ISLAMABAD, July 12: The Central Board of Revenue has notified a list of 75 surgical instruments for the purpose of zero rating of sales tax.
A senior sales tax official told Dawn on Tuesday that zero rating of sales tax would only be available to the surgical instruments falling under sub-heading of PCT 90.18 for the purpose of SRO621 of 2005.
The terms surgical goods would mean and cover surgical instruments only and not all equipments, items used in carrying out different surgical processes.
The list of surgical instruments that qualified for zero rating included cataract needle, discission needle, ligature needle, reverting needles, paracentesis needle, tracheal tubes, Eustachian catheter, Bowles stethoscope, dissecting or surgical/operating scissors, plaster scissors, Chalazion curette, plaster knife, amputating knife, canaliculus knife, corneal knives, cataract knives, ophthalmic knife, plaster knife, rib shears, bone chisel, bone shears, chisels, strabismus kook, gauze shears, plaster shears, forceps (all types), speculum (all sorts), needle holder, iris hook, plaster saw, bone saw, ear spoon, surgical blades, Bowles chest piece, ear curettes, ear curettes, mastoied, bone mallet, retractor, deep bell, defourmentel rongeur straight, percussion Hammer, Lid Retractors, dieffenbach, dissecting tenaculum, costal periosteotome, ear syringes, eye scalpels, periosteal raspatory, mouth gag, cystitome, iris hook sharp, dissectors, fixation hook, ear hooks, heath’s clip, plaster spreader, keratomes, ear snares, foreign body gouge, bone lever, metacarpal saw, longitudinal serrations, clip removing hook, mastoid curettes, leaf probe, osteotome, foreign body chisel, probes with eye, probes (double ended), probes with chisel, hook for lacrimial sac, scalpels, tracheal dilator, blade saw and plaster cast breaker.
