Tax Book 2023

(Ben LeoJzBdje) #1

Third, Fifth and Sixth Schedules Chapter- 13


Table 2
(Exempt Local Supplies only)

SR. HEADING PRODUCT NAME


1. OMITTED BY FSA,


2022


2. OMITTED BY FSA,


2022


3. SUPPLIES MADE BY


COTTAGE INDUSTRY


Supplies made by cottage industry;

4. OMITTED BY FSA,


2022


5. LIMITATIONS ON


INPUT ST ON FIXED


ASSETS UNDER
NOTIFICATION

Supply of fixed assets against which input tax adjustment is not available
under a notification issued in terms of clause (b) of sub-section (1) of section
8 of the Sales Tax Act, 1990.



  1. FOOD ITEMS (^) vermicillies, sheer mal, bun and rusk excluding those sold in bakeries, and
    sweet shops falling in the category of Tier-1 retailers.




  2. FOODSTUFF
    COOKED OR
    PREPARED IN-
    HOUSE




and served in messes run on the basis of mutuality & industrial canteens for
workers.

8. OMITTED BY FSA,


2022


9. AGRICULTURAL


PRODUCE OF
PAKISTAN

that are not subjected to any further process of manufacture.

10. OMITTED BY FA,


2022


11. OMITTED BY FSA,


2022


12. OMITTED BY FSA,


2022



  1. Omitted by
    Finance Act, 2021

  2. Omitted by Finance
    Act, 2021

  3. Omitted by Finance
    Act, 2021

  4. Poultry Feed, cattle
    feed, sun flower
    feed, meal, rape
    seed meal and
    canola seed meat


2306.3000, 2306.4900 and Respective headings


  1. Omitted by FSA,
    2022

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