Sales Tax Act, 1990 — Section 94: Wheelchairs 8713

94. Wheelchairs 8713.1000 and 8713.9000 818 S. No. 62 omitted by the Finance Act, 2011 819 S. Nos. 64 to 70 omitted by the Finance Act, 2011 820 Serial number(s) 71, 72, 81, 84 and 92 omitted by Finance (Supplementary) Act, 2022. 821 Serial numbers 73 to 80, 82, 83 and 85 omitted by Finance Act, 2021. 822 Serial numbers 85, 91 and 93 omitted by Finance Act, 2021. 823 Serial numbers 86, 87, 88, 90 and 96 omitted by Finance Act, 2024. 136 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs Act, 1969 (IV of 1969)

(1)(2) (3) 824 [95. ***] 96. ***] omitted 825 97. ***] omitted 98. ***] omitted 826 [99. ***] omitted 100. Construction materials to Respective headings 827 [Gwadar] Export processing Zone’s investors and to Export Processing Zone 3[Gwadar] for development of Zone’s infrastructure 828 [100A Materials and equipment Respective Headings 829 [(plant, machinery, equipment, appliances and accessories)] for construction and operation of 3 [Gwadar] Port and development of Free Zone for 3[Gwadar] Port as imported by or supplied to China Overseas Ports Holding Company Limited (COPHCL) and its operating companies namely (i) China Overseas Ports Holding Company Pakistan (Private) Limited (ii) Gwadar International Terminal Limited, (iii) Gwadar Marin Services Limited and (iv) Gwadar Free Zone Company Limited, their contractors and sub contractors; and Ship Bunker Oils bought and sold to the ships calling on/visiting 3[Gwadar] Port, 830[by the aforesaid operating companies] having Concession Agreement with the Gwadar Port Authority, for a period of forty year, subject to the following 824 Serial number 95 and entries relating thereto is omitted through Finance Act, 2019. 825 Serial numbers 97 and 98 omitted by Finance Act, 2024. 826 Serial number 99 omitted by Finance (Supplementary) Act, 2022. 827 Spellings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017 828 New serial numbers 100A & 100B added through Finance Act, 2016. 829 The expression inserted through Finance Act, 2017 830 The expression inserted by Finance Act, 2020 shall have effect from the 1 st June, 2020. 137 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs Act, 1969 (IV of 1969)

(1)(2) (3) conditions and procedure, namely,–

(A). Conditions and procedure for imports.–

(i)This exemption shall be admissible only to China Overseas Ports Holding Company Limited (COPHCL) and its operating companies, their contractors and sub contractors which hold the Concession Agreement;

(ii)Ministry of Ports and Shipping shall certify in the prescribed manner and format as per Annex-I that the imported materials and equipments are bonafide requirement for construction and operation of 831[Gwadar] Port and development of Free Zone for 1[Gwadar] Port. The authorized officer of that Ministry shall furnish all relevant information online to Pakistan Customs against a specific user ID and password obtained under section 155D of the Customs Act, 1969 (IV of 1969). In already computerized Collectorate or Customs station, where the computerized system is not operational, the Project Director or any other person authorized by the Collector in this behalf shall enter the requisite information in the 831 Spellings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017 138 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs Act, 1969 (IV of 1969)

(1)(2) (3) Customs Computerized System on daily basis, whereas entry of the data obtained from the customs stations which have not yet been computerized shall be made on weekly basis, provided that this condition shall not apply to ship bunker oils; and

(iii)The goods so imported 832 [and also those already imported under Notification No. S.R.O. 115(I)/2008, dated the 6th February, 2008] shall not be sold or disposed of without prior approval of the FBR and payment of sales tax leviable at the 1[applicable rate on residual value], provided that this condition shall not apply to ship bunker oils.

(B). Conditions and procedure for local supply.–

(i)This exemption shall be admissible only to China Overseas Ports Holding Company Limited (COPHCL) and its operating companies, their contractors and sub contractors which hold Concession Agreement; 832 The expression inserted and words substituted by Finance Act, 2020 shall have effect from the 1 st June, 2020. 139 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs Act, 1969 (IV of 1969)

(1)(2) (3)

(ii)for claiming exemption on goods which are otherwise taxable in Pakistan, the operating companies will purchase the materials and equipment for the construction of 833 [Gwadar] Port and development of Free Zone for 1[Gwadar] Port from the sales tax registered persons only;

(iii)invoice of the exempt supply, containing the particulars required under section 23 of the aforesaid Act, shall for each supply be issued by the registered person to the operating company mentioning thereon that the said invoice is being issued under this notification;

(iv)a monthly statement summarizing all the particulars of the supplies made in the month against invoices issued to the operating companies shall be prepared in triplicate by the registered persons making the exempt supplies and shall be signed by the authorized person of the registered person. 833 Spellings of “Gawadar” corrected as “Gwadar” by Finance Act, 2017 140 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs Act, 1969 (IV of 1969)

(1)(2) (3) All three copies of the said signed monthly statement shall be got verified by the registered person from the person authorized to receive the supplies in the office of operating company, confirming that supplies mentioned in the monthly statement have been duly received;

(v)after verification from the operating company, original copy of the monthly statement will be retained by the registered person, duplicate by the operating company and the triplicate provided by the registered person to the Collector of Sales Tax having jurisdiction, by twentieth day of the month following the month in which exempt supplies to the operating companies were made; and

(vi)the registered person making the exempt supplies shall keep the aforesaid record for presentation to the sales tax department as and when required to do so. 141 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs Act, 1969 (IV of 1969)

(1)(2) (3) 1 [100B] Supplies made by the businesses Respective headings to be established in the Gwadar Free Zone for a period of twenty three years within the Gwadar Free Zone, subject to the condition that the sales and supplies outside the Gwadar Free Zone and into the territory of Pakistan shall be subjected to sales tax. 834 [100C. Vehicles imported by China Respective headings Overseas Ports Holding Company Limited (COPHCL) and its operating companies namely (i) China Overseas Ports Holding Company Pakistan (Private) Limited (ii) Gwadar International Terminal Limited, (iii) Gwadar Marine Services Limited and (iv) Gwadar Free Zone Company Limited, for a period of twenty three years for construction, development and operations of Gwadar Port and Free Zone Area subject to limitations, conditions prescribed under PCT heading 9917 (3)] 835 [100D Machinery, equipment, materials Respective headings and goods imported either for exclusive use within the limits of Gwadar Free Zone, or for making exports therefrom, subject to the conditions that such machinery, equipment, materials and goods, are imported by investors of Gwadar Free Zone, and all the procedures, limitations and restrictions as are applicable on such goods under the Customs 834 New S.No. 100C and entries relating thereto inserted through Finance Act, 2017 835 New serial number 100D inserted by Finance Act, 2020 shall have effect from the 1st June, 2020. 142 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs Act, 1969 (IV of 1969)

(1)(2) (3) Act, 1969 (Act IV of 1969) and rules made thereunder shall, mutatis mutandis, apply provided that if any of such goods is taken out of the Zone for purpose other than the export, the tax on the same shall be paid by the importer.] 836 [101. ***] 837 [102. ***] omitted 838 [103. ***] [104. ***] omitted [105. ***] omitted 839 [106. ***]