Islamabad: In exercise of the powers conferred by clause (c) of section 4 read with clause (b) of sub-section (2) and sub-section (6) of section 3, clause (b) of sub-section (1) of section 8, clause (a) of sub-section (2) of section 13 and section 71 of Sales Tax Act, 1990, and in supersession of its Notifications. No. S.R.O. 1012(I)/2011, dated the 4th November, 2011, the Federal Government is pleased to notify the goods specified in column (2) of the Table below under the PCT heading numbers mentioned in column (3) of the said Table, to be the goods on which sales tax shall, subject to the conditions stated in this notification, be charged at the rate of zero percent on the supply and import thereof, or at reduced rate of sales tax of six percent or, as the case may be, at four percent as specified in the said conditions.
For table and further details, the copy of the SRO is attached as well as can be found at FBR’s website: http://www.fbr.gov.pk/DownloadDocs.aspx?id=5621 and Path=http://www.fbr.gov.pk/SROs/2011112316114016840FINALSRO.pdf and Type=SROS
For more information, contact:
Riffat Shaheen Qazi
Federal Board of Revenue (FBR)
Tel: +9251 920 8407