Exemption from Sales Tax on medical and testing equipment regarding COVID-19
SRO 1007(I)/2021 is a Sales Tax SRO dated 9 August 2021, listed by FBR as "Exemption from Sales Tax on medical and testing equipment regarding COVID-19".
FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.
Page 1
GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
Islamabad, the 9th August, 2021.
NOTIFICATIION
(SALES TAX)
S.R.O. 1007(I)/2021.- In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990 and in supersession of its Notification No. S.R.O. 1257(I)/2020, dated the 25th November, 2020, the Federal Government is pleased to exempt the import and subsequent supply of the following goods from whole of the sales tax specified in columns (2) and (3) of the Table below, namely:-
TABLE
| S. No. | Description | PCT |
|---|---|---|
| (1) | (2) | (3) |
| 1. | Real-time PCR system (standard 96-well plate and 0.2ml tubes format, 5 channel) | Respective headings. |
| 2. | Biosafety Cabinet | |
| 3. | Auto Clave 50 Liter Capacity | |
| 4. | Multi channel pipette (0.5-10 pi) | |
| 5. | Single channel pipette a) 2 pi b) 10 pi c) 200 pi d) 1000 pi | |
| 6. | Muti channel pipette 20-200 ml | |
| 7. | Vacuum fold | |
| 8. | Micro Centrifuge (Non-refrigerated, Rotor capacity: 12 x 1.5 / 2.0 ml vessels, 2 x PCR strip, Max. speed: 12,100 x g (13,400 rpm)) | |
| 9. | PCR Cabinet (HEPA filter system, UV and white light) | |
| 10 | Real-time PCR kit for the detection of Coronavirus (SARS-CoV-2) |
Page 2
| S. No. | Description | PCT |
|---|---|---|
| 11 | Viral RNA Extraction Kit and machine (Automatic Extractors) | |
| 12 | VTM (Viral Transport Medium) | |
| 13 | Dr Oligo Synthesizer | |
| 14 | Refrigerator/freezer (-20 °C) | |
| 15 | Vortex Machine | |
| 16 | Refrigerated Centrifuge Machine (Rotor capacity 1.5ml x 24, max. speed 14000 rpm) | |
| 17 | UPS (6 KVA) | |
| 18 | Tyvek Suits | |
| 19 | N-95 | |
| 20 | Biohazard Bags (18 Liters) | |
| 21 | PARR (Powdered Air Purifying respirators) | |
| 22 | Multimode ventilator with air compressor | |
| 23 | Vital sign monitor with 2IBPand ETco2 two Temp. | |
| 24 | ICU motorized patient bed with side cabinet and over bed table | |
| 25 | Syringe infusion pump | |
| 26 | Infusion pump | |
| 27 | Electric suction machine | |
| 28 | Defibrillator | |
| 29 | X-Ray Mobile Machine | |
| 30 | Simple Nebulizer | |
| 31 | Ultrasound machine | |
| 32 | Noninvasive BIPAP | |
| 33 | ECG Machine | |
| 34 | Pulse Oximeters | |
| 35 | Ripple mattress | |
| 36 | Blood gas analyzer | |
| 37 | AMBU Bag | |
| 38 | Nitrile Gloves | |
| 39 | Latex Gloves | |
| 40 | Goggles | |
| 41 | Face Shields |
Page 3
| S. No. | Description | PCT |
|---|---|---|
| 42 | Gum Boots | |
| 43 | Mackintosh bed sheets | |
| 44 | Surgical Masks | |
| 45 | Air Ways | |
| 46 | Diaflow | |
| 47 | Disposible Nebulizer Mask Kit | |
| 48 | ECG Electrodes | |
| 49 | ETT Tube (Endotracheal Tubes) All sizes | |
| 50 | Humidifier Disposable Flexible | |
| 51 | IV Cannula all sizes | |
| 52 | IV Chambers | |
| 53 | Oxygen Recovery Kit | |
| 54 | Padded Sheets | |
| 55 | Stomach Tube | |
| 56 | Stylet for Endotracheal Tube | |
| 57 | Suction Tube control valve | |
| 58 | Tracheostomy Tube 7, 7.5, 8 | |
| 59 | Ventilator Circuit | |
| 60 | Ventury Masks | |
| 61 | Disposable shoes cover (water proof) |
This Notification shall take effect from the 9th day of July, 2021 and shall remain in force upto the 31st day of December, 2021.
[C. No. 2/10-STB/2020 (Pt-1)]
(Ch. Muhammad Tarique)
Additional Secretary
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