Sales Tax Act, 1990

The
SEVENTH SCHEDULE
938
[***]
939
[The
EIGHTH SCHEDULE
[See clause (aa) of sub-section (2) of section 3]
Table-1
S. Description Heading Nos. Rate of Condition
No. of the First Sales Tax
Schedule to
the Customs
Act, 1969 (IV
of 1969)
(1) (2) (3) (4) (5)
940
[1. ***]
941
[2. ***]
942
[3. ***]
943
[4. ***] omitted
[5. ***]
6. ***] omitted
7. ***] omitted

8. ***] omitted

9. ***] omitted

10. ***] omitted

11. ***] omitted

12. ***] omitted

938
The seventh schedule omitted by the Finance Act, 1997
939
The eighth schedule inserted by the Finance Act, 2014
940
Serial numbers 1 and 5 omitted by Finance Act, 2021.
941
Serial number 2 omitted by Finance Act, 2020.
942
S. No. 3 and entries relating thereto omitted by Finance Act, 2015
943
Serial number(s) 4 and 6 to 12 omitted by Finance (Supplementary) Act, 2022.

226
 Sales Tax Act, 1990

S. Description Heading Nos. Rate of Condition

No. of the First Sales Tax
Schedule to
the Customs
Act, 1969 (IV
of 1969)
(1) (2) (3) (4) (5)
944
[13. ***] omitted

[14. ***] omitted

15. ***] omitted
16. ***] omitted
17. ***] omitted
945
[18. ***]
946
[19. ***]
20. ***] omitted
947
[21. ***]
948
[22. ***]
23. Second hand and worn 6309.0000 5%
clothing or footwear

949
[25. ***]
26. ***] omitted
27 ***] omitted
28 ***] omitted
29 ***] omitted
30 ***] omitted
950
[31. [..........]] omitted
951
[32. [***] omitted
2
[33. [..........]] omitted
34. ***] omitted

944
Serial number(s) 13 to 17, 20, 26 to 30 and 34 omitted by Finance (Supplementary) Act, 2022.
945
Serial number 18 and entries relating thereto is omitted through Finance Act, 2019.
946
Serial number 19 omitted by Finance Act, 2021.
947
Serial number 21 and entries relating thereto is omitted through Finance Act, 2019.
948
Serial number 22 omitted by Finance Act, 2021.
949
Serial number 25 omitted by Finance Act, 2022.
950
Serial number 31 omitted through Finance Act, 2016.
951
Serial number 32 and entries relating thereto is omitted through Finance Act, 2019.

227
 Sales Tax Act, 1990

S. Description Heading Nos. Rate of Condition

No. of the First Sales Tax
Schedule to
the Customs
Act, 1969 (IV
of 1969)
(1) (2) (3) (4) (5)
952
[35 [..........]] omitted
to
42].
953
43. Natural gas Respective [5%] If supplied to fertilizer
heading plants for use as feed
stock in manufacturing
of fertilizer
44. Phosphoric acid 2809.2010 5% If imported by fertilizer
company for
manufacturing of DAP
954
45. ***] omitted
46. ***] omitted
47. Locally produced coal 27.01 Rs. Nil
955
[700]
per metric
tonne or
17% ad
valorem,
whichever
is higher
956
[48 [..........]] omitted
& 49
957
[50 ***]
.
[51. ***]
958
[52 ***]
.
53. The following 5% Subject to same
cinematographic limitations and
equipment imported conditions as are
during the period specified in Part-1 of
commencing on the Fifth Schedule to the

952
S.No(s) 33 & 35 to 42 omitted by Finance Act, 2018.
953
For the figure “10” the figure “5” substituted through Finance Act, 2018.
954
Serial number(s) 45 and 46 omitted by Finance (Supplementary) Act, 2022
955 Expression substituted by Finance Act, 2022.
956
S.No(s) 48 & 49 omitted by Finance Act, 2018.
957
S.No(s) 50 to 51 omitted by Finance Act, 2021.
958
Serial number 52 omitted by Finance Act, 2022.

228
 Sales Tax Act, 1990

S. Description Heading Nos. Rate of Condition

No. of the First Sales Tax
Schedule to
the Customs
Act, 1969 (IV
of 1969)
(1) (2) (3) (4) (5)
1st day of July, 2018 Customs Act, 1969 for
and ending on the availing 3%
30th day of June, concessionary rate of
2023. customs duty on the
import of these
equipment.”;
(i) Projector 9007.2000
(ii) Parts and 9007.9200
accessories for
projector
(iii) Other 9032.8990
instruments and
apparatus for
cinema
(iv) Screen 9010.6000
(v) Cinematographic 9010.9000
parts and
accessories
(vi) 3D Glasses 9004.9000
(vii) Digital Loud 8518.2200
Speakers
(viii) Digital Processor 8519.8190
(ix) Sub-woofer and 8518.2990
Surround
Speakers
(x) Amplifiers 8518.5000
(xi) Audio rack and 7326.9090
termination 8537.1090
board
(xii) Music 8519.8990
Distribution
System
(xiii) Seats 9401.7100
(xiv) Recliners 9401.7900
(xv) Wall Panels and 7308.9090
metal profiles

