| 221 |
Zero rate-sales tax for Supplies made to exporters under the Duty and Tax Remission Rules, 2001 subject to the observance of procedures, restrictions and conditions prescribed therein.] |
GST Incentive |
|
|
Trade |
|
| 222 |
Zero-rate sales tax for supplies of locally manufactured plant and machinery of the following specifications, to manufacturers in the Export Processing Zone |
GST Incentive |
|
|
Machinery other than Electrical |
|
| 223 |
Zero-rate sales tax for supplies of such locally manufactured plant and machinery to petroleum and gas sector Exploration and Production companies, their contractors and sub-contractors as may be specified by the Federal Government, by notification in the |
GST Incentive |
|
|
Oil & Gas Explorations |
|
| 224 |
Zero-rate sales tax for supplies of raw materials components and goods for further manufacture of goods in the Export Processing Zones |
GST Incentive |
|
|
Trade |
|
| 225 |
Zero-rate sales tax on certain exported goods |
GST Incentive |
|
|
Transport |
|
| 226 |
Corporate Income Tax holiday for ten years for enterprises in Special Economic Zones |
Tax Incentive |
|
|
Industry |
|
| 227 |
Corporate Income Tax holiday for five years for developers in Special Economic Zones |
Tax Incentive |
|
|
Industry |
|
| 228 |
Corporate Income Tax exemption for agriculture |
Tax Incentive |
|
|
Agriculture |
|
| 229 |
Loss carry forward to industrial undertakings in Export Processing Zones |
Tax Incentive |
|
|
Industry |
|
| 230 |
Loss carry forward |
Tax Incentive |
|
|
Industry |
|