After the approval of the Finance Act 2025, we are publishing this article on the updated list of goods, items and supplies which are exempted from the levy of sales tax in Pakistan.
GST exemptions withdrawn in Finance Act 2025
The sales tax exemption for 2025-26 tax year is same as it was for the tax year 2024-25. However, the finance act has withdrawn following previous exemptions:
- Supplies to the industries of the Tribal Areas
- Import of plant and machinery / equipment for the installation in industries located in the Tribal Areas
- Photovoltaic cells used in the assembly of solar penal
The above (a) and (b) exemptions were available to tribal areas till 30th June 2025. Now, the Federal Govt did not extend it further.
GST exempted supplies 2025-26
The finance act extended GST exemption on supply of electricity to tribal areas till 30th June 2026. Additionally, below are new exemptions:
- Import of cystagon, cysta drops and trientine capsules.
- Import or lease of aircrafts and parts by Pakistan International Airlines
Below is the list of exempted supplies for the tax year of 2026 (from July 2025 to June 2026).
- Food Items
- Pulse
- 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 and spices (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
- Live animals, live plants and live poultry
- Dextrose and saline infusion sets
- Agricultural produce that does not need further processing in industry
Complete List of GST exempted imports and local supplies
Below table covers imports and local supplies which are exempted from GST.
| Serial No. of Table 1 of Sixth Schedule | Description | HS code / PCT heading |
| 14 | Pulses | 0713.1000, 0713.2010, 0713.2020, 0713.2090, 0713.3100, 0713.3200, 0713.3300, 0713.3910, 0713.3920, 0713.3990, 0713.4010, 0713.4020, 0713.5000, 0713.9010, 0713.9020 and 0713.9090 |
| 16 | Red chillies excluding those sold under brand names and trademarks | 0904.2110 and 0904.2210 |
| 17 | Ginger excluding those sold under brand names and trademarks | 09.10 series |
| 18 | Turmeric excluding those sold under brand names and trademarks | 0910.3000 |
| 19 | Rice, wheat, wheat and meslin flour | Respective headings |
| 31 | Holy Quran, complete or in parts, with or without translation; Quranic Verses recorded on any analogue or digital media; other Holy books. | 4901.9910, 8523.2100, 8523.2910, 8523.2990, 8523.4910, 8523.4920, 8523.4190, 8523.4190, 8523.5910, 8523.5990, 8523.8010, 8523.8020 and 8523.8090 |
| 32 | Newsprint and books but excluding brochures, leaflets and directories | Respective headings |
| 33 | Currency notes, bank notes, shares, stocks and bonds. | 49.07 series |
| 38 | Monetary gold | 7108.1390 and 7108.2090 |
| 45 | Dextrose and saline infusion giving sets along with empty non-toxic bags for infusion solution, Dextrose and saline infusion giving sets, Artificial parts of the body, Intra-Ocular lenses and Glucose testing equipment. | 9018.3910, 9018.3920, 9021.3100, 9021.3900 and respective headings |
| 47 | Import of articles of household and personal effects including vehicles and also the goods for donation projects imported by any of the rulers of Gulf Sheikhdoms and goods including vehicles by the United Arab Emirates dignitaries for their personal use and for donation to welfare projects established in Pakistan subject to the similar conditions as are envisaged for the purposes of applying zero-rate of customs duty on such goods under the Customs Act 1969 | 99.05 series |
| 48 | Goods imported or supplied under grants-in-aid for which a specific consent has been obtained from FBR | 99.03 series |
| 59 | Artificial kidneys, eye cornea, hemodialysis machines, hemodialyzers, A.V. fistula needles, hemodialysis fluids, and powder, blood tubing tines for dialysis and reverse osmosis plants for dialysis, double lumen catheter for dialysis, catheter for renal failure patient and peritoneal dialysis solution, cochlear implants systems, and angioplasty equipment like balloons, catheters, wires and stents | 99.42, 99.25 and 99.38 series |
| 89 | Exercise books | 4820.2000 |
| 94 | Wheelchairs | 8713.1000 and 8713.9000 |
| 100 | Construction materials imported for or supplied to Gwadar Export processing Zone for the investors and development of its infrastructure | Respective headings |
| 100A | Materials and equipment, plant, machinery, equipment, appliances and accessories, for construction, operation and development of Gwadar Port and its Free Zone as imported by or supplied to China Overseas Ports Holding Company Limited and its operating companies | Respective headings |
