Sales Tax Instructions

Sales Tax Instructions, 2009
(ii)
(iii)
(iv)
industrial process, including the generation, transmission and distribution of
power, or used in processes directly connected with the extraction of minerals
and timber, construction of buildings, roads, dams, bridges and similar
structures and the manufacture of goods;
Apparatus and appliances, including metering and testing apparatus and
appliances specially adapted for use in conjunction with machinery, specified in
item (i) above:-
Mechanical and electrical control and transmission gear adapted for use in
conjunction with machinery specified in item (i) above; and
Component parts of machinery, as specified in items (i),(ii) and (iii) above,
identifiable as for use in or with such machinery.
2. This exemption shall not affect the tax payable on the raw materials from which
such goods are produced or manufactured.
Heading numbers of the First Schedule of Customs Act, 1969 (IV of 1969).
1 42.02; 4206.9010.
2 4823.4000; 4823.9010.
3 59.10; 59.11.
4 69.02; 69.03.
5 73.04; 73.05; 73.06; 73.07; 73.08; 73.09; 73.26.
6 74.11; 74.12; 74.19.
7 75.07; 75.08.
8 76.04; 76.08;
9 78.03; 78.05; 78.06.
10 79.06; 79.07.
11 83.07.
12. 84.01; 84.02; 84.03; 84.04; 84.05; 84.06; 84.07; (except engines of a kind
used for the propulsion of vehicles of chapter 87); 84.08 (except engines
of a kind used for the propulsion of vehicles of chapter 87) 84.09 (except
for engines of vehicles of chapter 87) 84.10; 84.11; 84.12 (except spring
operated or weight operated motor); 84.13 (except for vehicles of chapter
87); 8414.1000; 8414.8090; 84.15 (air-conditioning plants of more than
10 H.P. only); 84.16; 84.17; 84.18 (cold storage and ice and ice-cream
making plants; liquid cooling units (chilling plants); 84.19 (except
machinery or plant of a kind used for domestic purposes and
instantaneous or storage water heaters, non-electric); 84.20;84.21 (except
for engines of vehicles of chapter 87); 84.22 (except dishwashing
machines of the household type); 84.23 (except personal weighing
machines, weighing machine having a maximum weighing capacity
exceeding 5,000 kg and weighing machine weights); 84.24; 84.25; 84.26;
84.27; 84.28; 84.29; 84.30; 84.31; 84.36; 84.38; 84.39; 84.40; 84.41;
84.42; 84.43; 84.44; 84.45; 84.46; 84.47; 84.48; 84.49; 84.51; (except
drying machines each of a dry linen capacity not exceeding 10 kg); 84.53;
84.54; 84.55; 84.56; 84.57; 84.58; 84.59; 84.60; 84.61; 84.62; 84.63;
84.64; 84.65; 84.66; 84.67; 84.68; 84.69; (word processing machines
only); 84.70; 84.71; 84.74; 84.75; 84.77; 84.78; 84.79; 84.80; 84.81;
84.82; 84.83; 84.85; (except oil seals).
13. 85.01; 85.02; 85.03; 85.04; (except ballasts for discharge lamps or
tubes); 85.05; 85.11; (except sparking plugs); 85.14; 85.15; 85.32; 85.33;