Sales Tax Act, 1990 — Section 152: Supplies of electricity, as made 2716

152. Supplies of electricity, as made 2716.0000 from the day of assent to the Constitution (Twenty-fifth Amendment) Act, 2018, till 885 [30th June, 2026], to all residential and commercial consumers in tribal areas, and to such industries in the tribal areas which were set and started their industrial production before 31st May, 2018, but excluding steel and ghee or cooking oil industries 886[153. ***] 887 [154. Dietetic foods intended for Respective heading consumption by children suffering from inherent metabolic disorder subject to the conditions that the importer shall acquire approval and quota from Ministry of National Health Services, Regulations and Coordination. 888 [155. ***] omitted 883 Serial number 149 and 150 omitted by Finance (Supplementary) Act, 2022. 884 Serial number 151 omitted by Finance Act, 2025. 885 Expression substituted by Finance Act, 2025. 886 Serial number 153 omitted by Finance Act, 2021. 887 New serial numbers 154 to 156 inserted by Finance Act, 2020. 888 Serial number 155 omitted by Finance (Supplementary) Act, 2022. 158 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs Act, 1969 (IV of 1969)

(1)(2) (3) 889 [156. Import of CKD kits by local Respective heading] manufacturers of following Electric Vehicles:–

(i)Road Tractors for semi trailers (Electric Prime Movers)

(ii)Electric Buses

(iii)Three Wheeler Electric Rickshaw

(iv)Three Wheeler Electric Loader

(v)Electric Trucks

(vi)Electric Motorcycle 890 [157. Import of CKD (in kit form) of Respective headings following electric vehicles (4 wheelers) by local manufacturers till 30th June, 2026:

(i)Small cars/SUVs with 50 Kwh battery or below; and

(ii)Light commercial vehicles (LCVs) with 150 kwh battery or below 891 [158. ***] omitted 892 [159. ***] omitted 910 [160. ***] omitted 161. Import of plant, machinery, Respective headings equipment and raw materials for consumption of these items within Special Technology Zone by the Special Technology Zone Authority, zone developers and zone enterprises 162. Import of raw materials, Respective headings] components, parts and plant and machinery by registered persons authorized under Export Facilitation Scheme, 2021 notified by the Board with such 889 Serial number 156 substituted by Finance (Supplementary) Act, 2022. 890 New serial numbers 157 to 162 inserted by Finance Act, 2021. 891 Serial number 158 omitted by Finance (Supplementary) Act, 2022. 892 Serial numbers 159 & 160 omitted by Finance Act, 2023 159 Sales Tax Act, 1990 conditions, limitations and restrictions. 893 [163. Goods imported by various 99.01, 99.02, 99.03 and agencies of the United Nations, 99.06 diplomats, diplomatic missions, privileged persons and privileged organizations which are covered under various Acts and, Orders, rules and regulations made thereunder; and agreements by the Federal Government: Provided that such goods are charged to zero-rate of customs duty under the Customs Act, 1969 (IV of 1969), and the conditions laid therein. Provided further that exemption under this serial shall be available with effect from the 15th day of January, 2022. 894 164. ***] omitted