| 100B | Supplies made by the businesses to be established in the Gwadar Free Zone This exemption is available for 25 years | Respective headings |
| 100C | Vehicles imported by China Overseas Ports Holding Company Limited and its operating companies for the construction, development and operation of Gwadar Free Zone | Respective headings |
| 100D | Machinery, equipment, materials and goods imported either for exclusive use within the limits of Gwadar Free Zone, or for making exports | Respective headings |
| 107 | Import and supply of iodized salt bearing brand names and trademarks whether or not sold in retail packing. | 2501.0010 |
| 112 | Angioplasty Products: Coronary Artery Stents, Drugs Eluting Coronary Artery Stents, Coronary Artery Dilatations Catheters (Balloons), PTCA Guide Wire, PTCA Guiding Catheters, Inflation Devices/Priority Packs, Optical Coherence Technology (OCT) System, OCT Catheters, Intravascular Ultrasound (IVUS), Fractional Flow Reserve (FFR/IFR) System, IVUS/FFR/IFR Catheters and wires, Support Micro Catheters (Straight and Angled), Drug Coated Angioplasty Balloon, Coronary and Peripheral Micro Coils, Thrombectomy Device, Thrombus Aspiration Catheters, Covered Stents (Coronary/Peripheral), Vessel Closure Devices, Embolic Protection Devices, Renal Stents, Vena-cava Filters, Coronary and Peripheral Snares, Atherectomy Devices, IABP Consoles & Catheters and Intracardiac Echocardiography Machine & Catheters] | Respective headings |
| 112 | Angiography Products: Angiography Catheters, Sheaths, Guide Wires, Contrast Lines, Pressure Lines, Mannifolds and Wrist Bands for Radial Vessel Closure | Respective headings |
| 112 | Contrast Media for Angiography / Angioplasty: Angiography Accessories, ASD Closure Devices, ASD Delivery Systems, VSD Closure Devices, VSD Delivery System, Guide Wires, Sizing Balloons, Sizing Plates, PDA Closure Devices and PDA Delivery System | Respective headings |
| 112 | Temporary and permanent pacemakers along with leads, connectors and accessories, Heart failure devices (along with leads, connectors and accessories) and implantable cardioverts (along with leads, connectors and accessories) | Respective headings |
| 112 | Cardiac Electrophysiology Products: Electrophysiology catheters, Electrophysiology cables, Electrophysiology connectors, Excimer Laser System with Accessories, Laser Sheath, Occlusion Balloons, Dilator Sheaths (Rotation & Manual), Intra Cardiac Echocardiography (ICE) System and Accessories, Lead Locking Devices and Accessory Kit, Remote EP Monitoring Device and Accessories, Ablation catheters, 3-D Cardiac Mapping System and Cryoballoon System and Accessories. | Respective headings |
| 112 | Lear Cardiology Products: Radioactive isotopes, Cold kits (cardio lotic MAA, DTPA etc.) | Respective headings |
| 112 | Cardiac Surgery Products: Oxygenator, Cannulas, Prosthetic Heart Valves, Luminal shunts for heart surgery, Artificial limbs and appliances, High-Flow, Low Profile Percutaneous Heart Pump PHP Console and Catheters, Tandem Heart / Tandem Lung and Accessories, Ventricular Assist Device System such as Heart Mate-II, Heart Mate-III and Centri Meg LEOV; Beating Heart Surgery stabilizers & Coronary Shunts, Minimally, invasive surgery equipment & Instruments, RF Ablation equipment for AF (Surgical) and Heart Lung Machines | Respective headings |
| 112 | Other Cardiac Equipment: Cardiac Angiography Machine, Echocardiography Machines, ETT Machines, Gamma Camera for Nuclear Cardiology Studies, Left Ventricular Assist Device / System (LVAD) and Catheters, MitraClipTranscatheter Mitral Valve System, MitraClip Guide Catheter, Clip and Delivery System, Patent Foramen Ovale (PFO) Closure Device, Left Atrial Appendage (LAA) Occluder, Transcatheter Aortic / Heart Valve System (TAVI/TAVR), Cerebral Retrievable Stents, Aortic Stent Grafts, Embolization Coils, Delivery System, Filling Coil, Abdominal Aortic Aneurysm (EVAR) System and Accessories/ thoracic EVAR/ extension, Insertable Cardiac Monitor (ICM), Carotid Stents, Vascular Clips; and MRI Compatible Cardiac Monitor, Infusion Pump, Anesthesia Machine with Accessories | Respective headings |
| 112 | Peripheral Interventions Equipment: Disposables and other equipment for peripheral interventions including stents (including carotid and wall stents), balloons, sheaths, catheters, guide wires, filter wires, coils, needles, valves (including rotating homeostatic valves), connecting cables, inflation devices adapters and Drug Eluting Peripheral Stents | Respective headings |
| 121 | Blood Bag CPDA-1 with blood transfusion sets whether packed in aluminium foil with set or not | Respective headings |
