Exemption from Sales Tax on Import of Goods Received in the Event of Natural Disaster, Gift or Donation
SRO 1635(I)/2022 is a Sales Tax SRO dated 30 August 2022, listed by FBR as "EXEMPTION FROM SALES TAX ON IMPORT OF GOODS RECEIVED IN THE EVENT OF NATURAL DISASTER, GIFT OR DONATION".
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
Revenue Division
Federal Board of Revenue
Notification
Islamabad, the 30th August, 2022.
S.R.O. 1635 (I)/2022. - In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to exempt the goods mentioned in column (2) of the Table below from the whole of sales tax with effect from the 24th day of August, 2022 subject to the conditions and restrictions specified in column (4) thereof, namely:-
Table
| S. No. | Description of goods | Heading Nos. of the First Schedule to the Customs Act, 1969 (IV of 1969) | Conditions and restrictions |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| 1. | Import of all goods received, in the event of a natural disaster or other catastrophe, as gifts and relief consignments or any goods received as gift or donation from a foreign government or organization by the Federal or Provincial Governments or any public sector organization. | 9908 and 9911 | Subject to the same conditions as are envisaged for the purposes of applying zero-rate of customs duty under the Customs Act, 1969. (IV of 1969). |
[C. No. 4/5-STB/2022 (Pt-2)]
(Afaque Ahmed Qureshi)
Additional Secretary
Related Sales Tax SROs on exemptions and concessions
- SRO 70(I)/202325 January 2023Exemption from Sales Tax on the Import and Supply of the Donation Consignments and Relief Items as certified by NDMA or a PDMA for Relief Operations for Flood Affectees
- SRO 01(I)/20233 January 2023Exemption of Whole of Sales Tax on Old Contingent Owned Equipment (COE)
- SRO 1963(I)/202225 October 2022The Federal Government is pleased to exempt whole of Sales Tax payable on goods supplied to JICA
- SRO 1640(I)/202231 August 2022Exemption of Sales Tax on Import of Tomatoes and Onions
- SRO 1636(I)/202230 August 2022Exemption from Sales Tax on Import and Supply of Goods As Certified by Ndma and Pdma for Flood Affectees
- SRO 729(I)/20222 June 2022Exemption of Sales Tax on Import of Oxygen Cylinder for Medical Purpose