Statement of Estimated Tax Expenditure of Federal Government
The Statement of Estimated Tax Expenditure of Federal Government is part of the federal budget for FY 2020-21. This page reproduces the text of its 178 PDF pages, extracted automatically from the official PDF published by the Finance Division, Government of Pakistan.
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Page 1
Statement of Estimated Tax Expenditure of Federal Government
Tax expenditure from federal taxes, in FY 2020, amounted to an estimated Rs.
1,150 billion. Tax expenditure in sales tax amounts highest at Rs. 518.8 billion (45% of
the total), while in income tax it amounts to Rs. 378 billion (33%), and in Customs, at
Rs. 253.1 billion (22%). In last fiscal year, FBR’s tax collection was Rs. 3,828 billion.
Hence, tax expenditure to total collection ratio comes to about 30%, and tax expenditure
to GDP ratio stands at around 3%.
The following codes apply where tax expenditure estimates are not quantified:
--- Cost of tax expenditure is zero or rounded to zero
“n.a.‖ Estimate is not available due to insufficient data
Note: The elimination of a tax expenditure would not necessarily yield the full tax
revenues shown in the following tables.
Tax Expenditure Estimates (Income Tax)
TABLE 1: Tax Expenditure Estimates of Income Tax - FY 2020
Contents (Rs. in mil)
Part 1: Allowances 36,435
Part 2: Tax Credits 104,498
Part 3: Exemptions from Total Income 212,070
Part 4: Reduction in Tax Rates 128
Part 5: Reduction in Tax Liability 2,986
Part 6: Exemption from Specific Provisions 2,975
Part 7: Others / Miscellaneous 18,934Page 2
Total 378,026
Estimate
Legal Description
Sr. Intended Beneficiary (Rs in
Ref
mil)
Part 1: Allowances
1 23 Initial Allowance New business entities. 30,010
Industrial undertaking
set up in specified rural
and under developed
2 23A First Year Allowance 335
areas or engaged in
the manufacturing of
cellular mobile phones
3 60 Deductible allowance for Zakat Persons paying Zakat 477
Deductible allowance for Persons paying
4 60A 2,453
Workers’ Welfare Fund Workers’ Welfare Fund
Persons paying
Deductible allowance for
5 60B Workers’ Participation 2,721
Workers’ Participation Fund
Fund
Individuals paying
Deductible allowance for profit
6 60C profit or share in rent 285
on debt
and share inPage 3
appreciation for value
of house on loan by
banks etc
Individuals having
Deductible allowance for income of less than
7 60D 154
education expenses Rs. 1.5 million, paying
tuition fee
Total 36,435
Part 2: Tax Credits
Tax credit for charitable Persons giving
1 61 2,492
donations charitable donations
Persons (excluding
Tax credit for investment in companies) investing
2 62 2,100
shares and insurance in shares, sukuks, or
life insurance
Persons (excluding
Tax credit for investment in
3 62A companies) investing 19
health insurance
in health insurance
Eligible persons as
Tax credit for contribution to an
4 63 defined in sub-section 1,162
Approved Pension Fund.
(19A) of section 2 ofPage 4
Ordinance
Tax credit for employment Corporate
5 64B 14
generation by manufacturers manufacturing sector
Tax credit for investment in
balancing, modernization and Corporate
6 65B 65,168
replacement of plant & manufacturing sector
machinery
Companies opting for
Tax credit for enlistment in Stock enlistment in a
7 65C 357
Exchange registered stock
exchange
Corporate industrial
Tax credit for newly established units (including
8 65D 5,573
industrial undertakings corporate dairy
farming)
Corporate industrial
Tax credit for industrial
units (including
9 65E undertakings established before 6,486
corporate dairy
the first day of July, 2011
farming)
Tax credit for Non-profit Non-profit
10 100C organizations, trusts or welfare organizations, trusts, 21,128
institutions welfare institutions
Total 104,498Page 5
Part 3: Exemptions from Total Income
Salary of foreign personnel Foreign experts
engaged by institutions of the working with Agha
1 3 117
Agha Khan Development Khan Development
Network Network, (Pakistan)
Salary received by Pakistani Employees (Pakistani
2 4 48
seafarers seafarers)
Foreign allowances (Government
3 5 Employees (diplomats) 1,167
of Pakistan)
Pension received by a citizen of Employees
4 8 2,781
Pakistan from a former employer (pensioners)
Employees (retired
5 9 Pensions (Government) government servants & 13,680
military personnel)
Employees
6 12 Commutation of Pension 18,722
(pensioners)
Employees (recipients
7 13 Gratuities 1,112
of gratuity payments)
Income derived by the families Families and
8 17 and dependents of the dependents of the n.a.
"Shaheeds" belonging to the "Shaheeds" belongingPage 6
Civil Armed Forces of Pakistan to the Civil Armed
Forces
Employees (retiring
Encashment of leave preparatory personnel of Armed
9 19 2,776
to retirement Forces or Government
servant)
Payments from a provident fund Employees (recipient
10 22 to which the Provident Funds of payments from 12,703
Act, 1925 applies. provident funds)
The accumulated balance due Employees
and becoming payable to an participating in a
11 23 2,106
employee participating in a recognized provident
recognized provident fund. fund.
The accumulated balance upto
50% received from a pension
fund at the time of eligible
person’s-
Voluntary participants
12 23A (a) retirement; or 179
in pension funds
(b) disability rendering him
unable to work; or
(c) death by his nominated
survivors.
13 23B Monthly installments from an Pensioners 21Page 7
income payment plan invested
with a pension fund manager
Withdrawal of accumulated
14 23C balance from approved pension Pensioners 240
fund
Benevolent grants paid from the
Benevolent Fund (under Central Employees (recipient
15 24 656
Employee Benevolent Fund and of benevolent grants)
Group Insurance Act, 1969)
Payments from an approved Families of deceased
16 25 superannuation fund made on enrolled in approved 59
the death of a beneficiary superannuation funds
Sums received by workers from Low-income workers;
17 26 Workers Participation Fund recipients of payments -
(WPF) from WPF
Special allowance or benefit for Employees receiving
employees to meet expenses payments to meet
18 39 1,167
incurred in the performance of expenses in the
the duties performance of duties
Income of a newspaper
19 40 employee representing Local Newspaper employees -
Travelling Allowance
20 53A Employment related perquisites Employees receiving 106Page 8
(food, education, medical employment-related
treatment and any other perquisites.
perquisites, if provided by
employer for free or at
subsidized rates)
House rent allowance (to judges
Judiciary of Superior
21 55 of the Supreme Court of 32
Courts
Pakistan or of High Courts)
Perquisites, benefits and
allowances received by a Judge Judiciary of Superior
22 56 283
of Supreme Court of Pakistan Courts
and Judge of High Court
Any income from voluntary
contributions, house property * National Investment
and investments in securities of (Unit) Trust of
the Federal Government derived Pakistan,
by the following, namely:- * Mutual Funds set up
23 57(1) by Investment 36
(i) National Investment (Unit) Corporation of
Trust of Pakistan Pakistan
(ii) Mutual Fund set up by the * Sheikh Sultan Trust
Investment Corporation of Karachi.
Pakistan,Page 9
(iii) Sheikh Sultan Trust, Karachi.
Income other than capital gain
on stock and shares of public
company, PTC vouchers,
modaraba certificates, or any
instrument of redeemable capital Mutual funds,
and derivative products held for investment companies,
less than 12 months derived by collective investment
any Mutual Fund, investment schemes, REIT
24 57(2) company, or a collective schemes, Private -
investment scheme or a REIT Equity & Venture
Scheme or Private Equity and Capital Funds, and
Venture Capital Fund or the National Investment
National Investment (Unit) Trust (Unit) Trust of Pakistan
of Pakistan, if not less than
ninety per cent of its income of
that year is distributed amongst
the Unit- holders.
Any income of the following
25 57(3)
funds and institution, namely:-
(i) a provident fund to which the
26 57(3) Provident Funds Act, 1925 Provident Funds 1,770
applies;Page 10
Trustees of recognized
(ii) trustees on behalf of a provident funds,
recognized provident fund or an approved
27 57(3) 13,118
approved superannuation fund or superannuation funds,
an approved gratuity fund; and approved gratuity
funds
(iii) a benevolent fund or group
Benevolent funds and
insurance scheme approved by
28 57(3) group insurance 104
the Board for the purposes of
schemes
this clause;
29 57(3) (iv) Service Fund; Service Funds -
(iv) Employees Old Age Benefits
Institution established under the Employees Old Age
30 57(3) 89
Employees Old Age Benefit Act, Benefits Institution
1976 (XIV of 1976);
(v) any Unit, Station or Unit, Station or
31 57(3) n.a
Regimental Institute; and Regimental Institutes
(vi) any recognized Regimental
Thrift and Savings Fund, the
assets of which consist solely of Regimental Thrift and
32 57(3) n.a.
deposits made by members and Savings Funds
profits earned by investment
thereof;Page 11
(vii) a Pension Fund approved by Approved Pension
33 57(3) 55
the SECP Funds
(viii) any profit or gain or benefit
derived by a pension fund
manager from a pension Fund
approved under the Voluntary Pension funds under
34 57(3) Pension System Rules, 2005, on the Voluntary Pension 14
redemption of the seed capital System Rules 2005
invested in pension fund as
specified in the Voluntary
Pension System Rules, 2005;
xi. International Irrigation International Irrigation
35 57(3) 0
Management Institute. Management Institute
xii. Punjab Pension Fund
established under the Punjab
36 57(3) Pension Fund Act, 2007 (I of Punjab Pension Fund 1,248
2007) and the trust established
thereunder.
xiii. Sindh Province Pension
Fund established under the Sindh Province
37 57(3) 1,162
Sindh Province Pension Fund Pension Fund
Ordinance, 2002.
