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

(i) Supply, repair or maintenance of any ship which is neither
(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

Location for Consideration

Estimated Time

Ministry/Agency Details

Agency Contact

Agency Telephone

Agency Email

Agency Website

Agency Address

Guidelines/Forms

Remarks

Attachment

Online Form URL