The sales tax exemptions to be withdrawn under the General Sales Tax Bill 2010 would include; currency notes, shares, stocks, bonds and computer software.
List of items on which exemptions is to be withdrawn also included seeds, fruit and spores of a kind used for sowing; cinchona bark; sugar beet; sugar cane; milk preparations; poultry feed and cattle feed; surgical tapes; ultrasound gel; glass bangles; currency notes, bank notes, shares, stocks, and bonds; bricks; building blocks of cement; gold and silver in un-worked condition; monetary gold; incinerators of disposal of waste management, motorised sweepers and snow ploughs; computer software; aircraft; ships of gross tonnage exceeding 15 LDTs; defence stores; Spare parts and equipment for aircraft and ships; equipment and machinery for pilotage, salvage or towage for use in ports or airports; equipment and machinery for air navigation; equipment and machinery used for services provided for handling of ships or aircraft in a customs port or customs airport; tractors; bulldozers; combined harvesters; and components imported in any kit form; import and supply of fully dedicated CNG Euro-2 buses whether in CBU or CKD condition; goods and services purchased by non-resident entrepreneurs and in trade fairs and exhibitions;
The exemption would also be withdrawn on the local supply of cotton seed exclusively meant for sowing purposes; supplies made by cottage industry; raw material and intermediary goods manufactured or produced, and services produced; supply of agriculture implements; breads prepared in tandoors and bakeries, vermicelli, nans, chapattis, sheer maal, bun, rusk; food stuff cooked or prepared in house and served in messes run on the basis of mutuality and industrial canteens for workers; food stuff and other eatables prepared in the flight kitchens and supplied for consumption onboard in local flights, agricultural produce of Pakistan, not subjected to any further process of manufacture; supply of ware potatoes and onions.