Updated: Sunday July 02, 2017/AlAhad Shawwal 08, 1438/Ravivara Asadha 11, 1939, at 05:02:34 PM

The Finance Act, 2017 (along-with Bill, 2017)

 

to give effect to the financial proposals of the Federal Government for the year beginning on the first day of July, 2017, and to amend certain laws

WHEREAS it is expedient to make provisions to give effect to the financial proposals of the Federal Government for the year beginning on the first day of July, 2017, and to amend certain laws for the purposes hereinafter appearing;

It is hereby enacted as follows:-

 

1.                  Short title, extent and commencement. (1) This Act may be called the Finance Act, 2017.

(2)               It extends to the whole of Pakistan.

 

(3)               It shall come into force on the first day of July, 2017 except clauses 2(6), 3(7), 4(10) and 5(3) which shall have effect on the next day of assent given to this Act by the President of Islamic Republic of Pakistan.

2.                  Amendments of Customs Act, 1969 (IV of 1969) In the Customs Act, 1969 (IV of 1969), the following further amendments shall be made, namely:-

(1)               in section 2,-

 

(a)               in clause (la),-

 

(i)                 for the word “or”, a comma shall be substituted; and

 

(ii)               after the figure “144”, the word and figure “or 147”, shall be inserted;

(b)               in clause (x), the word “and” shall be omitted; and


(c)               in clause (y), for full stop at the end a semicolon and the word “and” shall be substituted and thereafter the following new clause shall be added, namely:-

“(z) “controlled delivery” means supervised and coordinated operational activities that allow suspected consignments of prohibited and restricted goods, including items mentioned in clause (s), to pass out of, through or into the territory of Pakistan, with a view to identifying persons involved in the commission of an offence cognizable under this Act.”;

(2)               in  section 3A, in  the  marginal  note,  for  the  words  “Federal Board of Revenue”, the word “Customs” shall be substituted;

(3)               after section 3AA, the following new section shall be inserted, namely:- “3AAA.   Directorate General of China Pakistan Economic

Corridor.- The Directorate General of China Pakistan Economic Corridor shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.”;

(4)               in section 7,-

 

(a)               for the words “Federal Excise”, the words “Inland Revenue” shall be substituted; and

(b)               after the word and comma “Police,”, the words “including officers of National Highways and Pakistan Motorway Police”, shall be inserted;


(5)               after section 8, the following new section shall be inserted, namely:-

 

“8A. Uniform.- The Board may, by notification in the official Gazette, prescribe rules for wearing of uniform by officers and staff of Customs Service of Pakistan.”;

(6)               in section 19,-

 

(a)               in sub-section (1), for the words "Federal Government", the words and comma "Board, with prior approval of Minister-in-charge, and" shall be substituted; and

(b)               in sub-section (5), for full stop a colon shall be substituted and thereafter the following provisos shall be added, namely:-

“Provided that all such notifications, except those earlier rescinded, shall be deemed to have been in force with effect from first day of July, 2016 and shall continue to be in force till thirtieth day of June, 2018, if not earlier rescinded:

Provided further that all notifications issued on or after first day of July, 2016 shall continue to be in force till thirtieth day of June, 2018, if not earlier rescinded.”;

(7)               in section 25A, in sub-section (2), for full stop at the end a colon shall be substituted and thereafter the following proviso shall be added, namely:-

“Provided that where the value declared in a goods declaration, filed under section 79 or section 131 or mentioned in the invoice retrieved from the consignment, as the case may be, is higher than the value


determined under sub-section (1), such higher value shall be the customs value.”;

(8)               in section 26, after sub-section (1), the following new sub-section shall be inserted, namely:-

“(1A) Subject to rules, the Board or any officer authorized in this behalf may require any person to provide such information as is held by that person which is required for the purposes of End Use Verification of goods.”;

(9)               in section 33,-

 

(a)               in sub-section (1), for colon, a full stop shall be substituted and thereafter the proviso shall be omitted; and

(b)               after sub-section (3), the following new sub-section shall be inserted, namely:-

“(4) No refund shall be allowed under this section, if the sanctioning authority is satisfied that the incidence of customs duty and other levies has been passed on to the buyer or consumer.”;

(10)          in section 98,-

 

