Exemptions under this section +

1. The export of prescribed goods which takes place within the jurisdiction of Border sustenance markets
2. An exporter in respect of cooking oil or vegetable ghee exported to Afghanistan, from whom advance tax has been collected under section 148 on import of edible oil
3. Taxpayers operating halal meat production and qualifying for exemption under clause 126K of Part I of Second schedule for the period specified in clause 126K
4. The persons mentioned in Table 1 of clause (66) of Part I of the Second Schedule as recipients of payment. Provided that such persons shall continue to perform functions as withholding and collecting agent under the aforesaid provisions