38 57(3) xiv. Punjab General Provident Punjab General 181Page 12
Investment Fund established Provident Investment
under the Punjab General Fund
Provident Investment Fund Act,
2009 (V of 2009) and the trust
established thereunder.‖
Khyber Pakhtunkhwa
(xv) Khyber Pakhtunkhwa
Retirement Benefits
39 57(3) Retirement Benefits and Death 115
and Death
Compensation Fund.
Compensation Fund
(xvi) Khyber Pakhtunkhwa Khyber Pakhtunkhwa
40 57(3) General Provident Investment General Provident 1,693
Fund. Investment Fund
(xvii) Khyber Pakhtunkhwa Khyber Pakhtunkhwa
41 57(3) 1,105
Pension Fund ; Pension Fund
Any amount paid as donation to
Persons making
the following institution,
42 61 donations to the listed
foundations, societies, boards,
entities
trusts and funds, namely:
(i) any Sports Board or institution
recognised by the Federal
43 61 Government for the purposes of ibid n.a.
promoting, controlling or
regulating any sport or gamePage 13
44 61 (ia) The Citizens Foundation ibid 0.8
(iii) Fund for Promotion of
45 61 Science and Technology in ibid -
Pakistan
(iv) Fund for Retarded and
46 61 ibid n.a.
Handicapped Children
(v) National Trust Fund for the
47 61 ibid n.a.
Disabled
(vii) Fund for Development of
48 61 ibid n.a.
Mazaar of Hazarat Burri Imam
(viii) Rabita-e-Islami's Project for
49 61 ibid n.a.
printing copies of the Holy Quran
50 61 (ix) Fatimid Foundation, Karachi ibid 19.23
51 61 (x) Al-Shifa Trust ibid n.a.
(xii) Society for the Promotion of
52 61 Engineering Sciences and ibid -
Technology in Pakistan
(xxiii) Citizens-Police Liaison
Committee, Central Reporting
53 61 ibid n.a.
Cell, Sindh Governor House,
Karachi
54 61 (xxiv) ICIC Foundation ibid -
55 61 (xxvi) National Management ibid -Page 14
Foundation
(xxvii) Endowment Fund of the
56 61 institutions of the Agha Khan ibid 16
Development Network
(xxviii) Shaheed Zulfiqar Ali
57 61 ibid n.a.
Bhutto Memorial Awards Society
58 61 (xxix) Iqbal Memorial Fund ibid n.a.
(xxx) Cancer Research
59 61 ibid 3
Foundation of Pakistan, Lahore
(xxxi) Shaukat Khanum Memorial
60 61 ibid 681
Trust, Lahore
(xxxii) Christian Memorial
61 61 ibid 0.06
Hospital, Sialkot
(xxxiii) National Museums,
National Libraries and
62 61 Monuments or institutions ibid n.a.
declared to be National Heritage
by the Federal Government
(xxxiv) Mumtaz Bakhtawar
63 61 ibid 0.43
Memorial Trust Hospital, Lahore
(xxxv) Kashmir Fund for
64 61 Rehabilitation of Kashmir ibid n.a.
Refugees and Freedom FightersPage 15
(xxxvi) Institutions of the Agha
65 61 Khan Development Network ibid 975
(Pakistan)
(xxxvii) Azad Kashmir
President's Mujahid Fund, 1972;
National Institute of
Cardiovascular Diseases,
(Pakistan) Karachi; Businessmen
Hospital Trust, Lahore; Premier
66 61 Trust Hospital, Mardan; Faisal ibid 97
Shaheed Memorial Hospital
Trust, Gujranwala; Khair-un-Nisa
Hospital Foundation, Lahore;
Sind and Balochistan Advocates'
Benevolent Fund; Rashid Minhas
Memorial Hospital Fund.
(xxxviii) Any relief or welfare fund
67 61 established by the Federal ibid -
Government;
(xxxix) Mohatta Palace Gallery
68 61 ibid 4
Trust
(xl) Bagh-e-Quaid-e-Azam
69 61 ibid -
project, KarachiPage 16
(xli) Any amount donated for
70 61 ibid -
Tameer-e-Karachi Fund
(xlii) Pakistan Red Crescent
71 61 ibid 12
Society
(xliii) Bank of Commerce and
Credit International Foundation
72 61 ibid n.a.
for Advancement of Science and
Technology
(xliv) Any amount donated to
73 61 Federal Board of Revenue ibid -
Foundation.
74 61 (xlv) The Indus Hospital, Karachi ibid 186
(xlvi) Pakistan Sweet Homes
75 61 ibid 4
Angels and Fairies Place
76 61 (xlvii) Al-Shifa Trust Eye Hospital ibid 23
77 61 (xlviii) Aziz Tabba Foundation ibid 41
(xlix) Sindh Institute of Urology
and Transplantation, SIUT Trust
78 61 ibid 13
and Society for the Welfare of
SIUT
79 61 (i) Sharif Trust ibid 3
(ii) The Kidney Centre Post
80 61 ibid 3
Graduate InstitutePage 17
(Iii) Pakistan Disabled
81 61 ibid 1
Foundation
(Iiii) Sardar Trust Eye Hospital,
82 61 ibid 1
Lahore
(Iiv) Supreme Court of Pakistan
83 61 - Diamer Bhasha & Mohm and ibid 2,135
Dams
(lv) Layton Rahmatullah
84 61 ibid 227
Benevolent Trust (LRBT)
85 61 (lvi) Akhuwat ibid 134
Any amount donated to the Persons making
86 64A Prime Minister’s Special Fund for donations into the said -
victims of terrorism Fund.
Any amount donated to the Chief
Persons making
Minister’s (Punjab) Relief Fund
87 64B donations into the said -
for Internally Displaced Persons
Fund.
(IDPs) of NWFP.]
Prime Minister’s Flood Relief
Persons making
Fund 2010 and Provincial Chief
88 64C donations into the said -
Ministers’ Relief Funds, for
Fund.
victims of flood 2010.
Income for any tax year Emigrants and their
89 65A -
commencing from the tax year families in PakistanPage 18
2003, derived from the Welfare
Fund created under rule-26 of
the Emigration Rules, 1979
(made under section 16 of the
Emigration Ordinance, 1979
(XVIII of 1979), except the
income generated by the
aforesaid Fund through
commercial activities.
Any income derived by following Specific Entities by
90 66 -
entities: name
i. Abdul Sattar Edhi Foundation, Abdul Sattar Edhi
91 66 689
Karachi Foundation, Karachi
Al-Shifa Trust,
92 66 ii. Al-Shifa Trust, Rawalpindi 7
Rawalpindi
iii. Bilquis Edhi Foundation, Bilquis Edhi
93 66 395
Karachi Foundation, Karachi
Fatimid Foundation,
94 66 iv. Fatimid Foundation, Karachi 9
Karachi
International Islamic
vi. International Islamic Trade
95 66 Trade Finance -
Finance Corporation
Corporation
96 66 vii. Islamic Corporation for Islamic Corporation for -Page 19
Development of Private Sector Development of
Private Sector
viii. National Memorial Bab-e- National Memorial
97 66 -
Pakistan Trust Bab-e-Pakistan Trust
Pakistan Agricultural
ix. Pakistan Agricultural
98 66 Research Council, 4
Research Council, Islamabad
Islamabad
Pakistan Engineering
99 66 x. Pakistan Engineering Council 184
Council
The corporatized
xi. The corporatized entities of
entities of Pakistan
100 66 Pakistan Water and Power -
Water and Power
Development Authority
Development Authority
The Institution of
xii. The Institution of Engineers,
101 66 Engineers, Pakistan, 11
Pakistan, Lahore
Lahore
(xiia) The Prime Minister’s The Prime Minister’s
102 66 Special Fund for victims of Special Fund for -
terrorism victims of terrorism
(xiib) Chief Minister’s (Punjab) Chief Minister’s
Relief Fund for Internally (Punjab) Relief Fund
103 66 -
Displaced Persons (IDPs) of for Internally Displaced
NWFP Persons (IDPs) ofPage 20
NWFP
The Institutions of the
xiii. The Institutions of the Agha
Agha Khan
104 66 Khan Development Network 510
Development Network
(Pakistan)
(Pakistan)
The Liaquat National
xiv. The Liaquat National
105 66 Hospital Association, 224
Hospital Association, Karachi
Karachi
xv. The Pakistan Council of The Pakistan Council
106 66 Scientific and Industrial of Scientific and 135
Research Industrial Research
The Pakistan Water
xvi. The Pakistan Water and
107 66 and Power 8,315
Power Development Authority
Development Authority
xvii. WAPDA First Sukuk WAPDA First Sukuk
108 66 -
Company Limited Company Limited
(xix) Pension of a former
Former Presidents of
President of Pakistan and his
109 66 Pakistan and their -
widow under the President
widows
Pension Act, 1974
(xx) State Bank of Pakistan and State Bank of Pakistan
110 66 State Bank of Pakistan Banking and State Bank of 50,201
Services Corporation Pakistan BankingPage 21
Services Corporation
(xxi) International Finance International Finance
111 66 -
Corporation Corporation
(xxii) Pakistan Domestic Sukuk Pakistan Domestic
112 66 -
Company Ltd Sukuk Company Ltd
(xxiii) The Asian Development The Asian
113 66 -
Bank Development Bank
(xxiv) The ECO Trade and The ECO Trade and
114 66 495
Development Bank Development Bank
The Islamic Chamber
(xxv) The Islamic Chamber of
of Commerce and
Commerce and Industry under
115 66 Industry under the -
the Organization of Islamic
Organization of Islamic
Conference (OIC)
Conference (OIC)
116 66 (xxvi) COMSATS COMSATS -
(xxvii) WAPDA on issuance of
twenty billion rupees
117 66 TFC’s/SUKUK certificates for WAPDA -
consideration of Diamer Bhasha
Dam Projects
(xxviii) Federal Board of Federal Board of
118 66 -
Revenue Foundation Revenue Foundation
119 66 (xxix) WAPDA Second Sukuk WAPDA Second -Page 22
Company Limited Sukuk Company
Limited
The Citizens
120 66 (xxx) The Citizens Foundation 172
Foundation
Sindh Institute of
(xxxi) Sindh Institute of Urology
Urology and
and Transplantation, SIUT Trust
121 66 Transplantation, SIUT 840
and Society for the Welfare of
Trust and Society for
SIUT
the Welfare of SIUT
(xxxii) Greenstar Social Greenstar Social
122 66 Marketing Pakistan (Guarantee) Marketing Pakistan 24
Limited (Guarantee) Limited
Pakistan International
(xxxiii) Pakistan International
123 66 Sukuk Company n.a.