(a)               in sub-section (1), in the proviso, the following new clause (b) shall be inserted and thereafter the existing clause (b) shall be re- numbered as clause (c) , namely:-

“(b)          by  the  Chief  Collector  of  Customs,  for  a  period  not exceeding one month in case of notified perishable goods


and a period not exceeding three months in case of non- perishable goods; and”; and

(b)               in sub-section (3), for the word “limit”, the word “regulate” shall be substituted;

(11)          in section 155F, the brackets and figure “(1)” shall be omitted and after the second proviso, the following third proviso shall be inserted, namely:-

“Provided also that a person aggrieved by an order of the Collector, cancelling or confirming the suspension of his unique user identifier, may, within thirty days of communication of such order, prefer an appeal to the Chief Collector who may pass an order annulling, modifying or confirming the order passed by the Collector.”;

(12)          in section 156,-

 

(a)               in the TABLE, after clause 7, in the first column and entries relating thereto in the second and third columns, the following new clause and entries relating thereto shall be inserted, namely:-


“7A If any agency  or person including port authorities managing or owning a customs port, customs airport or a land customs station or a container freight station, fails to


Such agency or person or port authority shall be liable to  a penalty        not

exceeding        five hundred thousand


14A”; and


entertain a delay and detention certificate issued by the officer of Customs,


Rupees.


(b)               after omitted sub-section (3), the following new sub-section shall be inserted, namely:-

“(4) Notwithstanding anything contained in this Act, the Board may, by notification in the official Gazette, regulate the imposition, including the time and manner, of any penalty specified in sub-section (1).”;

(13)          in section 193, in sub-section (1), for the word “and”, a comma shall be substituted and after the figure “179”, the expression “and 195”, shall be inserted;

(14)          in section 194A, in sub-section (1), for clause (d), the following shall be substituted, namely:-

“(d)                         an order passed under section 195 by the Board or an officer of Customs not below the rank of an Additional Collector;”;

(15)          in section 195, in sub-section (1),-

 

(a)               after  the  word  “Customs”,  the  expression  “or  the  Collector  of Customs (Adjudication)” shall be inserted;

(b)               the words “and may pass such order as it or he may think fit”, shall be omitted;


(c)               for the colon, a full stop shall be substituted and thereafter the following new sub-section (1A) shall be inserted, namely:-

“(1A) Where it is deemed necessary to pass fresh orders, in respect of proceedings referred to in sub-section (1), the Board or Collector of Customs or Collector of Customs (Adjudication) may pass the order itself or himself, as the case may be, or assign the case to an officer of equal or higher rank, who may have passed the earlier order, for passing such order as he may think fit:”;

(16)          after section 219, the following new section shall be inserted, namely:- “219A.       Power to                        enter       into mutual legal  assistance

agreements on customs matters:- (1) The Board may, of its own motion or upon request from an international organization, a foreign customs administration, or any other foreign competent authority, enter into memorandum of understanding pertaining to mutual legal assistance in customs matters, or in pursuance of any bilateral or a multilateral agreement, undertake activities, which, inter alia, include:

(a)   coordinated border management;

 

(b)   information and data sharing;

 

(c)   bilateral and multilateral international special operations, including, by the method of controlled delivery;

(d)   capacity building and technical assistance initiatives; and


(e)   any other matter to which both or all parties agree.

 

(1)               Notwithstanding anything contained in any other law, for the time being in force, the Board may, on behalf of the Federal Government, request an international organization, a foreign customs administration, or any other foreign competent authority for legal assistance on any matter or offence under this Act, or upon request received therefrom; and

(2)               The Board may, by notification in the official Gazette, prescribe the rules for any of the matters enumerated in this section.”;

(17)          after section 221, following new section shall be inserted, namely:-

 

“221-A. Validation.- All notifications and orders issued and notified in exercise of the powers conferred upon the Federal Government, before the commencement of Finance Act, 2017, shall be deemed to have been validly issued and notified in exercise of those powers, notwithstanding anything contained in any judgment of the High Court or Supreme Court.”;

(18)          the  First  Schedule  to  the  Customs  Act,  1969  (IV  of  1969),  shall  be substituted in the manner provided in the First Schedule to this Act; and

(19)          the  Fifth  Schedule  to  the  Customs  Act,  1969  (IV  of  1969),  shall  be substituted in the manner provided in the Second Schedule to this Act.

