Exemptions other than Covered in Respective Chapters Chapter- 20(III) live chicken, birds and eggs by any person engaged in poultry farming;
(IV) live animals by any person engaged in cattle farming;
(V) unpackaged meat; and
(VI) raw hides:
Provided that this clause shall not apply to the payments for agriculture produce which has been
subjected to any process other than that which is ordinarily performed to render such produce to be
fit to be taken to the market.”; and
(v) companies receiving payments for the supply of electricity and gas including companies receiving
payments for the transmission of electricity and gas.
(vi) companies receiving payments for the supply of crude oil;
(vii) hotels and restaurants receiving payments in cash for providing accommodation or food or both, as
the case may be; and(viii) shipping companies and air carriers receiving payments for the supply of passenger tickets and for
the cargo charges of goods transported.”;
(ix) individuals who are not registered under section 181 of the Ordinance. Receiving payments
for the supply of sand- bricks, grit. gravel, crushed stone, soft mud or clay and
(x) artisans, plumbers, electricians, surface finishers, carpenters, painters or daily wagers, receiving
payments in respect of services provided or rendered to the construction sector including
construction of buildings, roads, bridges and other such structures or the development of
land. Subject to the following conditions- namely‘
a) services under this clause are provided or rendered by an individual who is not
registered under section L8l;
b) the name, Computezed National Identity Card Number and address of such individual
is recorded by the recipient of such service; and
c) payment for such services is made directly to such individual.
- Relief for commercial importer-cum-supplier [U/C 47A]
The provisions of section 153 shall not apply in respect of payments received by a resident person for
supply of such goods as were imported by the same person and on which tax has been paid under
section 148. - Payments to NIT, REIT etc [U/C 47B]
The provisions of sections 150, 151, 233 and Part I, Division VII of the First Schedule shall not apply
to any person making payment to National Investment Unit Trust or a collective investment scheme or
Approved Pension Fund or an Approved Income Payment Plan or a REIT Scheme including special
purpose vehicle or a recognized provident fund or an approved superannuation fund or an approved
gratuity fund.
Explanation. — For the purpose of this clause, Special Purpose Vehicle shall have the same
meaning as defined under the Real Estate Investment Trust Regulations, 2015. - Exporter of cooking oil or vegetable ghee to Afghanistan [U/C 47C]
The provisions of sub-section (1) of section 154 shall not apply to an exporter in respect of cooking oil
or vegetable ghee exported to Afghanistan, from whom advance tax has been collected under section
148 on import of edible oil. - Cotton ginners [U/C 47D]
The provisions of clause (a) of sub-section (3) of section 153 shall not apply to cotton ginners. - Withholding tax on various imports [U/C 5 6]
The provisions of section 148, regarding withholding tax on imports shall not apply in respect of—
(i) goods classified under Pakistan Customs Tariff falling under Chapter 86 and 99 except PCT
Heading 9918;