Zero-rate sales tax on certain exported goods
Name of Incentive
Zero-rate sales tax on certain exported goods
Type of Incentive
GST Incentive
Ministry
Agency
Sector
Transport
Sub Sector
Product/Activity
Incentive Details
Description
The following goods exported outside Pakistan are charged to sales tax at the rate of zero percent: (i) Supply, repair or maintenance of any ship which is neither;
(a) a ship of gross tonnage of less than 15 LDT; nor
(b) a ship designed or adapted for use for recreation or pleasure.
(ii) Supply, repair or maintenance of any aircraft which is neither;
(a) an aircraft of weight-less than 8000 kilograms; nor
(b) an aircraft designed or adapted for use for recreation or pleasure.
(iii) Supply of spare parts and equipment for ships and aircraft falling under (i) and (ii) above.
(iv) Supply of equipment and machinery for pilot age, salvage or towage services.
(v) Supply of equipment and machinery for air navigation services.
(vi) Supply of equipment and machinery for other services provided for the handling of ships or aircraft in a port or Customs Airport
Criteria for Consideration
(a) a ship of gross tonnage of less than 15 LDT
(b) a ship designed or adapted for use for recreation or pleasure.
(ii) Supply, repair or maintenance of any aircraft which is neither
(a) an aircraft of weight-less than 8000 kilograms
(b) an aircraft designed or adapted for use for recreation or pleasure
(iii) Supply of spare parts and equipment for ships and aircraft falling under (i) and (ii) above
(iv) Supply of equipment and machinery for pilot age, salvage or towage services.
(v) Supply of equipment and machinery for air navigation services
(vi) Supply of equipment and machinery for other services provided for the handling of ships or aircraft in a port or Customs Airport