3.                  Amendments of the Sales Tax Act, 1990. ─. In the Sales Tax Act, 1990, the following further amendments shall be made, namely:-

(g)               in section 2, after clause (43), a new clause shall be inserted, namely:– “(43A) Tier-1 retailers means,–


•                   a retailer operating as a unit of a national or international chain of stores;

•                   a retailer operating in an air-conditioned shopping mall, plaza or centre, excluding kiosks;

•                   a retailer whose cumulative electricity bill during the immediately preceding twelve consecutive months exceeds rupees six hundred thousand; and

•                   a wholesaler-cum-retailer, engaged in bulk import and supply of consumer goods on wholesale basis to the retailers as well as on retail basis to the general body of the consumers;”;

(h)               in section 3,–

 

(2)               in sub-section (1), in clause (b), after the word “Pakistan”, a comma shall be inserted and thereafter the words “irrespective of their final destination in territories of Pakistan as specified in clause (2) of Article 1 of the Constitution of Islamic Republic of Pakistan” shall be inserted;

(3)               in sub-section (1A), for the expression “and (6)”, the expression “,

 

(6) and section shall be substituted;

 

(4)               in sub-section (2), in clause (b), for the words “Federal Government”, the words “Board with the approval of the Minister Incharge of the Federal Government” shall be substituted;


(5)               in sub-section (3A), for the words “Federal Government”, the words “Board with the approval of the Minister Incharge of the Federal Government” shall be substituted;

(6)               in sub-section (5), for the words “Federal Government”, the words “Board with the approval of the Minister Incharge of the Federal Government” shall be substituted; and

(7)               after sub-section (9), a new sub-section (9A) shall be inserted, namely:–

“(9A) Notwithstanding anything contained in this Act, Tier-1 retailers shall pay sales tax at the rate specified in sub-section (1) and shall observe all the applicable provisions of the Act and rules made thereunder, including the requirement to file monthly sales tax returns in the manner prescribed in Chapter II of the Sales Tax Rules, 2006:

Provided that the retailers making supplies of finished goods of the five sectors specified in Notification No. S.R.O. 1125(I)/2011, dated the 31st December, 2011 shall pay sales tax in respect of such supplies at the rates prescribed in the said Notification:

Provided further that Tier-1 retailers, in lieu of net tax payable at the applicable rate shall, shall have an option to pay sales tax under the turnover regime at the rate of two percent of their total turnover, including turnover relating to


exempt  supplies,  without  adjustment  of       any  input  tax whatsoever:

Provided also that retailers opting to pay sales tax on the basis of total turnover shall file an option to the Chief Commissioner of Regional Tax Office or Large Taxpayers Unit having jurisdiction by fifteenth day of July opting to pay sales tax on the basis of turnover and such an option shall remain in force for the whole financial year.”;

(i)                 in section 4,–

 

12.             in the preamble, after the figure “3” appearing for the first time, the expression “except those of sub-section (1A)” shall be inserted; and

13.             in clause (c), for the words “Federal Government”, the words “Board with the approval of the Minister Incharge of the Federal Government” shall be substituted;

(j)                  in section 7,–

 

(a)               in sub-section (3), for the words “Federal Government”, the words “Board with the approval of the Minister Incharge of the Federal Government” shall be substituted; and

(b)               in sub-section (4), for the words “Federal Government”, the words “Board with the approval of the Minister Incharge of the Federal Government” shall be substituted;

(k)               in section 7A,–


(f)                 in sub-section (1), for the words “Federal Government”, the words “Board with the approval of the Minister Incharge of the Federal Government” shall be substituted; and

(g)               in sub-section (2), for the words “Federal Government”, the words “Board with the approval of the Minister Incharge of the Federal Government” shall be substituted;

(l)                  in section 8, in sub-section (1), in clause (b), for the words “Federal Government”, the words “Board with the approval of the Minister Incharge of the Federal Government” shall be substituted;

(m)             in section 13,–

 

(a)               in sub-section (2), in clause (a), for the words “Federal Government”, the words “Board with the approval of the Minister Incharge of the Federal Government” shall be substituted; and

