Zero-rate sales tax on goods and raw materials, packing materials, sub-components, sub-assemblies and assemblies imported or purchased locally for the manufacturer of certain goods
Name of Incentive
Zero-rate sales tax on goods and raw materials, packing materials, sub-components, sub-assemblies and assemblies imported or purchased locally for the manufacturer of certain goods
Type of Incentive
GST Incentive
Ministry
Agency
Sector
Trade
Sub Sector
Product/Activity
Incentive Details
Description
Zero rate-sales tax on the following goods and the raw materials, packing materials, sub-components, components, sub-assemblies and assemblies imported or purchased locally for the manufacture of the said goods, subject to the conditions, limitations and restrictions as [prescribed by the Board]:
xvii) Preparations suitable for infants, put up for retail sale] (PCT Heading 1901.1000)
(xviii) 6[.....] (xix) Bicycles (PCT heading 87.12).
(xx) 7[Colors in sets (PCT heading 3213.1000).
(xxi) Writing, drawing and marking inks (PCT heading. 3215.9010 and 3215.9090)
(xxii) Erasers (PCT heading 4016.9210 and 4016.9290) (xxiii) Exercise books (PCT heading 4820.2000)
(xxiv) Pencil sharpeners (PCT heading 8214.1000)
(xxv) Geometry boxes (PCT heading 9017.2000)
(xxvi) Pens, ball pens, markers and porous tipped pens (PCT heading 96.08)
(xxvii) Pencils including color pencils ( PCT heading 96.09)”.]
Criteria for Consideration
Zero rate-sales tax on the following goods and the raw materials, packing materials, sub-components, components, sub-assemblies and assemblies imported or purchased locally for the manufacture of the said goods, subject to the conditions, limitations and restrictions as [prescribed by the Board]:
xvii) Preparations suitable for infants, put up for retail sale] (PCT Heading 1901.1000)
(xviii) 6[.....] (xix) Bicycles (PCT heading 87.12).
(xx) 7[Colors in sets (PCT heading 3213.1000).
(xxi) Writing, drawing and marking inks (PCT heading. 3215.9010 and 3215.9090)
(xxii) Erasers (PCT heading 4016.9210 and 4016.9290) (xxiii) Exercise books (PCT heading 4820.2000)
(xxiv) Pencil sharpeners (PCT heading 8214.1000)
(xxv) Geometry boxes (PCT heading 9017.2000)
(xxvi) Pens, ball pens, markers and porous tipped pens (PCT heading 96.08)
(xxvii) Pencils including color pencils ( PCT heading 96.09)”.]
xvii) Preparations suitable for infants, put up for retail sale] (PCT Heading 1901.1000)
(xviii) 6[.....] (xix) Bicycles (PCT heading 87.12).
(xx) 7[Colors in sets (PCT heading 3213.1000).
(xxi) Writing, drawing and marking inks (PCT heading. 3215.9010 and 3215.9090)
(xxii) Erasers (PCT heading 4016.9210 and 4016.9290) (xxiii) Exercise books (PCT heading 4820.2000)
(xxiv) Pencil sharpeners (PCT heading 8214.1000)
(xxv) Geometry boxes (PCT heading 9017.2000)
(xxvi) Pens, ball pens, markers and porous tipped pens (PCT heading 96.08)
(xxvii) Pencils including color pencils ( PCT heading 96.09)”.]
