13. Exemption: (1) Notwithstanding the provisions of section 3, supply of goods or import of goods specified in the Sixth Schedule shall, subject to such conditions as may be specified by the 434 Federal Government], be exempt from tax under this Act
S. No. |
Description |
Heading Nos. of the First Schedule to the Customs Act, 1969 (IV of 1969) |
(1) |
(2) |
(3) |
156. |
Import of CKD kits by local manufacturers of following Electric Vehicles:– |
|
(i) Road Tractors for semitrailers (Electric Prime Movers) |
8701.2060
|
|
(ii) Electric Buses |
8702.4090 |
|
(iii) Three-Wheeler Electric Rickshaw |
8703.8030 |
|
(iv) Three-Wheeler Electric Loader |
8704.9030 |
|
(v) Electric Trucks |
8704.9059 |
|
(vi) Electric Motorcycle |
8711.6090] |
Source:
S. No. 156, 2, Table-1 (Imports or Supplies), The Sixth Schedule of The Sales Tax Act, 1990
https://download1.fbr.gov.pk/Docs/2020812168165722SalesTaxAct,1990updatedupto(30.06.2020)--.pdf