Sales tax shall be charged on import and supplies of the goods specified in the table below at the rate of twenty-two percent of the value of goods.
SRO 1152(I)/2014 is a Sales Tax SRO dated 30 December 2014, listed by FBR as "Sales tax shall be charged on import and supplies of the goods specified in the table below at the rate of twenty-two percent of the value of goods.".
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
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
Islamabad, the 30th December, 2014.
NOTIFICATION
(SALES TAX)
S.R.O. 1152(I)/2014.- In exercise of the powers conferred by clause (b) of sub section (2) of section 3 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that sales tax shall be charged on import and supplies of the goods specified in the Table below at the rate of twenty-two percent of the value of goods, namely:-.
TABLE
| S. No. | Description | PCT heading |
|---|---|---|
| (1) | (2) | (3) |
| 1 | Motor spirit including HOBC | 2710.1210 |
| 2 | Kerosene | 2710.1911 |
| 3 | Light diesel oil | 2710.1921 |
| 4 | High speed diesel oil | 2710.1931 |
- This notification shall take effect from 1st January, 2015.
[C.No. 1/42-STB/2012)]
(Muhammad Ashraf Khan)
Additional Secretary
Which later SROs refer to this one?
SROs whose FBR title names SRO 1152(I)/2014, usually to amend or rescind it.
- SRO 83(I)/201530 January 2015Amendment of SRO 1152(I)/2014 dated 30.12.2014 - Sales tax on petroleum products
Related Sales Tax SROs on sales tax schedules and rates
- SRO 470(I)/201531 May 2015Government has modified rates of sales tax applicable on different POL Products w.e.f 01.06.2015
- SRO 383(I)/201530 April 2015Sales Tax shall be charged on import and supplies of goods specified in the table.
- SRO 255(I)/201531 March 2015Change in Sales Tax rate in High Speed Diesel.
- SRO 175(I)/201527 February 2015Change in Sales tax rates on Petroleum products
- SRO 83(I)/201530 January 2015Amendment of SRO 1152(I)/2014 dated 30.12.2014 - Sales tax on petroleum products
- SRO 718(I)/20147 August 2014Federal Government in pleased to allow import of total of 300,000 metric tons of potatoes at the rate of .........