(b)               in sub-section (6), for the words “Federal Government”, the word “Board” shall be substituted; and

(c)               in sub-section (7), for the full stop at the end, a colon shall be substituted and thereafter the following provisos shall be added, namely:–

“Provided that all such notifications, except those earlier rescinded, shall be deemed to have been in force with effect from 1st July, 2016 and shall continue to be in force till 30th June, 2018, if not earlier rescinded:


Provided further that all notifications issued on or after 1st July, 2016 shall continue to be in force till 30th June, 2018, if not earlier rescinded.”;

(n)               in section 30,–

 

•                   in sub-section (1),–

 

•                   after clause (e), a new clause (ea) shall be inserted, namely:–

“(ea)    District Taxation Officer”; and

 

•                   after clause (f), a new clause (fa) shall be inserted, namely:– “(fa)   Assistant Director Audit”;

•                   after sub-section (2), the following sub-sections shall be inserted, namely:–

“(2A) The Chief Commissioners Inland Revenue  shall  perform their functions  in respect of such persons  or classes  of persons of such areas as the Board may direct.

(2B) The Commissioners Inland Revenue shall perform their functions in respect of such persons or classes of persons of such areas as the Chief Commissioner to whom they are sub-ordinate may direct.”;

•                   in sub-section (3),–

 

•                      after the words “Deputy Commissioner Inland Revenue”, the comma and words “, District Taxation Officer” shall be inserted; and


•                   after the words “Assistant Commissioner Inland Revenue”, the comma and words “, Assistant Director Audit” shall be inserted; and

•                   in sub-section (4),–

 

•                   after the words “Deputy Commissioner Inland Revenue”, the comma and words “, District Taxation Officer” shall be inserted; and

•                   after the words “Assistant Commissioner Inland Revenue”, the comma and words “, Assistant Director Audit” shall be inserted;

(o)               in section 33, in the Table, after serial number 22 and entries relating thereto, a new serial number 23 and entries relating thereto in columns (1), (2) and (3) shall be added, namely:-

“23.

Any         person         who manufactures, possesses,      transports, distributes,     stores      or sells      cigarette      packs without,           or          with

counterfeited,                tax stamps, banderoles, stickers, labels or barcodes.

(i)   Such    cigarette stock shall be liable to outright confiscation and destruction. Any person committing the offence shall pay a penalty of twenty-five thousand rupees or one hundred per cent of the amount of tax involved, whichever is

40C(2)


 

 

 

higher. He shall, further be liable, upon conviction by a Special Judge, to imprisonment for  a term which may extend to five years, or with  additional fine which may extend to an amount equal to the loss of tax involved, or with both.

(g)               In case  of transport of cigarettes without, or with counterfeited, tax stamps, banderoles, stickers, labels or barcodes, permanent seizure of the vehicle used for transportation of non- conforming or counterfeit cigarette packs; and

(h)               In case of repeat sale of cigarettes without

 


 

 

 

or with counterfeited, tax stamps, banderoles, stickers, labels or barcodes, the premises used for such sale be sealed for a period not exceeding 15 days.”

 

 

 

 

 

 

 

 

 

 

 

 

;

(p)               in section 48, in sub-section (1), in clause (f), for the full stop at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:–

“Provided that the Commissioner shall not issue notice under this section or the rules made thereunder for recovery of any tax due from a taxpayer if the said taxpayer has filed an appeal under section 45B in respect of the order under which the tax sought to be recovered has become payable and the appeal has not been decided by the Commissioner (Appeals), subject to the condition that twenty-five per cent of the amount of tax due has been paid by the taxpayer.”;

(q)               in section 56,–

 

•                   in sub-section (1), in clause (b), the word “or” shall be omitted and in clause (c), for the full stop, a semi colon and word “; or” shall be substituted and thereafter, the following shall be added, namely:– “(d)  sent           electronically      through   email   or         to            the       e-folder

maintained for the purpose of e-filing of Sales Tax-cum-


Federal Excise returns by the Limited Companies, both public and private.”; and

•                   In sub-section (2), in clause (b), the word “or” shall be omitted and in clause (c), for the full stop, a semi colon and word “; or” shall be substituted and thereafter, the following shall be added, namely:– “(d)  sent           electronically      through   email   or         to            the       e-folder

maintained for the purpose  of e-filing of Sales Tax-cum- Federal Excise returns by the Limited Companies, both public and private.”;

