zero-rating on five major export oriented sectors (textiles, carpets, leather, sporting goods and surgical goods) has been restricted to registered manufacturers-cum-exporters and exporters for export purpose only
SRO 231(I)/2011 is a Sales Tax SRO dated 15 March 2011, listed by FBR as "zero-rating on five major export oriented sectors (textiles, carpets, leather, sporting goods and surgical goods) has been restricted to registered manufacturers-cum-exporters and exporters for export purpose only".
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 15th March, 2011.
NOTIFICATION
(SALES TAX)
S.R.O. 231(I)/2011.- In exercise of the powers conferred by clause (c) of section 4 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that the following further amendment shall be made in its Notification No. S.R.O. 509(I)/2007, dated the 9th June, 2007, namely:-
In the said Notification, in the preamble, after the comma at the end, the following words and comma shall be added, namely:
"if these goods after import or domestic production are sold or purchased between persons registered as manufacturers-cum-exporters or as exporters, for use or utilization in goods meant for export,".
[C. No. 1/29-STB/2011]
(Khawar Khurshid Butt)
Additional Secretary
Which later SROs refer to this one?
SROs whose FBR title names SRO 231(I)/2011, usually to amend or rescind it.
- SRO 400(I)/201114 May 2011Amendment in Notification No SRO 231(I)/2011, dated 15th March, 2011
Related Sales Tax SROs on exemptions and concessions
- SRO 648(I)/201125 June 2011Federal Government is pleased to exempt whole of the amount of default surcharge and penalties payable by a person…..
- SRO 369(I)/20117 May 2011Duties and Tax Exemption
- SRO 230(I)/201115 March 2011The facility of zero-rating on plant, machinery and equipment including parts thereof has been withdrawn by amending SRO 549(I)/2008
- SRO 229(I)/201115 March 2011Federal Government has withdrawn exemption of sales tax from fertilizers, pesticides and input tax on agricultural tractors..
- SRO 163(I)/20112 March 2011Amendment in SRO No. 509(I)/2007, dated 09/06/2007 regarding zero-rating on five major export oriented sectors.
- SRO 117(I)/201110 February 2011Relief Under Prime Minister’s Package to areas not covered under ST Act 1990 for goods if supplied to a person in area where ST act is applicable.