S.R.O. 397(I)/2001, Islamabad, the 18th June, 2001

SROS: S.R.O. 397(I)/2001, Islamabad, the 18th June, 2001 SPECIFIC LOCALLY MANUFACTURED PLANT AND MACHINERY FOR THE PURPOSE OF ZERO-RATED SUPPLY TO A MANUFACT S.R.O. 397(I)/2001, Islamabad, the 18th June, 2001:- In exercise of the powers conferred by Serial No. 6 of the Fifth Schedule to the Sales Tax Act, 1990, the Federal Government is pleased to direct that the following locally manufactured plant and machinery for the purpose of zero-rated supply to a manufacturer in the Export Processing Zone, namely:- (i) Plant and machinery, operated by power of any description as is used for the manufacture or production of goods by that manufacturer; (ii) apparatus appliances and equipments specifically meant or adapted for use in conjunction with the machinery specified in clause(a) above; (iii) mechanical and electrical control and transmission gear, meant or adapted for use in conjunction with machinery specified in clause(i) above; and (iv) parts of machinery as specified in clauses(i),(ii) and(iii) above identifiable for use in, or with such machinery. 2. The facility of zero-rating shall be admissible on the plant and machinery specified in this notification subject to the following limitations, conditions and procedures, namely:- (i) the supplier of the machinery is registered under the…