(r)                 in section 60, for the words “Federal Government”, the words “Board with the approval of the Minister Incharge of the Federal Government” shall be substituted;

(s)               in section 65, for the words “Federal Government”, the words “Board with the approval of the Minister Incharge of the Federal Government” shall be substituted;

(t)                 in section 71, in sub-section (1), for the words “Federal Government”, the words “Board with the approval of the Minister Incharge of the Federal Government” shall be substituted;

(u)               after section 74, a new section 74A shall be inserted, namely:–

 

“74A. Validation.– All notifications and orders issued and notified in exercise of the powers conferred upon the Federal Government, before the commencement of Finance Act, 2017, shall be deemed to  have  been  validly  issued  and  notified  in  exercise  of  those


powers, notwithstanding anything contained in any judgment of the High Court or Supreme Court.”;

(v)                in the Third Schedule, in the Table,–

 

(i)                 against serial number 2, in column (3), for the figure “21.05”, the figure “2105.0000” shall be substituted; and

(j)                  serial number 32 and entries relating thereto in columns (2) and (3) shall be omitted;

(w)              in the Fifth Schedule, in serial number 12, in sub-serial number (xvii), for the words “preparations for infant use put up for retail sale”, the words “Preparations suitable for infants or young children, put up for retail sale” shall be substituted;

(x)                in the Sixth Schedule,–

 

(a)               in Table 1,–

 

•                   against serial number 1,–

 

•                   for the figure “0101.3100” the figure “0101.3000” shall be substituted;

•                   the figure “0102.1010” shall be omitted;

 

•                   the figure “0105.1900” shall be omitted;

 

•                   against serial number 15,–

 

•                   the figure “0803.0000” shall be omitted;

 

•                   for  the  figure  “0805.2010”,  the  figure  “0805.2910” shall be substituted; and


•                   for  the  figure “0805.2090”, the figures  “0805.2100, 0805.2200 and 0805.2990” shall be substituted;

•                   against serial number 17, for the figure “0910.1000”, the figure “09.10” shall be substituted;

•                   in serial number 19, the figure “1102.3000” shall be omitted;

 

•                   in serial number 20, the figure “1209.1010” shall be omitted;

 

•                   against serial number 23, for the figure “1212.9990”, the figure “1212.9300” shall be substituted;

•                   in serial number 26, the figure “2009.8000” shall be omitted;

 

•                   in serial number 31, the figures “8523.5100 and 8523.5200” shall be omitted;

•                   against serial number 33, for the figure “4907.0000”, the figure “49.07” shall be substituted;

•                   against serial number 38, for the figure “7108.2000”, the figure “7108.1390” shall be substituted;

•                   against serial number 81, for the figure “1207.2000”, the figure “1207.1000” shall be substituted;

•                   in serial number 83, the figure “1604.3000” shall be omitted;

 

•                   in serial number 84, in column (2), for the words “preparations for infant use put up for retail sale”, the words “Preparations suitable for infants or young children, put up for retail sale” shall be substituted;


•                   against serial number 91, in column (3), for the figure “8539.3910”, the figure “8539.3110” shall be substituted;

•                   in serial number 97, in column (2), for the words “pens and ball pens”, the words “pens, ball pens, markers and porous tipped pens” shall be substituted;

•                   in serial number 100A, the following amendments shall be made, namely:–

•                   after the words “materials and equipment”, a bracket shall be inserted and therein the words and commas “plant, machinery, equipment, appliances and accessories” shall be inserted; and

•                   for the word “Gawadar” wherever appearing the word “Gwadar” shall be substituted;

•                   after serial number 100B, a new serial number 100C shall be inserted, namely:–

“100C.            Vehicles imported by 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 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)”;

•                   in serial number 106, in column (3), the figure “0206.2000” shall be omitted;

•                   in serial number 108, against sub-serial (h), in column (3), for the figure “3824.9099”, the figure “3824.8400” shall be substituted;

•                   against serial number 110, in sub serial (c), in column (3), for the figure “8543.7090”, the figures and word “8539.5010 and 8539.5020” shall be substituted;

