KARACHI: The Finance Act Supplementary Second Amendment Bill has proposed several amendments in the Sixth Schedule of the Sales Tax Act. Exemption on import or supply of items with dedicated use of renewable source of energy like solar and wind has been proposed to be restricted up to June 30, 2023. The exemption was previously available without any time restriction. Exemption from sales tax on import or supply of appliances for colostomy has been proposed to be restricted for such appliances and items required for ostomy procedures as specified in Chapter 99 of the First Schedule to the Customs Act, 1969. Exemption from sales tax on import or supply of colostomy and urostomy bags has been proposed to be withdrawn. A new entry is proposed for exemption from sales tax on import of plant and machinery, excluding consumer durable goods and office equipment as imported by Greenfield industries to manufacture taxable goods, during their construction and installation period, subject to certain conditions and issuance of exemption certificate by the Commissioner Inland Revenue. Exemption for machinery, equipment and spares meant for initial installation, balancing, modernization, replacement or expansion of project for power generation through renewable energy sources like solar, wind, micro-hydel bio energy, ocean, waste to energy and hydrogen cell etc. has been proposed to be restricted upto June 30, 2023.