4. Zero rating.—

Notwithstanding the provisions of section 3, (***) the following goods shall be charged to tax at the rate of zero per cent:--

(a) goods exported, or the goods specified in the Fifth Schedule;

(b) supply of stores and provisions for consumption aboard a conveyance proceeding to a
destination outside Pakistan as specified in section 24 of the Customs Act, 1969 (IV of 1969);

(c) such other goods as the Federal Government may, by notification in the official Gazette,
specify:

Provided that nothing in this section shall apply in respect of a supply of goods which --

(i) are exported, but have been or are intended to be re-imported into Pakistan; or

(ii) have been entered for export under Section 131 of the Customs Act, 1969 (IV of
1969), but are not exported; or

(iii) have been exported to a country specified by the Federal Government, by
Notification in the official Gazette:

Provided further that the Federal Government may, by a notification in the official
Gazette, restrict the amount of credit for input tax actually paid and claimed by a person
making a zero-rated supply of goods otherwise chargeable to sales tax.