Sukuk Company Limited
Limited
(xxxiii) The Indus Hospital, The Indus Hospital,
124 66 78
Karachi Karachi
(xxxiv) Second Pakistan Second Pakistan
125 66 International Sukuk Company International Sukuk -
Limited Company Limited
(xxxv) Third Pakistan Third Pakistan
126 66 International Sukuk Company International Sukuk -
Limited Company LimitedPage 23
(xxxvi) Asian Infrastructure
Investment Bank and persons as
provided in Article 51 of Chapter
Asian Infrastructure
127 66 IX of the Articles of Agreement -
Investment Bank
signed and ratified by Pakistan
and entered into force on the
25th December, 2015.
(xxxvii) Gulab Devi Chest Gulab Devi Chest
128 66 11
Hospital. Hospital.
(xxxviii) Pakistan Poverty Pakistan Poverty
129 66 312
Alleviation Fund. Alleviation Fund.
(xxxix) National Academy of National Academy of
130 66 22
Performing Arts. Performing Arts.
Pakistan Sweet
(xl) Pakistan Sweet Homes
131 66 Homes Angels and 35
Angels and Fairies Place.
Fairies Place.
(xli) National Rural Support National Rural Support
132 66 510
Programme. Programme.
SAARC Energy
133 66 (xlii) SAARC Energy Centre. -
Centre.
134 66 (xliii) Pakistan Bar Council. Pakistan Bar Council. 0.4
(xliv) Pakistan Centre for Pakistan Centre for
135 66 0.8
Philanthropy. Philanthropy.Page 24
Pakistan Mortgage
(xlv) Pakistan Mortgage
136 66 Refinance Company 0.9
Refinance Company Limited.
Limited.
Aziz Tabba
137 66 (xlvi) Aziz Tabba Foundation. 32
Foundation.
Al-Shifa Trust Eye
138 66 (l) Al-Shifa Trust Eye Hospital. n.a.
Hospital.
(li) Saylani Welfare International Saylani Welfare
139 66 34
Trust. International Trust.
(lii) Shaukat Khanum Memorial Shaukat Khanum
140 66 141
Trust. Memorial Trust.
Layton Rahmatullah
(liii) Layton Rahmatullah
141 66 Benevolent Trust 47
Benevolent Trust (LRBT).
(LRBT).
The Kidney Centre
(liv) The Kidney Centre Post
142 66 Post Graduate 75
Graduate Training Institute.
Training Institute.
(lv) Pakistan Disabled Pakistan Disabled
143 66 -
Foundation. Foundation.
Forman Christian
144 66 (lvi) Forman Christian College; 30
College;
(lvii) Habib University Habib University
145 66 25
Foundation. Foundation.Page 25
Begum Akhtar
(lviii) Begum Akhtar Rukhsana
146 66 Rukhsana Memorial 21
Memorial Trust Hospital.
Trust Hospital.
Al-Khidmat
147 66 (lix) Al-Khidmat Foundation. 18
Foundation.
148 66 (lx) Dawat-e-Islami Trust Dawat-e-Islami Trust 512
(Ixi) Sardar Trust Eye Hospital, Sardar Trust Eye
149 66 1.2
Lahore. Hospital, Lahore.
Supreme Court of
(lxii) Supreme Court of Pakistan
Pakistan - Diamer
150 66 - Diamer Bhasha & Mohmand 3
Bhasha & Mohmand
Dams - Fund
Dams - Fund
(lxiii) National Disaster Risk National Disaster Risk
151 66 0.2
Management Fund. Management Fund.
Already
accounte
d for
under
(lxiv) Deposit Protection Deposit Protection
152 66 sub-
Corporation Corporation
clause
(xx)
under
consolidaPage 26
ted figure
for SBP
Sarmaya-e-Pakistan
153 66 (lxv) Sarmaya-e-Pakistan Limited -
Limited
154 66 (lxvi) Akhuwat Akhuwat 148
155 66 (lxvii) Audit Oversight Board. Audit Oversight Board. 0.4
Patient’s Aid
156 66 (lxviii) Patient’s Aid Foundation. 13
Foundation.
Any income derived by Sukuk
holder in relation to Sukuk issued
by -The Second Pakistan
International Sukuk Company
157 72A Sukuk holders 2,771
Limited‖ and the Third Pakistan
International Sukuk Company
Limited, including any gain on
disposal of such Sukuk.
Profit on debt derived by Hub
Hub Power Company
158 74 Power Company Limited on or 1.66
Limited
after the first day of July,1991
Any income of an agency of a Agencies of foreign
foreign Government, a foreign Governments, foreign
159 75 6,557
national (company, firm or nationals or any other
association of persons), or any non-resident personPage 27
other non-resident person approved by the
approved by the Federal Federal Government
Government for the purposes of
this clause, from profit on
moneys borrowed under a loan
agreement or in respect of
foreign currency instrument
approved by the Federal
Government.
Profit on debt on foreign Foreign currency
160 78 n.a.
currency accounts account holders
Citizens of Pakistan
Profit on debt derived by non-
residing abroad and
161 79 resident Pakistanis on rupee n.a.
remitting foreign
accounts
exchange
Income derived from a private
foreign currency account held
with an authorised bank in Foreign currency
Pakistan, or certificate of account holder
162 80 -
investment issued by investment resident individual
banks, by a resident individual citizens of Pakistan
who is a citizen of Pakistan:
(This exemption is not availablePage 28
in respect of any incremental
deposits made in the said
accounts on or after the 16th day
of December, 1999)
Financial institutions in
Profit on debt payable by
foreign countries
Pakistani industrial undertakings
163 90 lending with approval n.a.
to financial institutions in foreign
of Federal Government
countries
of Pakistan
Profit on debt derived by any
person on bonds issued by Investors / buyers of
Pakistan Mortgage Refinance bonds issued by
164 90A -
Company to refinance the Pakistan Mortgage
residential housing mortgage Refinance Company
market, for a period of five years
Text-book boards of
165 91 Text-book boards of Provinces 531
provinces
Regulators,
organizations and
Sports Boards (except Pakistan boards established by
166 98 59
Cricket Board). government to
encourage major
games and sportsPage 29
Collective Investment
Schemes and REIT
Schemes that are
Collective Investment Schemes
167 99 distributing more than 5,228
or a REIT Schemes
90% of their incomes
to certificate holders /
shareholders.
Taxpayers selling
Profits and gains on sale of immovable property to
168 99A immovable property to a REIT a Developmental REIT -
Scheme Scheme or a rental
REIT Scheme
169 100 Modarabas Modarabas 425
Venture capital companies and
venture capital funds registered Venture capital
under Venture Capital companies venture
170 101 Companies and Funds capital funds, and 1
Management Rules, 2000 and a Private Equity &
Private Equity and Venture Venture Capital Funds.
Capital Funds
Income representing a subsidy Recipients of subsidies
171 102A granted by the Federal granted by Federal 2,729
Government GovernmentPage 30
Distributions received by a
Investors investing in
taxpayer from collective
debt or money market
investment schemes or mutual
172 103 mutual funds and 1
funds (which are debt or money
collective investment
market funds and do not invest in
schemes
shares) out of capital gains
Income derived by the Libyan
Arab Foreign Investment Libyan Arab Foreign
173 104 -
Company being dividend of the Investment Company
Pak-Libya Holding Company.
Income derived by the
Government of Kingdom of
Government of
Saudi Arabia being dividend of
174 105 Kingdom of Saudi 25
the Saudi-Pak Industrial and
Arabia
Agricultural Investment Company
Limited.
Income derived by Kuwait
Kuwait Foreign
Foreign Trading Contracting and
Trading Contracting &
Investment Company or Kuwait
175 105A Investment Company, 38
Investment Authority being
and Kuwait Investment
dividend of the Pak Kuwait
Authority
Investment Company in Pakistan
176 105B Income received by a taxpayer Taxpayers receiving 43Page 31
from a corporate agricultural dividend income from
enterprise, distributed as corporate agricultural
dividend out of its income from enterprises
agriculture.
Any gain on transfer of a capital
asset, being a membership right
held by a member of an existing
stock exchange, for acquisition
of shares and trading or clearing Members of Stock
177 110B -
rights acquired by such member Exchange
in new corporatized stock
exchange in the course of
corporatization of an existing
stock exchange.
Any gain by a person on transfer
of a capital asset, being a bond
issued by Pakistan Mortgage Persons deriving gain
Refinance Company to refinance from bonds issued by
178 110C -
the residential housing mortgage Pakistan Mortgage
market, during the period from Refinance Company
the 1st day of July, 2018 till the
30th day of June, 2023.
