09-11-2011, 06:56 AM
Not all Charitable and non profit organisation are exempt from payment of sales tax. Only Supply to diplomats, diplomatic missions, privileged persons and privileged organizations which are covered under various Acts, Orders, Rules, Regulations and Agreements passed by the Parliament or issued or agreed by the Government of Pakistan can avail Zero rating facility under Fifth Schedule of the sales tax act, 1990. To avail the zero rating facility their supplier have to apply for authorisation before making supply at zero percent.
Exemptions are also available on imports of following heads under sixth schedule of the sales tax act, 1990.
Goods imported by or donated to hospitals run by the Federal Government or a Provincial Government; and non-profit making educational and research institutions subject to the similar restrictions, limitations, conditions and procedures as are envisaged for the purpose of applying zero-rate of customs duty on such goods under the Customs Act, 1969 (IV of 1969).
Exemptions are also available on imports of following heads under sixth schedule of the sales tax act, 1990.
Goods imported by or donated to hospitals run by the Federal Government or a Provincial Government; and non-profit making educational and research institutions subject to the similar restrictions, limitations, conditions and procedures as are envisaged for the purpose of applying zero-rate of customs duty on such goods under the Customs Act, 1969 (IV of 1969).
