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Sales Tax Act, 1990
Chapter-II SCOPE AND PAYMENT OF TAX
From: 2023-07-01 - To: 0000-00-00 1[13. Exemption.- (1) Notwithstanding the provisions of section 3, supply of goods or import of goods specified in the Sixth Schedule shall, subject to such conditions as may be specified by the 2[Federal Government], be exempt from tax under this Act 3[.] 4[***] 2. Notwithstanding the provisions of sub-section (1) – (a) the Federal Government may, whenever circumstances exist to take immediate action for the purposes of national security, natural disaster, national food security in emergency situations and implementation of bilateral and multilateral agreements, by notification in the official Gazette, exempt any supplies made or imports, of any goods or class of goods from the whole or any part of the tax chargeable under this Act, subject to the conditions and limitations specified therein; 6[(b) ***] 3. The exemption from tax chargeable under sub-section (2) may be allowed from any previous date specified in the notification issued under clause (a) 7[***].] 8[(4) ***] 9[(5) ***] 10[(6) The 11[Board] shall place before the National Assembly all notifications issued under this section in a financial year. (7) Any notification issued under sub-section (2), after 1st July, 2015 shall, if not earlier rescinded, stand rescinded on the expiry of the financial year in which it was issued 12[: Provided that all such notifications, except those earlier rescinded, shall be deemed to have been in force with effect from the 1st July, 2016 and shall continue to be in force till the 30th June, 2018, if not earlier rescinded: Provided further that all notifications issued on or after the first day of July, 2016 and placed before the National Assembly as required under sub-section (6) shall continue to be in force till thirtieth day of June, 2018, if not earlier rescinded by the Federal Government or the National Assembly.] ____________________________________ 1-Section 13 substituted by Finance Act, 1996. 2-Substituted for “Board” by Sales Tax (Amendment) Ordinance, 1999, dated 13th August, 1999. 3-Substituted for colon by Tax Laws Amendment Ordinance, 2000, full Stop was substituted for colon by sales tax “(Amendment) Ordinance, 1999,…
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