Imported, locally manufactured agriculture machinery, equipment: FBR imposes 16 percent sales tax

The Federal Board of Revenue (FBR) has imposed 16 per cent sales tax on the import of agricultural machinery, equipment and implements and supply of locally manufactured agricultural machinery, equipment and implements, as specified in the rescinded S.R.O. 542(I)/2006.
In this regard, the FBR has rescinded S.R.O. 542(I)/2006 through S.R.O. 480 (I)/2011 of June 3, 2011. The sales tax exemption has been withdrawn on the import and local supply of all kinds of agricultural machinery and equipment mentioned in the rescinded S.R.O. 542(I)/2006.
According to the S.R.O. 480 (I)/2011, sales tax would be charged on the tillage and seed bed preparation equipment, rotavator, rultivator, ridger, sub soiler, rotary slasher, chisel plow, ditcher, border disc, disc harrow, Bar harrow, mould board plow, tractor rear or front blade, Land leveller or land planer, rotary tiller, Disc plow, soil-scrapper, K. R. Karundi, tractor mounted trancher and land leveller.
The sales tax would be charged on the seeding or planting equipment including seed-cum-fertiliser drill (wheat, rice barley, etc), cotton or maize planter with fertiliser attachment, potato planter, fertilizer or manure spreader or broadcaster and rice transplanted, canola or sunflower drill, and sugarcane planter.
The sales tax would be collected on the irrigation, drainage and agro-chemical application equipment including sprinkler equipment, drip equipment, Tubewells filters or strainers, knapsack sprayers, granular applicator, Boom or field sprayers, self propelled sprayers, orchard sprayer, spray pumps and nozzles.
The harvesting, threshing and storage equipment would be subjected to sales tax including wheat threshermaise or groundnut thresher or sheller, groundnut digger, potato digger or harvester, sunflower thresher, post hole digger, straw balers, fodder rake, wheat or rice reaper, chaff or fodder cutter, cotton picker, onion or garlic harvester, sugar harvester, tractor trolley or forage wagon, Reaping machines, combined harvesters.
The sales tax would be charged on the post-harvest handling and processing and miscellaneous machinery including vegetables and fruits cleaning and sorting or grading equipment, fodder and feed cube maker equipment, machinery and equipment for grain handling and storage facilities, milking machines, compression-ignition internal combustion piston engines (diesel engines of 12HP to 32 HP of PCT 8408.9000).