twenty-fifth Amendment) Act, 2018 (XXXVII of 2018):
Provided that, in case of imports, the
same shall be allowed clearance by the
Customs authorities on presentation of a
post-dated cheque for the amount of sales
tax payable under the Sales Tax Act,
1990, and the same shall be returned to
the importer after presentation of a
consumption or installation certificate, as
the case may be, in respect of goods
imported as issued by the Commissioner
Inland Revenue having jurisdiction:
Provided further that if plant, machinery
and equipment, on which exemption is
availed under this serial number, is
transferred or supplied outside the tribal
areas, the tax exempted shall be paid at
applicable rate on residual value
