The
Sales Tax Act, 1990
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
The
SIXTH SCHEDULE
[See section 13(1)]
Table-1
(Imports or Supplies)
|
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] |
|
|
157. |
Import of CKD (in kit form) of following electric vehicles (4 wheelers) by local manufacturers till 30th June, 2026: (i) Small cars/SUVs with 50 Kwh battery or below; and (ii) Light commercial vehicles (LCVs) with 150 kwh battery or below |
Respective headings |
Source:
S. No. 156, 157, Table -1, Sixth Schedule of the Sales Tax Act 1990
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