ZERO RATING OF CERTAIN GOODS AND THEIR RAW MATERIALS — SRO670(I)/2013 DATED 18.07.2013

Federal Government has issued notification No. SRO 670(I)/2013. Import and local supply of following goods and raw materials, packing materials, sub-components, components, sub-assemblies and assemblies shall be charged @ zero percent sales tax subject to certain conditions enumerated in the notification: –

1.  Colors in sets

2.  Writing, Drawing and marking inks

3.   Erasers

4.   Exercise books

5.   Pencil Sharpner

6.   Geometry box

7.   Pens, ball pens, markers and porous tipped pens

8.   Pencils including colour pencils

9.   Milk including flavoured milk

10.  Yogurt

11.  Cheese

12.  Butter

13.  Cream

14.  Desi Ghee

15.  Whey

16.  Milk and cream, concentrated and added sugar or other sweetening matter

17.  Preparations for infant use put up for retail sale

18.  Fat filled milk

19.  Bicycles