From November 9, 2021, until June 30, 2022, the Federal Board of Revenue (FBR) has exempted sales tax on the import of oxygen gas, cylinders (for oxygen gas), and cryogenic tanks (for oxygen gas).
According to SRO.729(I)/2022, in exercising the powers conferred by clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, the Federal Government has exempted the import of the following goods for medical purposes from the entire sales tax for the period beginning November 9, 2021, and ending June 30, 2022 (both days inclusive):
- Gases of oxygen (Pakistan Customs Tariff heading number 2804.4000)
- Oxygen cylinders (PCT heading 7311.0090) and cryogenic oxygen gas tanks (7311.0030)
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