179 114 Income under the head "capital Industrial undertakings n.a.Page 32
gains" derived by industrial set up in "Zones"
undertakings set up in a "Zone" within the meaning of
within the meaning of the Export Export Processing
Processing Zones Authority Zones Authority
Ordinance, 1980 Ordinance
Public sector
180 126 Public sector universities 4,242
Universities
Income derived by China
Overseas Ports Holding
Company Limited, China
Overseas Ports Holding
Company Pakistan (Private)
Limited, Gawadar International
181 126A Terminal Limited, Gawadar Listed companies 3
Marine Services Limited and
Gawadar Free Zone Company
Limited from Gawadar Port
operations for a period of twenty-
three years, with effect from the
sixth day of February, 2007.
Profit and gains derived by a
All businesses set up
182 126AA taxpayer from businesses set up -
in Gawadar Free Zone
in the Gawadar Free Zone AreaPage 33
Profit on debt derived by-
Foreign lenders or
(a) any foreign lender; or
public sector
(b) any local bank having more
banks/State bank
than 75 per cent shareholding of
having financing
183 126AB the Government or the State -
agreement with China
Bank of Pakistan, under a
Overseas Ports
Financing Agreement with the
Holding Company
China Overseas Ports Holding
Limited
Company Limited
Income derived by contractors
and sub-contractors of China
Overseas Ports Holding
Company Limited, China
Contractors and sub-
Overseas Ports Holding
contractors of listed
Company Pakistan (Private)
184 126AC companies from -
Limited, Gawadar International
Gawadar Port
Terminal Limited, Gawadar
operations
Marine Services Limited and
Gawadar Free Zone Company
Limited from Gawadar Port
operations
Income derived by China China Overseas Ports
185 126AD -
Overseas Ports Holding Holding CompanyPage 34
Company Limited being dividend Limited
received from China Overseas
Ports Holding Company Pakistan
(Private) Limited, Gwadar
International Terminal Limited
Gwadar Marine Services Limited
and Gwadar Free Zone
Company Limited
Profit and gains derived by Khalifa Coastal
186 126B -
Khalifa Coastal Refinery Refinery
187 126BA Refineries Oil refineries 443
Industrial undertakings
Industrial undertakings set up in
188 126C set up in Larkano -
Larkano Industrial Estate
Industrial Estate
Industrial undertakings set up in
the Gawadar declared by the
Federal Government to be a Industrial undertaking
189 126D -
Zone within the meaning of set up in the Gawadar
Export Processing Zone
Authority Ordinance, 1980
Income derived by a zone Zone enterprise as
190 126E enterprise as defined in the defined in the Special 198
Special Economic Zones Act, Economic Zones Act,Page 35
2012 and developer of zone for a 2012, and developers
period of ten years of zones.
1.Income of Astro Plastics (Pvt)
Limited derived from their project
Biaxially Oriented Polyethylene
Terephthalate (BOPET) Project;
Astro Plastics (Pvt)
and
191 126G Limited,
-
M/s. Novatex Limited
2. Income of Novatex Limited
derived from their project
Biaxially Oriented Polyethylene
Terephthalate (BOPET) Project.
Fruit processing or
Income from fruit processing or
preservation units set
preservation units set up in
up in Balochistan
192 126H Balochistan Province, Malakand
Province, Malakand -
Division, Gilgit Baltistan and
Division, Gilgit
FATA
Baltistan and ex-FATA
Industrial undertakings engaged Manufacturers of plant,
in the manufacture of plant, machinery &
193 126I machinery, equipment and items equipment for use in
11
with dedicated use for generation generation of
of renewable energy renewable energyPage 36
sources.
Profits and gains derived by a Industrial undertakings
taxpayer, from an industrial engaged in operating
undertaking engaged in warehousing or cold
194 126J n.a.
operating warehousing or cold chain facilities for
chain facilities for storage of storage of agriculture
agriculture produce produce
Profits and gains derived by
industrial undertakings set up for Halal meat production
195 126K
establishing and operating a units 21
halal meat production unit
Industrial undertakings
set up in the Provinces
of Khyber
Industrial undertakings set up in
Pukhtunkhwa and
196 126L the Provinces of Khyber
Baluchistan between 9
Pukhtunkhwa and Baluchistan
1st day of July,
2015and 30th day of
June, 2018
Companies deriving
Profits and gains derived by a
income from
197 126M taxpayer from a transmission line 7
transmission line
project set up in Pakistan
projects in PakistanPage 37
Profits and gains derived by a
taxpayer from an industrial
undertaking, duly certified by the
Local cellular mobile
198 126N Pakistan Telecommunication
phone manufacturers 12
Authority, engaged in the
manufacturing of cellular mobile
phones
Profits and gains of a company
from a green field industrial Green field industrial
199 126O
undertaking incorporated on or undertakings -
after the first day of July, 2019
Royalty, commission or fees
earned from a foreign enterprise
in consideration for the use
Innovators and
200 131 outside Pakistan of any patent,
technical experts 2
invention, model, design, secret
process or formula or similar
property right
Profits and gains derived by a
taxpayer from an electric power
Electric power
201 132 generation project set up in
generation projects 26,888
Pakistan on or after the 1st day
of July, 1988.Page 38
Profit and gains derived by Bosicor Oil Pakistan
202 132A
Bosicor Oil Pakistan Limited Limited (refinery) -
Coal mining projects in Sindh,
Coal mining projects in
203 132B supplying coal exclusively to
Sindh -
power generation projects.
Income from exports of computer Exporters of computer
204 133 software or IT services or IT software, IT services
1,239
enabled services or IT enabled services
Non-residents deriving
Income derived by non-residents income from
from investment in OGDCL investment in OGDCL
205 135A -
exchangeable bonds issued by exchangeable bonds
the Federal Government. issued by the Federal
Government.
Special purpose
Income of a special purpose
vehicles as defined in
vehicle as defined in the Asset
206 136 the Asset Backed
Backed Securitization Rules, -
Securitization Rules,
1999
1999
Employees receiving
Medical treatment or
207 139 free medical care from
hospitalization for employees 1,051
employers.
208 141 Profit and gains derived by LNG LNG TerminalPage 39
Terminal Operators and Terminal Operators and 732
Owners Terminal Owners
Income from social security
contributions derived by the four Provincial social
209 142
provincial Social Security security institutions 5,017
institutions
Startups as defined in
210 143 Start-ups clause (62A) of section
635
2 of the ITO-2001
Individuals domiciled
Income of individuals domiciled
or companies and
145A, or companies and associations
211 associations of
146 of persons resident in the 4,454
persons resident in the
erstwhile Tribal Areas
ex-Tribal Areas
16,
212 39A, Others Others 1,192
51, 52
Total 212,070
Part 4 : Reduction in Tax Rates
The tax in respect of income Service providers and
1 3 -
from services rendered outside contractorsPage 40
Pakistan and construction
contracts executed outside
Pakistan shall be 50% of the
rates as specified in Division III
of Part III of the First Schedule
The income of Pakistan Cricket
Board derived from sources
2 3B outside Pakistan shall be taxed Pakistan Cricket Board
-
at a rate of four per cent of the
gross receipts from such sources
In the case of a modaraba the
rate of income tax shall be 25%
of total income excluding such
3 18 part of total income to which Modarabas
0.2
Division III of Part I of the First
Schedule or section153 or
section 154 applies.
The rate of tax shall be reduced
to 20% for a company setting up Companies setting up
an industrial undertaking industrial undertakings
4 18A -
between the first day of July, between 2014 and
2014 to the thirtieth day of June, 2017
2017, for a period of five yearsPage 41
beginning from the month in
which the industrial undertaking
is set up or commercial
production is commenced
whichever is later
The rate of tax shall be reduced
by 2% in case of a company
whose shares are traded on
stock exchange if it fulfills
Shariah compliant
prescribed shari’ah compliant
companies whose
5 18B criteria approved by State Bank
shares are traded on 6
of Pakistan, Securities and
stock exchange
Exchange Commission of
Pakistan and the Board, and
derives income from
manufacturing activities only
The tax on payments under the
Compulsory Monetization of
Transport Facility for Civil Employees (civil
6 27 Servants in BS-20 to BS-22 (as servants of BS-20 and 99
reduced by deduction of driver’s above)
salary) shall be charged at the
rate of 5% as a separate block ofPage 42
income.
The rate of tax under section 148
on import of hybrid cars shall be
reduced as below:- Consumers of Hybrid
7 28A
Upto 1200 cc - 100% Cars 23
1201 to 1800 cc - 50%
1801 to 2500 cc - 25%
The rates of tax as specified in
Division II of Part-IV of the First
Schedule shall be five percent in
8 28C E-commerce sector
the case of a person running -
online marketplace as defined in
clause (38B) of section 2.]
Total 128
Part 5: Reduction in Tax Liability
Any amount received as flying
allowance by flight engineers,
Employees (persons
navigators of Pakistan Armed
1 1(1) receiving flying 133
Forces, Pakistani Airlines or Civil
allowance)
Aviation Authority, Junior
Commissioned Officers or otherPage 43
ranks of Pakistan Armed Forces;
and submarine allowance by the
officers of the Pakistan Navy,
shall be taxed @ 2.5% as a
separate block of income
Total allowances received by
pilots of any Pakistani airlines
shall be taxed at a rate of 7.5%,
provided that the reduction under Employees (pilots of
2 1(1AA) 430
this clause shall be available to Pakistani Airlines)
so much of the allowances as
exceeds an amount equal to the
basic pay
Employees (full time
Tax concession for full time
3 1(2) teacher or a 2,421
teacher or a researcher
researcher)
In respect of old and used
automotive vehicles, tax under
section 148 shall not exceed the Importers of old and
4 4
amount specified in Notification used cars 1
No. S.R.O. 577(I)/2005, dated
the 6th June, 2005.
5 7 The amount of tax payable by Foreign film-makersPage 44
foreign film-makers from making -
films in Pakistan shall be
reduced by fifty percent on
income from film-making in
Pakistan.