•                   against serial number 113, in sub-serial (2), in column (3), for the figure “8424.8100”, the figure “8424.4100” shall be substituted;

•                   against serial number 114, in sub-serial (2), in column (3), for the figure “9406.0010”, the figures and word “9406.1010 and 9406.9010” shall be substituted;

•                   in serial number 130, in column (3), the following shall be substituted; namely:–

“Sodium Iron (Na Fe EDTA), and other premixes of Vitamins, Minerals and Micro-nutrients (food grade) and subject to conditions imposed for importation under the Customs Act, 1969”;

•                   against serial number 133,–


A.                 in column (2),–

 

1.                  the words “ingredients for pesticides” shall be omitted;

2.                  the words “Cadusafos Technical Material” shall be omitted;

3.                  the words “ingredients for pesticides” shall be omitted;

4.                  the words “ingredients for pesticides” shall be omitted;

5.                  the  words  “other  ingredients  for  pesticides” shall be omitted;

6.                  the words “Tiethanolamine and its salts” shall be omitted;

7.                  the words “ingredients for pesticides” shall be omitted; and

B.                 in column (3),–

 

1.                  the figure “2903.3040” shall be omitted;

 

2.                  the figure “2903.6900” shall be omitted;

 

3.                  the figure “2918.9010” shall be omitted;

 

4.                  the figure “2919.0010” shall be omitted;

 

5.                  the figure “2919.0090” shall be omitted;

 

6.                  the figure “2922.1300” shall be omitted;

 

7.                  the figure “2924.2930” shall be omitted;


8.                  in column (3), for the figure “2939.9910”, the figure “2939.8010” shall be substituted;

9.                  in column (3), for the figure “2939.9910”, the figure “2939.8010” shall be substituted;

10.             in column (3), for the figure “3824.9099”, the figure “3824.9999” shall be substituted;

•                   after serial number 133 and entries relating thereto in columns (1), (2) and (3), the following new serial numbers and entries relating thereto shall be inserted, namely:–

“134.

Goods received as gift or donation from a foreign government or organization by the Federal or Provincial Governments or any public sector organization subject to recommendations of the Cabinet Division and concurrence by the Federal Board of Revenue.

9908

135.

Sunflower    and    canola    hybrid    seeds meant for sowing

Respective heading

136.

Combined harvesters upto five years old

8433.5100

137.

Single cylinder agriculture  diesel engines (compression-ignition internal combustion piston engines) of 3 to 36 HP, and CKD kits thereof

8408.9000.”; and


(b)               in Table-3,–

 

B.                in the preamble, in sub-paragraph (ii), after the figure “14”, the figure and word “14A  and 15” shall be inserted; and

C.                in the Annexure,–

 

1.                  In serial number 2, in column (3), for the figure “3824.9099”, the figure “3824.9999” shall be substituted; and

2.                  for existing serial numbers 14 and 15 and entries relating thereto, the following new serial numbers 14, 14A, 15 and 15A and entries relating thereto shall be substituted; namely:–

“14.

Following items for use with solar energy:-

Solar Power Systems.

 

 

8501.3110

 

8501.3210

 

 

(1) Off–grid/On-grid solar power

 

 

 

 

 

 

 

 

8541.4000

 

system (with or without provision

for USB/charging port)

comprising of :

(i)   PV Module.

(ii) Charge controller.

9032.8990

(iii) Batteries for specific

8507.2090

utilization with the system (not


 

 

exceeding 50 Ah in case of portable system).

2.       Essential connecting wires (with or without switches).

3.     Inverters (off-grid/ on-grid/ hybrid with provision for direct connection/ input renewable energy source and with Maximum Power Point Tracking (MPPT).

4.       Bulb holder

 

(2) Water purification plants operating on solar energy.

 

 

 

 

8507.3000

 

8507.6000

 

8544.4990

 

 

 

 

 

 

 

 

 

 

 

8504.4090

 

8536.6100

 

8421.2100

 

14A.

Following systems and items for dedicated use with renewable source of energy like solar, wind,  geothermal etc.

1. (a) Solar Parabolic Trough Power Plants.

(b) Parts for Solar Parabolic Power Plants.

