debit note issued by a supplier other tax paying documents as may
note referred to in clause ( a) has statement of outward supplies communicated to the recipient of such specified under section 37;] services or both.
of this clause, it shall be deemed received the goods or, as the case may
delivered by the supplier to a recipient the direction of such registered an agent or otherwise, before or goods, either by way of transfer of or otherwise;
intra-State supplies of goods or services, 7-3-2019 and Notification No. 2/2019-
case liability shall arise on specified date, dated 29-3-2019.
(Amendment) Act, 2018, w.e.f. 1-2-2019.
shall be deemed that the registered person delivered by the supplier to a recipient or any person, whether acting as an agent or either by way of transfer of documents of
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- roto-chutes
- satellites, scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for
- spacecraft 8802 Nil
for personal use
Air elds - electrical signalling, safety or traffic control equipment for
paper
other
or chilled
All goods originating in or exported from Pakistan
Alliaceous - fresh or chilled 0703
Nil
steel, other - angles of other alloy steel 7228 9% 9% 18%
Description of goods
- bulls 0102 Nil Nil Nil
- camel 0106 Nil Nil Nil
- cows 0102 Nil Nil Nil
- dolphins 0106 Nil Nil Nil
- ducks 0105 Nil Nil Nil
- emus 0106 Nil Nil Nil
- geese 0105 Nil Nil Nil
- goats 0104 Nil Nil Nil
- guinea fowls 0105 Nil Nil Nil
- hares 0106 Nil Nil Nil
- hinnies 0101 Nil Nil Nil
- horses 0101 2.5% 2.5% 5%
- insects 0106 Nil Nil Nil
- mammals 0106 Nil Nil Nil
- mules 0101 Nil Nil Nil
- ostriches 0106 Nil Nil Nil
- other 0106 Nil Nil Nil
- porpoises 0106 Nil Nil Nil
- poultry 0105 Nil Nil Nil
- reptiles 0106 Nil Nil Nil
- sea lion 0106 Nil Nil Nil
- seal 0106 Nil Nil Nil
- sheep 0104 Nil Nil Nil
- swine 0103 Nil Nil Nil
- turkeys 0105 Nil Nil Nil
- walruses 0106 Nil Nil Nil
- whales 0106 Nil Nil Nil
Animal, non-edible products
- ambergris 0510 2.5% 2.5% 5%
- antlers 0507 Nil Nil Nil
- badger hair 0502 2.5% 2.5% 5%
- beaks 0507 Nil Nil Nil
- bile 0510 2.5% 2.5% 5%
- bladders of, fresh or chilled 0504 Nil Nil Nil
- bladders of, frozen and prepackaged and labelled
- bladders of frozen, other than prepackaged and labelled 0504 Nil Nil Nil
- boars’ bristles and hair
- boars’ bristles and hair, waste of
- bones 0506 Nil Nil Nil
- brush making hair
- cantharides
- castoreum
- civet 0510
- claws 0507 Nil Nil Nil
- guts of, fresh or chilled 0504 Nil Nil Nil
- guts of, frozen and prepackaged and labelled 0504
5%
- guts of frozen, other than prepackaged and labelled 0504 Nil Nil Nil
- hogs’ bristles and hair
- hogs’ bristles and hair, waste of 0502
5%
- hoof meal 0507 Nil Nil Nil
- hooves 0507 Nil Nil Nil
- horns 0507 Nil Nil Nil
- horn-cores 0506 Nil Nil Nil
- horn meal 0507 Nil Nil Nil
- ivory 0507 2.5% 2.5% 5%
- musk 0510 2.5% 2.5% 5%
- nails 0507 Nil Nil Nil
- pigs’ bristles and hair 0502 2.5% 2.5% 5%
- pigs’ bristles and hair, waste of 0502 2.5% 2.5% 5%
- products not elsewhere specified or included 0511 2.5% 2.5% 5%
- semen including frozen semen 0511 Nil Nil Nil
- stomachs of, fresh or chilled 0504 Nil Nil Nil
- stomachs of, frozen and prepackaged and labelled 0504 2.5% 2.5% 5%
- stomachs of, frozen other than prepackaged and labelled 0504 Nil Nil Nil
Description of goods
- tortoise-shell
- tortoise-shell, clows and waste of
- whalebone
- whalebone hair
- yak tail hair
Animal or vegetable fats & oil
- animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified
- animal fats and oils and their fractions 1516
- babassu oil 1513
- bovine animal, fat of
- castor oil
- coconut (copra) oil
- cod liver oil 1504, 1516
- colza oil 1514, 1516
- cotton seed oil 1512, 1516
crude
degras 1522
- edible mixtures or preparations of animal fats or animal oils or of fractions of different animal fats or animal oils 1517
- edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils
- fish body oil
- fish, fat and oils of
- fish lipid oil
5%
- fish liver oil 1504 2.5% 2.5% 5%
- fish oil, sulphonated 3402 2.5% 2.5% 5%
- glycerol 1520 2.5% 2.5% 5%
- glycerol lyes 1520
- glycerol waters
- goat, fat of
Description of goods
- ground-nut oil
- jojoba oil
- lanolin
- lanolin alcohol
- lard
- lard oil
- lard stearin
- linoxyn
- linseed oil
- maize (Corn) oil
- margarine
- mustard oil
- mutton tallow
- neats foot oil and fats from bone
- oil-cake and other solid residues, whether or not ground or in form of pellets, resulting from the extraction of
- oleo oil
- oleostearin
- olive oil
- olives, other
- other animal fats and oils
- other fixed vegetable fats and oils 1515
- palm kernel oil 1513 2.5% 2.5% 5%
- palm oil 1511 2.5% 2.5% 5%
- pig fat
- poultry fat
- rape oil
- safflower seed oil
- saffola oil 1512
- seasame oil 1515 2.5% 2.5% 5%
- sheep, fat of 1502 2.5% 2.5% 5%
- shop stocks 1522 2.5% 2.5% 5%