The amount of tax payable by
resident companies deriving Film making
6 8 income from film-making shall be companies based in n.a.
reduced by seventy percent on Pakistan
income from film-making.
The tax payable on profits and
Taxpayers deriving
gains derived by a person from
7 9 income from low cost n.a.
low cost housing projects shall
housing projects
be reduced by fifty percent.
Total 2,986
Part 6 : Exemption from Specific Provisions
The provisions of section 111
regarding un-explained income
Foreign currency
1 5 or assets shall not apply in -
account holders
respect of foreign exchange
deposited in a private ForeignPage 45
Currency account, excluding
such accounts where
incremental deposits were made
on or after the 16th day of
December, 1999
(11A) The provisions of section
113, regarding minimum tax,
shall not apply to:
(iii) Pakistan Red Crescent Pakistan Red Crescent
2 11A 4
Society Society
(xiv) Corporate and Industrial Corporate and
3 11A Restructuring Corporation Industrial Restructuring n.a.
(CIRC) Corporation (CIRC)
(xxxi) National Disaster Risk National Disaster Risk
4 11A 0.2
Management Fund. Management Fund.
Note: Other entities under clause 11A which count as tax
5 expenditure have already been covered in Part 1 of
Second Schedule (above).
The provisions of section 148 M/s China State
shall not apply for import of plant, Construction
6 60A machinery and equipment in the Engineering 836
case of:- Corporation Ltd. (M/s
(a) M/s China State CSCEC); and M/sPage 46
Construction Engineering China Communication
Corporation Ltd. (M/s CSCEC); Construction Company
and (M/s CCCC).
(b) M/s China Communication
Construction Company (M/s
CCCC).
The provisions of section 148
shall not apply on import of
firefighting equipments by Industrial undertakings
7 60D industrial undertakings set up in set up in the special 23
the special economic zones economic zones
established by the Federal
Government.
M/s Dawat-e-Hadiya, Karachi
and Lahore University of
Management Sciences, Lahore] M/s Dawat-e-Hadiya,
shall be deemed to have been Karachi and Lahore
8 63 approved by the Commissioner University of
270
for the purpose of sub-section Management
(36) of section 2 notwithstanding Sciences, Lahore
the provisions of clause (c) of
sub-section (36) of section 2.
9 71 The provisions of this Ordinance M/s TAISEIPage 47
shall not be applicable to the M/s Corporation 84
TAISEI Corporation under the
agreement between National
Highway Authority, GOP
Provisions of sections 148 and Importers and
153 shall not be applicable on suppliers of items with
10 77 import and subsequent supply of dedicated use of
1,229
items with dedicated use of renewable sources of
renewable sources of energy energy
Coal Mining and Coal based
Power Generation Projects in
Sindh:-
(i) the dividend income of the
shareholders of such a project
shall be exempt from provisions Shareholders of coal
of section 150 mining and coal based
11 78 -
power generation
(ii) the payments made on projects in Sindh
account of sale or supply of
goods or providing or rendering
of services during project
construction and operations,
shall be exempt from thePage 48
provisions of section 152(2A)
and section 153."
The provisions of section 148
shall not apply to-
(i) Tillage and seed bed
preparation equipment as
specified below
(ii) Seeding or planting
equipment
12 91 Farming sector 528
(iii) Irrigation, drainage and agro-
chemical application equipment
(iv) Harvesting, threshing and
storage equipment
(v) Post-harvest handling and
processing & miscellaneous
machinery
The provisions of section 231B
(1A) shall not apply to light Beneficiaries of PM's
13 102 commercial vehicles leased Youth Business Loan n.a.
under the Prime Minister’s Youth Scheme
Business Loan Scheme.
Total 2,975Page 49
Part 7: Others / Miscellaneous
1 41 Agricultural income Agriculture sector * Note 1
Federal Government, Provincial
Government
2 49 Government, and Local
organizations 18,934
Government income.
Total 18,934
Grand Total - Income Tax 378,026
* Note 1: It is estimated that Rs. 69.5 billion is a tax gap under section 41 of the
Ordinance on account of provinces having the mandate to levy tax on agricultural
incomes. For details, please see Appendix 1.
Tax Expenditure Estimates (Sales Tax)
TABLE 2: Tax Expenditure Estimates of Sales Tax - FY 2020
Contents (Rs. in million)
Part 1: Zero Rating under 5th Schedule to Sales Tax Act 1990 13,671
Part 2: Exemption on Imports 255,843Page 50
Part 3: Exemption on Local Supplies 54,871
Part 4: Reduced Rates Under 8th Schedule (2%) 74,008
Part 5: Reduced Rates Under 8th Schedule (5%) 8,677
Part 6: Reduced Rates Under 8th Schedule (10%) 35,452
53,138
Part 7: Other Reduced Rates
Part 8: Sales Tax on Cellular Mobile Phones under 9th Schedule 23,154
Total 518,814
Sr Intended Estimate
Legal Ref. Description
No Beneficiary (Rs. mil)
Part 1: Zero Rating under 5th Schedule to Sales Tax Act 1990
Section 4 Manufacturing (Plant
27-b-Crude Oil From
(Zero Rating) and Machinery), 38,169
1 Petroleum And Bituminous
- 5th General Masses
Miner
Schedule (POL Products)
Section 4 Manufacturing
(Zero Rating) 04-a-Milk Cream And (Industrial Inputs), 4,346
2
- 5th Butter Dairy Products General Masses
Schedule (Food Products)
Section 4
3 27-e-Petroleum Gases & Manufacturing (POLPage 51
(Zero Rating) Other Gaseous Products), General 4,105
- 5th Hydrocarbons Masses (POL
Schedule Products)
Section 4 Diplomats and
(Zero Rating) Diplomatic Mission, 2,304
- 5th 27-c-Petroleum Refined Manufacturing (POL
4
Schedule Oil & Related Products products), General
Masses (POL
Products)
Section 4 Manufacturing
(Zero Rating) 10-b-Cereals And Grains (Industrial Inputs), 1,845
5
- 5th Other Than Rice General Masses
Schedule (Food Products)
Section 4
84-e-Special Industry
(Zero Rating) Manufacturing (Plant 1,531
6 Machinery Textile,
- 5th and Machinery)
Food,Pape
Schedule
Section 4 Manufacturing
(Zero Rating) (Industrial Imputes), 1,220
96-a-Misc. Manufactured
7 - 5th General Masses
Articles brushes, buttons,
Schedule (Household
Products)
8 Section 4 32-b-Tanning Or Dyeing ManufacturingPage 52
(Zero Rating) Extracts, Dyes, Pigments, I (Industrial Inputs), 468
- 5th General Masses
Schedule (Household
Products)
Section 4 Diplomats and
(Zero Rating) 89-b-Ships, Boats, & Diplomatic Mission, 271
9
- 5th Floating Structures Manufacturing (Plant
Schedule and Machinery)
Section 4
72-a-Iron & Steel;
(Zero Rating) Manufacturing (Plant 269
10 Ferroalloys; Bars,
- 5th and Machinery)
Including W
Schedule
Section 4 Manufacturing
48-b-Articles Of Paper
(Zero Rating) (Industrial Inputs), 266
11 Pulp Filter Paper,
- 5th General Masses
Wallpaper
Schedule (Food Products)
Section 4 Manufacturing
(Zero Rating) (Industrial Inputs), 257
12 17-c-Sugar Confectionary
- 5th General Masses
Schedule (Food Products)
Section 4 Diplomats and
98-34-BUSINESS
13 (Zero Rating) Diplomatic Mission, 233
SUPPORT SERVICES
- 5th Manufacturing,Page 53
Schedule General Masses
Section 4 Manufacturing
(Zero Rating) (Industrial Inputs), 218
14 01-a-Live Animals
- 5th General Masses
Schedule (Food Products)
Section 4 Manufacturing
(Zero Rating) 85-g-Electronic (Industrial inputs), 205
15 - 5th Components And General Masses
Schedule Accessories (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 176
30-a-Pharmaceutical
16 - 5th General Masses
Products
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 173
48-a-Paper & Paperboard,
17 - 5th General Masses
Rolls , Sheets
Schedule (Household
Products)
Section 4 Diplomats and
18 27-g-Electrical Energy
(Zero Rating) Diplomatic Mission, 165Page 54
- 5th Manufacturing
Schedule (Industrial Inputs)
Section 4 Diplomats and
(Zero Rating) 88-a-Aircraft, Spacecraft, Diplomatic Mission, 139
19
- 5th Missiles & Parts Thereof Manufacturing
Schedule (Industrial Inputs)
Section 4 Diplomats and
98-15-MANAGEMENT
(Zero Rating) Diplomatic Mission, 118
20 CONSULTANTS
- 5th Manufacturing
SOFTWARE
Schedule (Industrial Inputs)
Section 4 Diplomats and
(Zero Rating) 98-18-SECURITY Diplomatic Mission, 108
21
- 5th SERVICES Manufacturing
Schedule (Industrial Inputs)
Section 4 Diplomats and
87-d-Other Vehicles /
(Zero Rating) Diplomatic Mission, 99
22 Carriages / Trailers;
- 5th Manufacturing
Vehicle
Schedule (Industrial Inputs)
Section 4 Diplomats and
(Zero Rating) Diplomatic Mission,
23 98-23-TRANSPORT
- 5th Manufacturing, 98
Schedule General Masses
24 Section 4 36-a-Explosives, ManufacturingPage 55
(Zero Rating) Pyrotechnic Products (Industrial Inputs) 89
- 5th
Schedule
Section 4
90-b-Laboratory
(Zero Rating) Manufacturing 82
25 Apparatus And Analytical,
- 5th (Industrial Inputs)
Optical,
Schedule
Section 4
(Zero Rating) Manufacturing 77
26 52-a-Cotton, Cotton Waste
- 5th (Industrial Inputs)
Schedule
Section 4
(Zero Rating) 38-a-Miscellaneous Manufacturing 69
27
- 5th Chemical Products (Industrial Inputs)
Schedule
Section 4
(Zero Rating) 39-a-Polymers, Polyesters Manufacturing 66
28
- 5th In Primary Form Etc (Industrial Inputs)
Schedule
Section 4 Diplomats and
(Zero Rating) 62-a-Articles Of Apparel & Diplomatic Mission, 62
29
- 5th Clothing Accessories-No Manufacturing
Schedule (Industrial Inputs),Page 56
General Masses
(Household
Products)
Diplomats and
Diplomatic Mission, 59
Section 4
85-h-Miscellaneous Manufacturing
(Zero Rating)
30 Electrical Machinery, (Industrial Inputs),
- 5th
Equipment General Masses
Schedule
(Household
Products)
Diplomats and
