Sales Tax Act, 1990 — Section 144: Liquefied Natural Gas imported by 2711

144. Liquefied Natural Gas imported by 2711.1100 fertilizer manufacturers for use as feed stock 145. Plant, machinery, equipment Respective heading including dumpers and special purpose motor vehicles, if not manufactured locally, imported by M/s China State Construction Engineering Corporation Limited (M/s CSCECL) for the construction of Karachi – Peshawar Motorway (Sukkur – Multan Section) and M/s China Communication Construction Company (M/s CCCC) for the construction of Karakorum Highway (KKH) Phase-II (Thakot - Havellian Section) subject to the following conditions:

(i)that the exemption under this serial number shall only be available to contractors named above;

(ii)that the equipment and construction machinery imported under this serial number shall only be used for the construction of the respective allocated projects;

(iii)that the importer shall furnish an indemnity bond, in the prescribed manner and format as set out in Annex-A, at the time of import to the extent of sales tax exempted under this serial number on consignment to consignment basis; 154 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs Act, 1969 (IV of 1969)

(1)(2) (3)

(iv)that the Ministry of Communications shall certify in the prescribed manner and format as set out in Annex-B that the imported equipment and construction machinery are bona fide requirement for construction of Sukkur – Multan Section (392.0 km) of Karachi – Peshawar Motorway or for the construction of Karakorum Highway(KKH) Phase-II Thakot to Havellian Section (118.057 km) as the case may be;

(v)for the clearance of imported goods through Pakistan Customs Computerized System the authorized officer of the Ministry shall furnish all relevant information, as set out in Annex-B, online against a specific user ID and password obtained under section 155D of the Customs Act, 1969 (IV of 1969). In Collectorates or Customs stations where the Pakistan Customs Computerized System is not operational, the Director Reforms and Automation or any other person authorized by the Collector in this behalf shall enter the requisite information in the Pakistan Customs Computerized System on 155 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs Act, 1969 (IV of 1969)

(1)(2) (3) daily basis, whereas entry of the data obtained from the customs stations which have not yet been computerized shall be made on weekly basis;

(vi)that the equipment and construction machinery, imported under this serial number, shall not be re exported, sold or otherwise disposed of without prior approval of the FBR. In case goods are sold or otherwise disposed of with prior approval of FBR the same shall be subject to payment of sales tax as may be prescribed by the FBR;

(vii)in case the equipment and construction machinery, imported under this serial number, is sold or otherwise disposed of without prior approval of the FBR in terms of para

(vi)above, the same shall be subject to payment of statutory rates of sales tax as were applicable at the time of import;

(viii)notwithstanding the condition at para (vi) and

(vii)above, equipment and construction machinery, imported under this serial number, may be surrendered at any time to the Collector of Customs having jurisdiction, without payment of any sales tax , 156 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs Act, 1969 (IV of 1969)

(1)(2) (3) for further disposal as may be prescribed by the FBR;

(ix)the indemnity bond submitted in terms of para

(iii)above by the importer shall be discharged on the fulfillment of conditions stipulated at para (vi) or

(vii)or (viii) above, as the case may be; and

(x)that violation of any of the above mentioned conditions shall render the goods liable to payment of statutory rate of sales tax leviable on the date of clearance of goods in addition to any other penal action under relevant provisions of the law. 882 [146. ***] omitted 147. Goods supplied to German Respective heading Development Agency (Deutsche Gesellschaft für Internationale Zusammenarbeit) GIZ 148. Imported construction materials Respective heading and goods imported by M/s China State Construction Engineering Corporation Limited (M/s CSCECL), whether or not locally manufactured, for construction of Karachi-Peshawar Motorway (Sukkur-Multan Section) subject to fulfilment of same conditions, limitations and restrictions as are specified under S. No. 145 of this table, provided that total incidence of exemptions of all duties and taxes in respect of construction materials and goods imported for 882 Serial number 146 omitted by Finance (Supplementary) Act, 2022. 157 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs Act, 1969 (IV of 1969)

(1)(2) (3) the project shall not exceed ten thousand eight hundred ninety eight million rupees including the benefit of exemption from duties and taxes availed before 30th June, 2018 under the provisions of the Sales Tax Act, 1990, the Customs Act, 1969, the Federal Excise Act, 2005 and the Income Tax Ordinance, 2001 and Notifications issued thereunder; 883 [149. ***] omitted [150 ***] omitted 884 [151. ***] omitted