Serial No.

Description

(1)

(2)

1.

(i)     Supply, repair or maintenance of any ship which is neither;

(a) a ship of gross tonnage of less than 15 LDT; nor

(b) a ship designed or adapted for use for recreation or pleasure.

(ii)    Supply, repair or maintenance of any aircraft which is neither;

(a) an aircraft of weight-less than 8000 kilograms; nor

(b) an aircraft designed or adapted for use for recreation or pleasure.

(iii)    Supply of spare parts and equipment for ships and aircraft falling under (i) and (ii) above.

(iv)   Supply of equipment and machinery for pilot age, salvage or towage services.

(v)    Supply of equipment and machinery for air navigation services.

(vi)    Supply of equipment and machinery for other services provided for the handling of ships or aircraft in a port or Customs Airport.

2.

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.

3.

Supplies to duty free shops, provided that in case of clearance from duty free shops against various baggage rules issued under the Customs Act, 1969, (IV of 1969), the supplies from duty free shops shall be treated as import for the purpose of levy of sales tax.

4.

Supplies against international tenders.