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 [Federal Government], be exempt from tax under this Act.
Table-1
(Imports or Supplies)
|
Serial No
|
Description |
Heading Nos. of the First Schedule to the Customs Act, 1969 (IV of 1969) |
|
(1) |
(2) |
(3) |
|
126. |
Machinery, equipment, and tools for setting up maintenance, repair and overhaul (MRO) workshop by MRO company recognized by Aviation Division. |
Respective headings |
|
127. |
Operational tools, machinery, equipment and furniture and fixtures on one-time basis for setting up Greenfield airports by a company authorized by Aviation Division. |
Respective headings |
- Special Classification Provisions
|
PCT Code |
Description |
CD (%) |
|
(1) |
(2) |
(3) |
|
9911 |
(iii) Goods imported for aircrafts, not registered in Pakistan and under distress, for repair or maintenance, subject to authentication by Civil Aviation Authority of Pakistan |
E |
Sources:
- S. NO. 126, 127 of Table -1, Sixth Schedule of the Sales Tax Act 1990
https://download1.fbr.gov.pk/Docs/2021751375221891FinanceAct2021.pdf
- Chapter 99, Special Classification Provisions, SUB-CHAPTER–II IMPORT OF RELIEF GOODS, GIFTS, SAMPLES
https://download1.fbr.gov.pk/Docs/2021751375221891FinanceAct2021.pdf