Diplomatic Mission, 52
Section 4
Manufacturing
(Zero Rating) 39-b-Plastics Packaging
31 (Industrial Inputs),
- 5th Materials Incl Boxes, Bags
General Masses
Schedule
(Household
Products)
Diplomats and
Section 4 Diplomatic Mission, 50
(Zero Rating) 84-g-Computer And Office Manufacturing
32
- 5th Equipment (Industrial Inputs),
Schedule General Masses
(HouseholdPage 57
Products)
Section 4
(Zero Rating) Manufacturing 49
33 52-c-Cotton Fabric
- 5th (Industrial Inputs)
Schedule
Diplomats and
Diplomatic Mission, 47
Section 4
Manufacturing
(Zero Rating)
34 98-04-CONSTRUCTION (Industrial Inputs),
- 5th
General Masses
Schedule
(Household
Products)
Diplomats and
Diplomatic Mission, 37
Section 4
Manufacturing
(Zero Rating) 15-b-Vegetable Oil, Fats &
35 (Industrial Inputs),
- 5th Waxes Etc
General Masses
Schedule
(Household
Products)
Section 4 Diplomats and
84-f-General Industrial
36 (Zero Rating) Diplomatic Mission, 37
Machinery And Equipment
- 5th ManufacturingPage 58
Schedule (Industrial Inputs),
General Masses
(Household
Products)
Section 4 Diplomats and
(Zero Rating) Diplomatic Mission, 36
37 - 5th 87-c-Motorcycles General Masses
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) 19-a-Preparation Of (Industrial inputs), 33
38 - 5th Cereals, Flour, Starch Or General Masses
Schedule Milk (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 30
25-b-Cement Clinker;
39 - 5th General Masses
Cement
Schedule (Household
Products)
Section 4 Manufacturing
23-b-Poultry And Animal
(Zero Rating) (Industrial inputs), 30
40 Feed; Meals Of Sunflower
- 5th General Masses
S
Schedule (HouseholdPage 59
Products)
Section 4 Manufacturing
(Zero Rating) 84-b-Agricutural Farm And (Industrial inputs), 29
41 - 5th Garden Machinery And General Masses
Schedule Equ (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 29
42 - 5th 29-a-Organic Chemicals General Masses
Schedule (Household
Products)
Section 4
(Zero Rating) 84-a-Engines Turbines Manufacturing 27
43
- 5th And Turbines (Industrial inputs)
Schedule
Section 4 Manufacturing
(Zero Rating) 12-b-Oil Seeds, Misc. (Industrial inputs), 27
44 - 5th Grains, Medicinal Plants, General Masses
Schedule St (Household
Products)
Section 4 49-a-Printed Books,
Diplomats and
45 (Zero Rating) Newspapers, Pictures, 24
Diplomatic Mission
- 5th ManuscriptsPage 60
Schedule
Section 4 Manufacturing
(Zero Rating) 58-a-Special Woven (Industrial inputs), 23
46 - 5th Fabrics, Tufted Textiles, General Masses
Schedule Lace (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 23
47 - 5th 90-c-Surgical Instruments General Masses
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 21
27-d-Lubricating Oils And
48 - 5th General Masses
Greases
Schedule (Household
Products)
Manufacturing
Section 4
(Industrial inputs), 21
(Zero Rating)
49 52-b-Cotton Yarn / Thread General Masses
- 5th
(Household
Schedule
Products)
Section 4 98-22-MAINTENANCE Diplomats and
50
(Zero Rating) AND REPAIR Diplomatic Mission 20Page 61
- 5th
Schedule
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 19
90-d-Medical, And Dental
51 - 5th General Masses
Instruments And Supplies
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 17
24-b-Cigarettes, Cigars
52 - 5th General Masses
Etc., Of Tobacco Or Substi
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 16
02-a-Meat & Edible Meat
53 - 5th General Masses
Offal
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 16
57-a-Carpets & Other
54 - 5th General Masses
Textile Floor Coverings
Schedule (Household
Products)
55 Section 4 87-b-Public Transport ManufacturingPage 62
(Zero Rating) Vehicles; Motor Vehicles (Industrial inputs), 15
- 5th General Masses
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 15
85-d-Electric Lighting And
56 - 5th General Masses
Wiring Equipment
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 15
40-a-Rubbers & Articles
57 - 5th General Masses
Thereof
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 14
25-a-Salt, Sculpture, Earth
58 - 5th General Masses
& Stone, Lime
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) 39-d-Other Articles Of (Industrial inputs), 11
59
- 5th Plastics Etc General Masses
Schedule (HouseholdPage 63
Products)
Section 4 Manufacturing
(Zero Rating) 09-b-Coffee, Coffee (Industrial inputs), 10
60 - 5th Substitutes; Mate, Spices General Masses
Schedule & Ot (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 10
90-a-Search, Detection,
61 - 5th General Masses
Navigation, Aeronautical,
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 9
28-a-Inorganic Chemicals,
62 - 5th General Masses
Organic / Inorganic Comp
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 9
55-b-Yarn / Thread Of
63 - 5th General Masses
Man-Made Fibers
Schedule (Household
Products)
Section 4 82-a-Tools, Spoons & Manufacturing
64
(Zero Rating) Forks Of Base Metal (Industrial inputs), 9Page 64
- 5th General Masses
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 8
41-a-Raw Hides & Skins &
65 - 5th General Masses
Leather
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 7
66 - 5th 07-a-Edible Vegetables General Masses
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 7
73-a-Articles Of Iron Or
67 - 5th General Masses
Steel
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) 32-a-Paints, Varnishes, (Industrial inputs), 7
68 - 5th Lacquers, Enamels, And General Masses
Schedule All (Household
Products)Page 65
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 7
85-f-Communications
69 - 5th General Masses
Equipment
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 6
63-a-Made-Up Textile
70 - 5th General Masses
Articles Nesoi, Needlecraft
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) 84-i-Miscellaneous (Industrial inputs), 6
71 - 5th Industrial And Commercial General Masses
Schedule Equip (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 6
20-b-Fruit And / Or
72 - 5th General Masses
Vegetable Juices
Schedule (Household
Products)
Section 4 68-a-Articles Of Stone, Manufacturing
73 (Zero Rating) Plaster, Cement, (Industrial inputs), 5
- 5th Asbestos, General MassesPage 66
Schedule (Household
Products)
Section 4
(Zero Rating) 98-33-LABOUR AND Diplomats and 5
74
- 5th MENPOWER SERVICES Diplomatic Mission
Schedule
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 5
75 - 5th 10-a-Rice General Masses
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 5
83-a-Miscellaneous
76 - 5th General Masses
Articles Of Base Metal
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 5
77 - 5th 42-a-Articles Of Leather General Masses
Schedule (Household
Products)
Section 4 Manufacturing
78 22-c-Aerated Waters
(Zero Rating) (Industrial inputs), 5Page 67
- 5th General Masses
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 4
11-a-Milling Industry
79 - 5th General Masses
Products
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) 22-a-Natural Water (Industrial inputs), 3
80 - 5th Including Mineral Water; General Masses
Schedule Ice & (Household
Products)
Diplomats and
Diplomatic Mission, 3
Section 4
Manufacturing
(Zero Rating) 94-a-Furniture, Bedding,
81 (Industrial Inputs),
- 5th Cushions, Lamps & Lightin
General Masses
Schedule
(Household
Products)
Section 4 Manufacturing
08-a-Edible Fruits & Nuts,
82 (Zero Rating) (Industrial inputs), 3
Peel Of Citrus/Melons
- 5th General MassesPage 68
Schedule (Household
Products)
Section 4
Manufacturing
(Zero Rating) 31-f-OTHER 2
83 (Industrial inputs),
- 5th FERTILIZERS
Agricultural Inputs
Schedule
Section 4 Manufacturing
(Zero Rating) 59-a-Impregnated, (Industrial inputs), 2
84 - 5th Coated, Covered, Or General Masses
Schedule Laminated Tea (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 2
85 - 5th 09-a-Tea General Masses
Schedule (Household
Products)
Section 4 Diplomats and
(Zero Rating) 34-a-Soaps, Waxes, Diplomatic Mission, 2
86 - 5th Scouring Products, General Masses
Schedule Candles, Mod (Household
Products)
Section 4 21-a-Extracts Of Coffee, Diplomats and
87
(Zero Rating) Tea Etc, Yeasts, Sauces, Diplomatic Mission, 2Page 69
- 5th General Masses
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 2
50-a-Silk, Including Yarns
88 - 5th General Masses
& Woven Fabrics Thereof
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 2
35-a-Albuminoidal Sub,
89 - 5th General Masses
Starches, Glues, Enzymes
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 2
85-a-Electric Transmission
90 - 5th General Masses
And Distribution Equipm
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 2
91 - 5th 69-a-Ceramic Products General Masses
Schedule (Household
Products)Page 70
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 2
92 - 5th 98-28-TECHNICAL General Masses
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 2
84-c-Construction, Mining,
93 - 5th General Masses
And Materials Handling
Schedule (Household
Products)
Section 4
(Zero Rating) 93-a-Arms & Ammunition, Diplomats and 2
94
- 5th Parts & Accessories Diplomatic Mission
Schedule
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 2
85-c-Household Electric
95 - 5th General Masses
Appliances
Schedule (Household
Products)
Section 4 Diplomats and
(Zero Rating) 64-a-Footwear, Gaiters, & Diplomatic Mission, 2
96
- 5th The Like Manufacturing
Schedule (Industrial inputs),Page 71
General Masses
(Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 1
61-a-Articles Of Apparel &
97 - 5th General Masses
Clothing Accessories-Kn
