The Sales Tax Act 1990 exempts following list of supplies and goods from the sales tax. It means that there is no GST on these products at any stage on the supply chain. This list for the tax year of 2024-25.
Goods Exempted from GST
Schedule of Exempted Goods
The sixth schedule of the sales tax act 1990 outlines supplies and goods which have been exempted from the sales tax. By clicking below button you can get it.
- Food Items
- Pulses
- Rice, wheat, and wheat flour
- Fruits and vegetables (edible) excluding sold under a brand name / trademark
- Milk, cream, yogurt, butter, desi ghee, processed cheese, flavored milk and other dairy products (excluding branded)
- Meat (beef, mutton and chicken) and meat products (excluding branded)
- Red chilies, ginger, turmeric (excluding branded)
- Tea (in some cases)
- Eggs, fish and poultry
- Bread, nan, chapatis, roti
- Fresh fruit juices including fresh and frozen but excluding canned, bottled and carbonated.
- Religious Materials
- Holy Quran (printed or digital)
- Other religious books
- Educational Materials
- Newsprint and books (excluding brochures and directories)
- Exercise books
- Medical Equipment & Supplies
- Artificial kidneys, dialysis machines, and related consumables
- Wheelchairs
- Glucose testing equipment
- Cochlear implants
- Equipment / medicines and items for the cardiac surgeries including angioplasty
- Intra-ocular lenses
- Imports for Specific Projects
- Goods imported under grants-in-aid
- Goods imported by rulers of Gulf Sheikhdoms for donation
- Construction materials for Gwadar Export Processing Zone
- Materials, Plant, Machinery and Equipment imported for the construction, development and operation of Gwadar Port and Free Zone (subject to certain conditions)
- Miscellaneous
- Currency notes, bank notes, shares, stocks, and bonds
- Monetary gold
- Dextrose and saline infusion sets
- Live animals, live plants and live poultry
- Agricultural produce that does not need further processing in industry
Disclaimer:
Above list is compiled on the basis of Sales Tax Act, SROs and notification applicable on Tax Year 2024-25. This is not a professional advice. Before making any decision, it is requested to cross check with law, notifications, SROs etc.
As far the tax year 2025-26 is concerned, here is our blog on the GST exemptions.
Reference: Sales Tax Act 1990
