Levy of Excise Duty on locally produced Cigarettes
SRO 1150(I)/2018 is a Federal Excise SRO dated 18 September 2018, listed by FBR as "Levy of Excise Duty on locally produced Cigarettes".
FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.
Page 1
GOVERNMENT OF PAKISTAN
FEDERAL BOARD OF REVENUE
(REVENUE DIVISION)
Islamabad, the 18th September, 2018.
NOTIFICATION
(FEDERAL EXCISE)
S.R.O. 1150(I)/2018. - In exercise of the powers conferred by clause (b) of sub-section (3) of section 3 of the Federal Excise Act, 2005, the Federal Board of Revenue is pleased to direct that the excise duty shall be levied and collected on fixed basis at the rates specified in column (4) of the Table below on the goods specified in column (2) of the said Table falling under Pakistan Customs Tariff heading specified in column (3) thereof, namely:-
TABLE
| S. No. | Retail price | PCT heading | Rate of Federal Excise Duty |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| 1 | Locally produced cigarettes if their on-pack printed retail price exceeds four thousand five hundred rupees per thousand cigarettes. | 24.02 | Rupees four thousand five hundred per thousand cigarettes |
| 2 | Locally produced cigarettes if their on-pack printed retail price exceeds two thousand nine hundred and twenty-five rupees per thousand cigarettes but does not exceed four thousand five hundred rupees per thousand cigarettes. | 24.02 | Rupees one thousand eight hundred and forty per thousand cigarettes |
| 3 | Locally produced cigarettes if their on-pack printed retail price does not exceed two thousand nine hundred and twenty-five rupees per thousand cigarettes. | 24.02 | Rupees one thousand two hundred and fifty per thousand cigarettes |
[C. No. 5/120-STB/2018]
(Muhammad Zaheer Qureshi)
Secretary (ST&FE-Budget)
Which later SROs refer to this one?
SROs whose FBR title names SRO 1150(I)/2018, usually to amend or rescind it.
- SRO 1268(I)/201816 October 2018Rescission of SRO 1150(I)/2018 dt 18-09-2018
Related Federal Excise SROs on excise duty rates
- SRO 992(I)/20194 September 2019Fix minimum values of locally produced goods, purpose of payment of FED in ST mode on ad valorem basis
- SRO 608(I)/201911 June 2019Cigarette Notification
- SRO 627(I)/201824 May 2018FED rates on Cigarettes under rescission of S.R.O 561(I)/2018 dated 30.04.2018
- SRO 561(I)/201830 April 2018Increase in rate of Federal Excise Duty on Cigarettes
- SRO 407(I)/201729 May 2017Enhancement of rate of Federal Excise Duty on Cigarettes.
- SRO 473(I)/20163 June 2016Rate of excise duty on cigarettes.