(i)   Parabolic Trough collectors

 

 

 

 

 

 

 

 

 

 

8502.3900

 

 

 

 

 

 

 

8503.0010

 


 

 

modules.

 

C.       Absorbers/Receivers tubes.

 

D.       Steam turbine of an output exceeding 40MW.

E.       Steam turbine of an output not exceeding 40MW.

F.        Sun tracking control system.

 

G.       Control panel with other accessories.

 

 

8503.0090

 

8406.8100

 

 

 

8406.8200

 

 

 

8543.7090

 

8537.1090

 

 

2. (a) Solar Dish Stirling Engine.

(b) Parts for Solar Dish Stirling Engine.

(i).  Solar concentrating dish. (ii). Sterling engine.

(iii). Sun tracking control system. (iv). Control panel with

accessories.

 

(v). Stirling Engine Generator

8412.8090

 

 

 

 

 

 

 

8543.7000

 

8543.7000

 

8543.7090

 

8406.8200

 

 

 

8501.6100

 

 

3. (a) Solar Air Conditioning Plant

(b) Parts for Solar Air Conditioning Plant

8415.1090

 


 

 

(i).  Absorption chillers. (ii). Cooling towers. (iii). Pumps.

(iv). Air handling units. (v). Fan coils units. (vi). Charging & testing

equipment.

8418.6990

 

8419.8910

 

8413.3090

 

8415.8200

 

8415.9099

 

9031.8000

 

 

4.   (a) Solar Desalination System

(b) Parts for Solar Desalination System

(i).  Solar photo voltaic panels. (ii). Solar water pumps.

(iii). Deep Cycle Solar Storage batteries.

(iv). Charge controllers.

 

(v). Inverters (off grid/on grid/ hybrid) with provision for direct connection/input from renewable energy  source and with Maximum Power Point Tracking (MPPT)

8421.2100

 

 

 

 

 

 

 

8541.4000

 

8413.3090

 

8507.2090

 

 

 

9032.8990

 

8504.4090

 

 

5. Solar Thermal Power Plants

8502.3900

 


 

 

with accessories.

 

 

 

6. (a) Solar Water Heaters with accessories.

(a)   Parts for Solar Water Heaters

(i). Insulated tank

 

 

 

(ii). Vacuum tubes (Glass) (iii). Mounting stand

(iv). Copper and Aluminum tubes

 

(b)   Accessories:

 

(i)        Electronic controller

 

(ii)      Assistant/ feeding tank

 

(iii)    Circulation Pump

 

(iv)    Electric heater/ immersion rod (one piece with one solar water heater)

(v)      Solenoid valve (one piece with one solar water heater)

(vi)    Selective coating for absorber plates

8419.1900

 

 

 

 

 

 

 

7309.0000

 

7310.0000

 

7020.0090

 

Respective headings Respective heading

 

 

7. (a) PV Modules.

 

(b) Parts for PV Modules

8541.4000

 


 

 

(i).  Solar cells.

 

(ii). Tempered Glass. (iii). Aluminum frames. (iv). O-Ring.

(v). Flux.

 

(vi). Adhesive labels.

 

(vii). Junction box & cover. (viii).Sheet mixture of paper and

plastic

 

(ix). Ribbon for PV Modules (made of silver &Lead).

(x). Bypass diodes.

 

(xi). EVA (Ethyl Vinyl Acetate) Sheet (Chemical).

8541.4000

 

7007.2900

 

7610.9000

 

4016.9990

 

3810.1000

 

3919.9090

 

8538.9090

 

3920.9900

 

 

 

Respective headings 8541.1000

3920.9900

 

 

8. Solar Cell Manufacturing Equipment.

(i).  Crystal (Grower) Puller (if machine).

(ii). Diffusion furnace. (iii). Oven.

(iv). Wafering machine. (v). Cutting and shaping

machines for silicon ingot.

 

 

 

 

8479.8990

 

 

 

8514.3000

 

8514.3000

 

8486.1000

 

8461.9000

 


 

 

(vi). Solar grade polysilicon material.

(vii). Phosphene Gas. (viii).Aluminum and silver paste.