| 122 | Urine drainage bags | Respective headings |
| 133 | Pesticides and their active ingredients registered under the Agricultural Pesticides Ordinance, 1971, stabilizers, emulsifiers and solvents (a long list of such chemicals) | Respective headings |
| 137 | Paper weighing 60 g/m2, art paper, printing paper and art card for printing of Holy Quran imported by Federal or Provincial Governments and Nashiran-e-Quran as per quota determined by IOCO | 4802.5510, 4810.1990, 4810.1910, 4802.6990 and 4810.2900 |
| 143 | Hearing aids (all kinds), Hearing assessment equipment namely audiometers, tympanometer, ABR and Oto Acoustic Omission. | 99.37 series |
| 144 | Liquefied Natural Gas imported by fertilizer manufacturers for use as feed stock | 2711.1100 |
| 145 | Plant, machinery, equipment including dumpers and special purpose motor vehicles, if not manufactured locally, imported by M/s China State Construction Engineering Corporation Limited for the construction of Sukkur – Multan Motorway and M/s China Communication Construction Company for the construction of Karakorum Highway (KKH) Phase-II | Respective headings |
| 147 | Goods supplied to German Development Agency (Deutsche Gesellschaft für Internationale Zusammenarbeit) GIZ | Respective headings |
| 148 | Construction materials and goods imported by M/s China State Construction Engineering Corporation Limited for construction of Sukkur-Multan Motorway | Respective headings |
| 152 | Supplies of electricity 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. This exemption is till 30th June 2026. | 2716.0000 |
| 154 | Dietetic foods intended for consumption by children suffering from inherent metabolic disorder | Respective heading |
| 156 | Import of CKD kits by local manufacturers of Road tractors, Electric Buses, Three wheeler electric rickshaws, Three wheeler electric loader, Electric trucks and Electric motorcycle | Respective heading |
| 157 | Import of CKD (in kit form) of 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 | Respective heading |
| 161 | Import of plant, machinery, equipment and raw materials for consumption of these items within Special Technology Zone by the Special Technology Zone Authority, zone developers and zone enterprises | Respective heading |
| 162 | Import of raw materials, components, parts and plant and machinery by registered persons authorized under Export Facilitation Scheme, 2021 | Respective heading |
| 163 | Goods imported by various agencies of the United Nations, diplomats, diplomatic missions, privileged persons and privileged organizations (approved by the Federal Govt) | Respective heading |
| 165 | Goods imported by or donated to hospitals run by the nonprofit making institutions (subject to some conditions) | Respective heading |
| 166 | Goods excluding electricity and natural gas supplied to hospitals run by the charitable hospitals of fifty beds or more | Respective heading |
| 167 | Goods temporarily imported into Pakistan, meant for subsequent exportation (subject to some conditions) | Respective heading |
| 168 | Fertilizers excluding DAP | Respective heading |
| 171 | Seeds for sowing | Respective heading |
| 172 | Machinery, equipment and materials imported either for exclusive use within the limits of Export Processing Zone | Respective heading |
| 173 | Goods produced or manufactured in and exported from Pakistan which are subsequently imported in Pakistan within one year of their exportation, provided conditions of section 22 of the Customs Act, 1969 (IV of 1969), are complied with | Respective heading |
| 175 | Import of all goods received, in the event of a natural disaster or other catastrophe, as gifts and relief consignments or any goods received as gift or donation from a foreign government or organization by the Federal or Provincial Governments or any public sector organization | 99.08 and 99.11 series |
| 176 | POL products: (MS (Petrol), High Speed Diesel Oil, Kerosene and Light Diesel Oil | 2710.1210, 2710.1931, 2710.1911 and 2710.1921 |
| 177 | Supply of electricity to Azad Jammu and Kashmir | Respective heading |
| 178 | Import of gold under entrustment scheme under SRO 760(I)/2013 | Respective heading |
| 179 | Import of cystagon, cysta drops and trientine capsule | 3004.9099 |
| 180 | Bovine semen | 0511.1000 |
| 181 | Import or lease of aircrafts and parts thereof by Pakistan International Airlines Corporation Limited | 8802.1200 8802.3000 8802.4000 |
Complete List of GST exempted local supplies (only)
Below covers only local supplies which are exempted from GST.
