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• . . Pharma & Medical devices: Incentives For 5 API molecules producers 100%, and 3 API molecules producers will get 75% tax holiday. If API molecules produced domestically, API and laboratory reagent producers, will enjoy tax holiday No AIT will be applicable for import of chemical compounds (Technical Grade/Chemically pure). Eligible for phased or partial tax exemption from 5 up to 10 years for Concessional import duty on raw material import of medical equipment 50% tax exemption for income derived from export No VAT imposition on export of goods • 10% cash incentive on export value

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