As per Lawkidunya, In Pakistan, exempt supplies refer to goods and services that are not subject to sales tax under the Sales Tax Act, 1990. These supplies are exempt from sales tax, and no tax is payable on them.

The following are some examples of exempt supplies under the Sales Tax Act, 1990:

Exempt Goods

1. Agricultural produce: Unprocessed agricultural produce, such as wheat, rice, cotton, and sugarcane.
2. Fresh fruits and vegetables: Fresh fruits and vegetables are exempt from sales tax.
3. Meat and poultry: Meat and poultry products, such as beef, mutton, chicken, and eggs.
4. Fish and seafood: Fish and seafood products.
5. Dairy products: Dairy products, such as milk, cheese, and butter.
6. Medicines and pharmaceuticals: Medicines and pharmaceutical products are exempt from sales tax.

Exempt Services

1. Educational services: Educational services provided by educational institutions.
2. Healthcare services: Healthcare services provided by hospitals, clinics, and medical practitioners.
3. Religious services: Religious services provided by mosques, churches, and other places of worship.
4. Charitable services: Charitable services provided by non-profit organizations.
5. Postal services: Postal services provided by Pakistan Post.

Other Exempt Supplies

1. Imports by diplomatic missions: Goods imported by diplomatic missions and international organizations are exempt from sales tax.
2. Imports by defense forces: Goods imported by the defense forces of Pakistan are exempt from sales tax.
3. Goods supplied to Azad Kashmir and Gilgit-Baltistan: Goods supplied to Azad Kashmir and Gilgit-Baltistan are exempt from sales tax.

Please note that this list is not exhaustive, and there may be other exempt supplies under the Sales Tax Act, 1990.