| Serial No. of Table 2 of Sixth Schedule | Description | HS code / PCT heading |
| 3 | Supplies made by cottage industry | Respective heading |
| 6 | Supply of fixed assets against which input tax adjustment is not available under a notification issued in terms of clause (b) of sub-section (1) of section 8 of the Sales Tax Act, 1990. | Respective heading |
| 8 | Foodstuff cooked or prepared in-house and served in messes run on the basis of mutuality and industrial canteens for workers | Respective heading |
| 10 | Agricultural produce of Pakistan, not subjected to any further process of manufacture | Respective heading |
| 26 | Supply of locally produced silos. This exemption is available till 30th June 2026 | Respective headings |
| 27 | Wheat Bran | 2303.3000 |
| 28 | Sugar beet | 1212.9100 |
| 29 | Fruit juices, whether fresh, frozen or otherwise preserved but excluding those bottled, canned or packaged | 2009.1100, 2009.1200, 2009.1900, 2009.2100, 2009.2900, 2009.3100, 2009.3900, 2009.4100, 2009.4900, 2009.5000, 2009.6100, 2009.6900, 2009.7100, 2009.7900, and 2009.9000 |
| 30 | Milk and cream, concentrated or containing added sugar or other sweetening matter, excluding that sold in retail packing under a brand name | 04.02 series |
| 31 | Flavored milk, excluding that sold in retail packing under a brand name | 0402.9900 |
| 32 | Yogurt, excluding that sold under a brand name | Respective headings |
| 34 | Butter, excluding that sold under a brand name | 0405.1000 |
| 35 | Desi ghee, excluding that sold under a brand name | 0405.9000 |
| 36 | Cheese, excluding that sold under a brand name | 0406.1010 |
| 37 | Processed cheese not grated or powdered, excluding that sold under a brand name | 0406.3000 |
| 39 | Products of meat or meat offal excluding sold under a brand name or trademark | 1602.3200, 1602.3900, 1602.5000, 1604.1100, 1604.1200, 1604.1300, 1604.1400, 1604.1500, 1604.1600, 1604.1900, 1604.2010, 1604.2020 and 1604.2090 |
| 40 | Live Animals and live poultry | Respective headings |
| 41 | Meat of bovine animals, sheep, goat and uncooked poultry meat excluding those sold under a brand name | Respective headings |
| 42 | Fish and crustaceans excluding those sold under a brand name | Respective headings |
| 43 | Live plants including bulbs, roots and the like | 0601.1010, 0601.1090, 0601.2000, 0602.1000, 0602.2000, 0602.3000, 0602.4000, 0602.9010 and 0602.9090 |
| 44 | Cereals other than rice, wheat, wheat and meslin flour | Respective headings |
| 45 | Edible vegetables including roots and tubers whether fresh, frozen or otherwise reserved (e.g. in cold storage) but excluding those bottled or canned. | Respective headings |
| 46 | Edible fruits | Respective headings |
| 47 | Sugar cane | 1212.9300 |
| 48 | Eggs including eggs for hatching | 0407.1100, 0407.1900 0407.2100 and 0407.2900 |
| 49 | Compost (non-commercial fertilizer) | |
| 50 | Locally manufactured laptops, computers, notebooks whether or not incorporating multimedia kit and personal computers | 8471.3010 and 8471.3020 |
| 51 | Newspaper | Respective headings |
| 52 | Raw hides and skins | Respective headings |
| 53 | Prepared food or foodstuff supplied by Restaurants and caterers | Respective headings |
| 54 | All types of breads, nans and chapattis | Respective headings |
| 55 | Single cylinder agriculture diesel engines (compression ignition internal combustion piston engines) of 3 to 36 HP | |
| 56 | Milk excluding: that sold under a brand name; or supplied by corporate dairy farms | 04.01 series |
| 57 | Iron and steel scrap excluding: Supplied by manufacturer cum-exporter of recycled copper, authorized under Export Facilitation Scheme, 2021 directly supplied to a registered steel melterSupplied directly by the importer (verifiable from the goods declaration form) to a registered steel melter | 7204.4100, 7204.3000, 7204.4990 |
Disclaimer
Above list is compiled on the basis of Sixth Schedule of Sales Tax Act, SROs and notification. This is not a professional advice. Before making any decision, it is requested to cross check with law, notifications, SROs etc.
Reference
- Finance Act 2025
- Sales Tax Act 1990
- Relevant SROs and Notifications
