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Commentary

Appendix 37C: GST zero rate (Pakistan)

37 Pakistan

The zero rate of GST is applied in Pakistan to the following (non-exhaustive list):

  1. Ìý

    •ÌýÌýÌýÌý Exported goods.

  2. Ìý

    •ÌýÌýÌýÌý Supplies of goods listed in the Fifth Schedule of the Sales Tax Act 1990, such as:

  3. Ìý
    1. Ìý

      –

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