Explanatory notes for SRO 275(I)/2008 dated 12.03.2008
The Notification has been issued to exempt the import and supply of CKD kits of single cylinder agriculture diesel engines of 3 to 36 HP from sales tax. Previously, such CKD kits of 12 to 32 HP were exempt. The scope of exemption has been enhanced from 3 to 36 HP as the local industry has gained success in the manufacturing of agricultural diesel engines of capacity 3 to 36 HP. This step would facilitate the farmers who use agricultural diesel engines for farming activities.