Sales Tax Rules, 2006

CHAPTER-XVII-A

GREENFIELD INDUSTRIAL UNDERTAKING APPROVAL AND EXEMPTION RULES

Sales Tax Rules, 2006 CHAPTER-XVII-A GREENFIELD INDUSTRIAL UNDERTAKING APPROVAL AND EXEMPTION RULES From: 2025-01-01 - To: 0000-00-00 158H. Procedure for availing sales tax exemption on import of plant and machinery.- (1) The registered person shall upload a copy of the order of approval as Greenfield Industry already issued by the Commissioner Inland Revenue in WeBOC at the time of preparations of Goods Declaration for the imported plant and machinery. (2) The registered person shall claim in the Goods Declaration the exemption from sales tax on the imported plant and machinery as per Serial No. 150 of Table-1 of the Sixth Schedule to the Sales Tax Act 1990. ANNEXURE-I APPLICATION FOR APPROVAL AND EXEMPTION FOR GREENFIELD INDUSTRY under Rule 158B(1) To, The Commissioner of Inland Revenue, _______________________ Zone, _______________________ (Name of Tax office and City). 1. With reference to sub-clause (12A) of section 2 and Serial No. 150 of Table-I of the Sixth Schedule to the Sales Tax Act, 1990, I, the undersigned, hereby apply, on behalf of ________________ (name of the industrial undertaking) for its approval and exemption as “Greenfield Industry”. 2. Necessary particulars are set out in the Schedule, as required under the schedule to this application. 3. The following documents set out in sub-rule (1) of Rule 158B of the Sales Tax Rules 2006, are also enclosed. (i) _________________________________ (ii) _________________________________ (iii) _________________________________ (iv) _________________________________ (v) _________________________________ 1. I, the undersigned, undertake, to the effect that M/s _______________ (name of the industrial undertaking) is: i. Set up on land which has not previously been utilized for any commercial, industrial or manufacturing activity and is free from constraints imposed by any prior work; ii. Built without demolishing, revamping, renovating, upgrading, remodeling or modifying any existing structure, facility or plant; iii. Not formed by the splitting up or reconstitution of an undertaking already in existence or by transfer of machinery, plant or building from an undertaking established in Pakistan prior to…