229
 Sales Tax Act, 1990

S. Description Heading Nos. Rate of Condition

No. of the First Sales Tax
Schedule to
the Customs
Act, 1969 (IV
of 1969)
(1) (2) (3) (4) (5)
959
(xvi) Step Lights [Respective
headings]
(xvii)Illuminated Signs 9405.6000
(xviii) Dry Walls 6809.1100
(xix) Ready Gips 3214.9090
960
54. ***] omitted
55. ***] omitted
56. Potassium Chlorate Respective 17% Import and supply
(KCLO3) headings alongwith thereof. Provided that
rupees rate of rupees 962[60]
961
[60] per kilogram shall not
per apply on imports made
kilogram by and supplies made
to organizations under
the control of Ministry
of Defence Production.
57. Rock phosphate Respective 10% If imported by fertilizer
headings manufacturers for use
in the manufacturing of
fertilizers.
963
[58 LPG 2711.1910 10% Imports thereof and
. local supplies of such
imported LPG.”.]
[59. ***] omitted
964
[60 ***] omitted
.
61. ***] omitted
62. ***] omitted
63. ***] omitted
64. ***] omitted

959 Words substituted by Finance Act, 2022.

960
Serial number(s) 54, 55, 59 and 61 to 64 omitted by Finance (Supplementary) Act, 2022
961 The figure substituted by Finance Act, 2022.
962
The figure substituted by Finance Act, 2022.
963
S.No. 58 added by Finance Supplementary (Amendment) Act, 2018.
964
Serial number 60 “Fat filled Milk” omitted by Finance Act, 2022.

230
 Sales Tax Act, 1990

S. Description Heading Nos. Rate of Condition

No. of the First Sales Tax
Schedule to
the Customs
Act, 1969 (IV
of 1969)
(1) (2) (3) (4) (5)
965 ***]
[65
.
Supplies as made 966
66. Respective [12%] if supplied goods are
from retail outlets as Headings finished fabric, and
are integrated with locally manufactured
Board’s computerized finished articles of
system for real-time textile and textile
reporting of sales made-ups and leather
and artificial leather
subject to the condition
that they have
maintained 4% value
addition during the last
six months”; and
***] omitted
967
[66
A
66B ***] omitted
67. ***]
68. ***] omitted
69. ***] omitted
968
[70 Following locally Respective 1%
. manufactured electric Heading Local supplies only]
vehicles
(i) Road
Tractors for semi-
trailers (Electric
Prime Movers)
(ii) Electric
Buses
(iii) Three
Wheeler Electric
Rickshaw

965
Serial numbers 65 and 67 omitted by Finance Act, 2021.
966
The figure substituted by Finance (Supplementary) Act, 2022
967
Serial number(s) 66A, 66B and 68, 69 omitted by Finance (Supplementary) Act, 2022
968
Serial number 70 substituted by Finance (Supplementary) Act, 2022

231
 Sales Tax Act, 1990

S. Description Heading Nos. Rate of Condition

No. of the First Sales Tax
Schedule to
the Customs
Act, 1969 (IV
of 1969)
(1) (2) (3) (4) (5)
(iv) Three
Wheeler Electric
Loader
(v) Electric
Trucks
(vi) Electric
Motorcycle
969[71
Following locally Respective 1% If supplied locally
. manufactured or heading
assembled electric
vehicles (4
wheelers) 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
72. Motorcars 87.03 12.5% Locally
manufactured or
assembled motorcars
of cylinder capacity
upto 970[850cc]
971
[73 Locally
. manufactured

969
New serial numbers 71 to 74 inserted by Finance Act, 2021.
970
Expression substituted by Finance (Supplementary) Act, 2022.
971
Serial number 73 substituted by Finance (Supplementary) Act, 2022

232
 Sales Tax Act, 1990

Hybrid electric
vehicle: 87.03 8.5%.
(a) Upto 1800 cc 87.03 12.75%
(b) From 1801 cc
to 2500 cc
74. Goods supplied Respective 16%.]
from tax-exempt headings
areas of erstwhile
FATA/PATA to the
taxable areas
972
[75 ***]
973 ***] omitted
[76
974
[77 personal computers 8471.3020 5% If imported in CBU
and Laptop and condition
computers, 8471.3010
notebooks whether
or not incorporating
multimedia kit
975
[78 Supply of locally 71.13 3% No input tax shall
. manufactured be adjusted
articles of
jewellery, or parts
thereof, of
precious metal or
of metal clad with
precious metal.
79. Electric vehicle in 8703.8090 12.5%
CBU condition of
50 kwh battery or
below
80. EV transport Respective 1%
buses of 25 seats heading
or more in CBU
condition

972
Serial number 75 omitted by Finance Act, 2022.
973
Serial number 76 omitted by Finance (Supplementary) Act, 2022
974
New serial number 77 added by Finance (Supplementary) Act, 2022
975
New serial number(s) 78 to 82 added by Finance Act, 2022

233
 Sales Tax Act, 1990

81. Manufacture or Respective 1% Subject to the

import of heading conditions that:
substances (i) Tax charged
registered as and deposited by
drugs under the the manufacturer
Drugs Act, 1976 or importer, as the
(XXXI of 1976) case may be, shall
be final discharge
of tax in the
supply chain
(ii) No input tax
shall be adjusted
by the
manufacturer or
importer
82. Active Respective 1% Subject to the
Pharmaceutical heading conditions that:
Ingredients, (i) DRAP shall
excluding certify item-wise
excipients, for requirement of
manufacture of manufacturers of
drugs registered drugs and APIs
under the Drugs and in case of
Act, 1976 (XXXI import shall furnish
of 1976) or raw all relevant
materials for the information to
basic Pakistan Customs
manufacture of Computerized
pharmaceutical System; and
active (ii) No input tax
ingredients. shall be adjusted
by the
manufacturer or
importer.]

976[Table-2 ***]

976
Table -2 omitted by Finance (Supplementary) Act, 2022.

234