3824.9999

 

 

 

2853.9000

 

Respective headings

 

 

9.         Pyranometers and accessories for solar data collection.

9030.8900

 

 

10.   Solar chargers for charging electronic devices.

8504.4020

 

 

11.   Remote control for solar charge controller.

8543.7010

 

 

12.  Wind Turbines.

 

2.            Wind Turbines for grid connected solution above 200 KW (complete system).

3.         Wind Turbines upto 200 KW for off-grid solutions comprising of:

(i).  Turbine with Generator/ Alternator.

(ii). Nacelle with rotor with or without tail.

 

 

8412.8090

 

 

 

 

 

8412.8090

 

 

 

 

 

Respective headings

 


 

 

(iii). Blades.

 

(iv). Pole/ Tower.

 

(v). Inverter for use with Wind Turbine.

(vi). Deep Cycle Cell/ Battery (for use with wind turbine).

 

 

 

 

 

 

 

 

8507.2090

 

 

13.   Wind water pump

8413.8100

 

 

14. Geothermal energy equipment.

(i).  Geothermal heat pumps.

 

(ii). Geothermal              Reversible Chillers.

(iii). Air handlers for indoor quality control equipment.

(iv). Hydronic heat pumps.

 

(v). Slim Jim heat exchangers. (vi). HDPE fusion tools.

(vii). Geothermal                     energy installation tools and equipment.

(viii).Dehumidification equipment. (ix). Thermostats and intellizone.

 

 

 

 

8418.6100

 

8418.6990

 

 

 

8415.8300

 

 

 

8418.6100

 

8419.5000

 

8515.8000

 

8419.8990

 

 

 

 

 

8479.6000

 

 

 

9032.1090

 


 

 

15. Any other item approved by the Alternative Energy Development Board (AEDB) and concurred to by the FBR.

Respective headings

 

15.

Following items for promotion of renewable energy technologies or for conservation of energy:-

1)        SMD/LED/LVD lights with or without ballast, fittings and fixtures.

2)        SMD/LED/LVD street lights, with or without ballast, PV module, fitting and fixtures

3)        Tubular day lighting device.

 

4)        Wind turbines including alternators and mast.

5)        Solar torches.

 

6)        Lanterns and related instruments.

7)        LVD induction lamps. (viii)LED bulb/tube lights.

(ix) PV module, with or without,

 

 

 

 

 

 

 

 

9405.1090

 

8539.3290

 

8543.7090

 

9405.4090

 

8539.3290

 

8543.7090

 

9405.5010

 

8502.3100

 

 

 

8513.1040

 

8513.1090

 

 

 

8539.3290

 

8543.7090

 

8541.4000

 


 

 

the related components including invertors (off- grid/on grid/ hybrid) with provision         for         direct

connection/input                from renewable energy  source and with Maximum Power Point Tracking (MPPT), charge controllers and solar batteries.

1)        Light emitting diodes (light emitting in different colors).

2)        Water pumps operating on solar energy along with solar pump controllers

3)        Energy saver lamps of varying voltages

4)           Energy Saving Tube Lights.

 

5)                  Sun Tracking Control System

6)        Invertors (off-grid/on grid/hybrid) with provision for direct connection/input from

8504.4090

 

9032.8990

 

8507.0000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8541.5000

 

 

 

 

 

 

 

8413.7010

 

8413.7090

 

8504.4090

 

 

 

8539.3110

 

8539.3210

 


 

 

renewable energy source and with Maximum Power Point Tracking (MPPT).

(xvi) Charge controller/ current controller.

Provided that exemption under this serial shall be available with effect from 01.07.2016.

 

 

8539.3120

 

8539.3220

 

 

 

8543. 7090

 

 

 

 

 

8504.4090

 

9032.8990

15A

Parts and components for

 

 

 

 

 

 

9405.1090

If imported by

manufacturing LED lights:

LED          light

(i)         Aluminum housing/ shell

manufacturers

for LED (LED light fixture)

registered

(ii)        Metal clad printed circuit

 

under          the

boards (MCPCB) for LED

 

Sales         Tax

(iii)       Constant current power

8543.0000

Act,          1990

supply for of LED lights (1-300W)

 

subject          to

(iv)       Lenses for LED lights

 

annual    quota

8504.4090

determination

 

by    the    Input

 

Output        Co-

9001.9000

efficient

Organization