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 1
14-b-Vegetable Plaiting
98 - 5th General Masses
Materials
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 1
76-a-Aluminum & Articles
99 - 5th General Masses
Thereof
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 1
74-b-Copper Wires &
100 - 5th General Masses
Cables
Schedule (Household
Products)Page 72
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 1
101 - 5th 70-a-Glass & Glassware General Masses
Schedule (Household
Products)
Section 4
(Zero Rating) 79-a-Zinc & Articles Manufacturing 1
102
- 5th Thereof (Industrial inputs)
Schedule
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 1
98-25-MEDICAL
103 - 5th General Masses
LABORATORIES
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 1
71-a-Pearls, Stones,
104 - 5th General Masses
Precious Metals, Imitation
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) 39-c-Plastics Pipe, Pipe (Industrial inputs), 1
105
- 5th Fitting, Baths, Washbasin General Masses
Schedule (HouseholdPage 73
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs), 1
85-b-Electrical Industrial
106 - 5th General Masses
Apparatus
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) 33-a-Oils & Resinoids, (Industrial inputs), 1
107 - 5th Perfumery, Cosmetic Or General Masses
Schedule Toil (Household
Products)
Section 4 Manufacturing
(Zero Rating) 95-a-Toys, Games, (Industrial inputs), -
108 - 5th Related Equipment, Parts General Masses
Schedule & Acces (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs),
84-d-Metalworking
109 - 5th General Masses -
Machinery And Equipment
Schedule (Household
Products)
Section 4 55-c-Fabric Of Man-Made Manufacturing
110 -
(Zero Rating) Fibers (Industrial inputs),Page 74
- 5th General Masses
Schedule (Household
Products)
Section 4 Diplomats and
(Zero Rating) 98-09-PRINTING Diplomatic Mission,
111 -
- 5th SERVICES Manufacturing
Schedule (Industrial inputs)
Section 4 Manufacturing
(Zero Rating) 98-36-CLEARING AND (Industrial inputs),
112 - 5th FORWARDING AGENT General Masses -
Schedule SERVICES (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs),
44-a-Wood & Articles Of
113 - 5th General Masses -
Wood, Wood Charcoal
Schedule (Household
Products)
Section 4 Diplomats and
(Zero Rating) Diplomatic Mission,
114 98-20-WORKSHOPS -
- 5th Manufacturing
Schedule (Industrial inputs)
Section 4 80-a-Tin & Articles Manufacturing
115 -
(Zero Rating) Thereof (Industrial inputs),Page 75
- 5th General Masses
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) 74-a-Copper & Articles (Industrial inputs),
116 - 5th Thereof Excluding Wires & General Masses -
Schedule C (Household
Products)
Section 4
(Zero Rating) 27-f-Petroleum Jelly, Coke Manufacturing
117 -
- 5th , Bitumn & Similar Misc (Industrial inputs)
Schedule
Section 4 Manufacturing
(Zero Rating) (Industrial inputs),
84-h-Refrigeration And
118 - 5th General Masses -
Service Industry Machinery
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs),
55-a-Man-Made Staple
119 - 5th General Masses -
Fibers / Tows
Schedule (Household
Products)
120 Section 4 97-a-Works Of Art; Manufacturing -Page 76
(Zero Rating) Collectors' Pieces, (Industrial inputs),
- 5th Antiques General Masses
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) 54-a-Man-Made (Industrial inputs),
121 - 5th Filaments, Inc. Yarns & General Masses -
Schedule Woven Etc. (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs),
122 - 5th 39-e-Foam Product General Masses -
Schedule (Household
Products)
Section 4
(Zero Rating) Diplomats and
123 98-02-ADVERTISEMENT -
- 5th Diplomatic Mission
Schedule
Section 4 Manufacturing
(Zero Rating) (Industrial inputs),
23-a-Residues From Food
124 - 5th General Masses -
Industries, Oilcake
Schedule (Household
Products)Page 77
Section 4 Diplomats and
(Zero Rating) Diplomatic Missions,
06-a-Live Trees And Other
125 - 5th General Masses -
Plants
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) 20-a-Preparations Of (Industrial inputs),
126 - 5th Vegetables, Fruits, Nuts, General Masses -
Schedule Etc (Household
Products)
Section 4
(Zero Rating) 98-08-COURIER Diplomats and
127 -
- 5th SERVICES Diplomatic Missions
Schedule
Section 4 Manufacturing
(Zero Rating) (Industrial inputs),
56-a-Wadding, Felt &
128 - 5th General Masses -
Nonwovens, Special Yarns
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) 27-a-Coal , Lignite, Coal (Industrial inputs),
129 -
- 5th Gas, Oils ,Tars And Coal General Masses
Schedule (HouseholdPage 78
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs),
60-a-Knitted Or Crocheted
130 - 5th General Masses -
Fabrics
Schedule (Household
Products)
Section 4
(Zero Rating) Diplomats and
131 98-01-HOTELS -
- 5th Diplomatic Missions
Schedule
Section 4 Manufacturing
(Zero Rating) (Industrial inputs),
37-a-Photographic Or
132 - 5th General Masses -
Cinematographic Goods
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs),
133 - 5th 98-21-HEALTH CLUBS General Masses -
Schedule (Household
Products)
Section 4 90-e-Photographic Manufacturing
134 (Zero Rating) Cinematographic (Industrial inputs), -
- 5th Equipment And Su General MassesPage 79
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) 53-a-Vegetable Textile (Industrial inputs),
135 - 5th Fibers Nesoi, Yarns & General Masses -
Schedule Woven (Household
Products)
Section 4 Diplomats and
(Zero Rating) Diplomatic Missions,
136 - 5th 98-24-HOSPITAL General Masses -
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs),
65-a-Headgear & Other
137 - 5th General Masses -
Parts
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) 98-14-ARCHITECT (Industrial inputs),
138 -
- 5th TOWN PLANNERS Diplomats and
Schedule Diplomatic Missions
Section 4 Manufacturing
139 95-b-Sports Goods -
(Zero Rating) (Industrial inputs),Page 80
- 5th Diplomats and
Schedule Diplomatic Missions
Section 4 Manufacturing
(Zero Rating) (Industrial inputs),
98-27-TELECOM
140 - 5th General Masses -
COMPANIES
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs),
81-a-Base Metals Nesoi,
141 -5th Schedule General Masses -
Cermets, Articles Etc
(Household
Products)
Section 4 Manufacturing
(Zero Rating) 21-c-Beverage (Industrial inputs),
142 - 5th Concentrate, Other Misc General Masses -
Schedule Edible Prepa (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs),
98-17-TESTING NON
143 - 5th General Masses -
MEDICAL
Schedule (Household
Products)
144 Section 4 31-d-NPK Manufacturing -Page 81
(Zero Rating) (Industrial inputs),
- 5th Diplomats and
Schedule Diplomatic Missions
Section 4 Manufacturing
(Zero Rating) (Industrial inputs),
145 - 5th 03-a-Fish & Crustaceans General Masses -
Schedule (Household
Products)
Section 4 Manufacturing
(Zero Rating) 85-e-Household Audio (Industrial inputs),
146 - 5th And Video Equipment, And General Masses -
Schedule Audi (Household
Products)
Section 4 Manufacturing
(Zero Rating) (Industrial inputs),
04-b-Eggs, Honey, & Ed.
147 - 5th General Masses -
Products Of Animal Origin
Schedule (Household
Products)
Section 4
(Zero Rating) General Masses
148 31-b-DAP -
- 5th (Agricultural Inputs)
Schedule
Total 58,258Page 82
Less adjustment * (44,587)
Total after adjustment 13,671
* Note-I (adjustment in estimation):
In case of zero-rated items, the adjustment includes leaving out tax expenditure
estimation on some items, which if were not zero-rated, the full input tax would have been
claimed, such as crude oil, machinery for E&P sector, and material related to exports.
The tax expenditure to the extent of these items is thus deducted from the total estimation
of Part 1 (zero rated items). Item-wise cost is below:
Sr. Schedule Description Sales Value Adj. (17%)
Supplies of raw materials
components and goods for
further manufacture of
1 5th Schedule 2,951 502
goods in the Export
Processing Zones (Serial
no. 5)
Supplies of locally
manufactured plant and
machinery to petroleum
2 5th Schedule and gas sector Exploration 9,220 1,567
and Production
companies, their
contractors and sub-Page 83
contractors, specified by
the Federal Government,
subject to conditions and
restrictions (Serial no. 6)
Supplies made to
exporters under the Duty
3 5th Schedule 220 37
and Tax Remission Rules,
2001 (Serial no. 7)
Petroleum Crude Oil (PCT
4 5th Schedule heading 2709.0000) (Serial 249,886 42,481
no. 10)
Total amount to be adjusted 44,587
Part 2: Exemption on Imports
Foreign
Governments (Grant
Section 13 -
in Aids/Diplomat and
6th Schedule 30-a-Pharmaceutical
1 Diplomatic Mission ), 65,279
Table-I Products
General Masses
(Imports)
(Hospitals, Food
Items)
2 Section 13 - 52-a-Cotton, Cotton Waste Manufacturing 54,410Page 84
6th Schedule (Industrial inputs),
Table-I General Masses
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
15-b-Vegetable Oil, Fats &
3 Table-I General Masses 43,265
Waxes Etc
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
04-a-Milk Cream And
4 Table-I General Masses 40,436
Butter Dairy Products
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
23-b-Poultry And Animal
5 Table-I General Masses 28,065
Feed; Meals Of Sunflower
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 38-a-Miscellaneous (Industrial inputs),
6 16,396
Table-I Chemical Products General Masses
(Imports) (HouseholdPage 85
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
10-b-Cereals And Grains
7 Table-I General Masses 8,255
Other Than Rice
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
12-b-Oil Seeds, Misc.
8 Table-I General Masses 7,743
Grains, Medicinal Plants,
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
9 Table-I 07-a-Edible Vegetables General Masses 5,638
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 85-h-Miscellaneous (Industrial inputs),
10 Table-I Electrical Machinery, General Masses 5,212
(Imports) Equipment (Household
Products)
Section 13 - 84-g-Computer And Office Manufacturing
11 4,946
6th Schedule Equipment (Industrial inputs),Page 86
Table-I General Masses
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
12 Table-I 27-g-Electrical Energy General Masses 4,847
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
02-a-Meat & Edible Meat
13 Table-I General Masses 3,830
Offal
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 49-a-Printed Books, (Industrial inputs),
14 Table-I Newspapers, Pictures, General Masses 3,663
(Imports) Manuscripts (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
90-d-Medical, And Dental
15 Table-I General Masses 3,600
Instruments And Supplies
(Imports) (Household
Products)Page 87
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
16 Table-I 01-a-Live Animals General Masses 3,319
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
17 Table-I 10-a-Rice General Masses 3,268
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
85-a-Electric Transmission
18 Table-I General Masses 2,649
And Distribution Equipm
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 19-a-Preparation Of (Industrial inputs),
19 Table-I Cereals, Flour, Starch Or General Masses 2,371
(Imports) Milk (Household
Products)
Section 13 - 90-b-Laboratory Manufacturing
20 6th Schedule Apparatus And Analytical, (Industrial inputs), 2,113
Table-I Optical, General MassesPage 88
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
11-a-Milling Industry
21 Table-I General Masses 1,904
Products
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
22 Table-I 90-c-Surgical Instruments General Masses 1,503
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
23 Table-I 29-a-Organic Chemicals General Masses 1,349
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
85-d-Electric Lighting And
24 Table-I General Masses 1,149
Wiring Equipment
(Imports) (Household
Products)
25 Section 13 - 27-e-Petroleum Gases & Manufacturing 1,120Page 89
6th Schedule Other Gaseous (Industrial inputs),
Table-I Hydrocarbons General Masses
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
08-a-Edible Fruits & Nuts,
26 Table-I General Masses 1,030
Peel Of Citrus/Melons
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
85-c-Household Electric
27 Table-I General Masses 906
Appliances
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 85-g-Electronic (Industrial inputs),
28 Table-I Components And General Masses 838
(Imports) Accessories (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
29 03-a-Fish & Crustaceans 836
Table-I General Masses
(Imports) (HouseholdPage 90
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
16-a-Edible Preparation Of
30 Table-I General Masses 830
Meat, Fish, Crustaceans
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
37-a-Photographic Or
31 Table-I General Masses 799
Cinematographic Goods
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
96-a-Misc. Manufactured
32 Table-I General Masses 769
Articles brushes, buttons,
(Imports) (Household
Products)
Section 13 -
General Masses
6th Schedule
33 36-b-Matches (Household 756
Table-I
Products)
(Imports)
Section 13 - Manufacturing
04-b-Eggs, Honey, & Ed.
34 6th Schedule (Industrial inputs), 744
Products Of Animal Origin
Table-I General MassesPage 91
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 48-b-Articles Of Paper (Industrial inputs),
35 Table-I Pulp Filter Paper, General Masses 674
(Imports) Wallpaper (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
23-a-Residues From Food
36 Table-I General Masses 659
Industries, Oilcake
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 21-c-Beverage (Industrial inputs),
37 Table-I Concentrate, Other Misc General Masses 571
(Imports) Edible (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
84-a-Engines Turbines
38 Table-I General Masses 570
And Turbines
(Imports) (Household
Products)
39 Section 13 - 94-a-Furniture, Bedding, Manufacturing 566Page 92
6th Schedule Cushions, Lamps & (Industrial inputs),
Table-I Lightings General Masses
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 84-b-Agricutural Farm And (Industrial inputs),
40 Table-I Garden Machinery And General Masses 556
(Imports) Equ (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
25-a-Salt, Sculpture, Earth
41 Table-I General Masses 519
& Stone, Lime
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
09-b-Coffee, Coffee
42 Table-I General Masses 513
Substitutes; Mate, Spices
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
43 17-c-Sugar Confectionary 471
Table-I General Masses
(Imports) (HouseholdPage 93
Products)
Section 13 - Manufacturing
6th Schedule 20-a-Preparations Of (Industrial inputs),
44 Table-I Vegetables, Fruits, Nuts, General Masses 377
(Imports) Etc (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
28-a-Inorganic Chemicals,
45 Table-I General Masses 333
Organic / Inorganic Comp
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
14-b-Vegetable Plaiting
46 Table-I General Masses 304
Materials
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
47 Table-I 98-04-CONSTRUCTION General Masses 298
(Imports) (Household
Products)
Section 13 - 39-d-Other Articles Of Manufacturing
48 298
6th Schedule Plastics Etc (Industrial inputs),Page 94
Table-I General Masses
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
48-a-Paper & Paperboard,
49 Table-I General Masses 275
Rolls , Sheets
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 84-i-Miscellaneous (Industrial inputs),
50 Table-I Industrial And Commercial General Masses 244
(Imports) Equip (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
51 Table-I 17-a-Sugars General Masses 220
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
52 Table-I 52-c-Cotton Fabric General Masses 191
(Imports) (Household
Products)Page 95
Section 13 - Manufacturing
6th Schedule 22-a-Natural Water (Industrial inputs),
53 Table-I Including Mineral Water; General Masses 145
(Imports) Ice (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
71-a-Pearls, Stones,
54 Table-I General Masses 145
Precious Metals, Imitation
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
20-b-Fruit And / Or
55 Table-I General Masses 136
Vegetable Juices
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
31-f-OTHER
56 Table-I General Masses 128
FERTILIZERS
(Imports) (Household
Products)
Section 13 - Manufacturing
40-a-Rubbers & Articles
57 6th Schedule (Industrial inputs), 122
Thereof
Table-I General MassesPage 96
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
06-a-Live Trees And Other
58 Table-I General Masses 110
Plants
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 87-d-Other Vehicles / (Industrial inputs),
59 Table-I Carriages / Trailers; General Masses 107
(Imports) Vehicle (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
35-a-Albuminoidal Sub,
60 Table-I General Masses 78
Starches, Glues, Enzymes
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
15-a-Animal Oil, Fats &
61 Table-I General Masses 76
Waxes Etc
(Imports) (Household
Products)
62 Section 13 - 73-a-Articles Of Iron Or Manufacturing 70Page 97
6th Schedule Steel (Industrial inputs),
Table-I General Masses
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
63 Table-I 98-23-TRANSPORT General Masses 65
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
64 Table-I 98-02-ADVERTISEMENT General Masses 64
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
27-d-Lubricating Oils And
65 Table-I General Masses 61
Greases
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 39-b-Plastics Packaging (Industrial inputs),
66 58
Table-I Materials Incl Boxes, Bags General Masses
(Imports) (HouseholdPage 98
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
32-b-Tanning Or Dyeing
67 Table-I General Masses 56
Extracts, Dyes, Pigments,
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
84-f-General Industrial
68 Table-I General Masses 55
Machinery And Equipment
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
25-b-Cement Clinker;
69 Table-I General Masses 54
Cement
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
05-a-Products Of Animal
70 Table-I General Masses 54
Origin Inedible
(Imports) (Household
Products)
Section 13 - 84-c-Construction, Mining, Manufacturing
71 53
6th Schedule And Materials Handling (Industrial inputs),Page 99
Table-I General Masses
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule 24-a-Tobacco, Raw Or (Industrial inputs),
72 Table-I Processed; Tobacco General Masses 53
(Imports) Refuse; (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
73 Table-I 52-b-Cotton Yarn / Thread General Masses 51
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
21-a-Extracts Of Coffee,
74 Table-I General Masses 51
Tea Etc, Yeasts, Sauces
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
85-f-Communications
75 Table-I General Masses 47
Equipment
(Imports) (Household
Products)Page 100
Section 13 - Manufacturing
6th Schedule 68-a-Articles Of Stone, (Industrial inputs),
76 Table-I Plaster, Cement, General Masses 46
(Imports) Asbestos, (Household
Products)
Section 13 - Manufacturing
6th Schedule 33-a-Oils & Resinoids, (Industrial inputs),
77 Table-I Perfumery, Cosmetic Or General Masses 43
(Imports) Toil (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
85-b-Electrical Industrial
78 Table-I General Masses 42
Apparatus
(Imports) (Household
Products)
Section 13 - Manufacturing
6th Schedule (Industrial inputs),
81-a-Base Metals Nesoi,
79 Table-I General Masses 39
Cermets, Articles Etc
(Imports) (Household
Products)
Section 13 - 34-a-Soaps, Waxes, Manufacturing
80 6th Schedule Scouring Products, (Industrial inputs), 37
Table-I Candles, General Masses