SRO 280(I)/2013 dated 04-04-2013 is issued to charge sales tax on Cellular Mobile Phones & Satellite Phones
SRO 280(I)/2013 is a Sales Tax SRO dated 4 April 2013, listed by FBR as "SRO 280(I)/2013 dated 04-04-2013 is issued to charge sales tax on Cellular Mobile Phones & Satellite Phones".
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 4th April, 2013
NOTIFICATION
(SALES TAX)
S.R.O. 280(I)/2013. - In exercise of the powers conferred by 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 the Sales Tax Act, 1990, and in supersession of its Notification No. S.R.O. 542(I)/2008 dated the 11th June, 2008, the Federal Government is pleased to direct that sales tax shall be charged on the import or, as the case may be, on supply of the goods specified in column (2) of the Table below, at the rates and subject to the conditions and restrictions specified in column (3) thereof, namely:-
TABLE
| S.No. | Description | Rates, Conditions and Restrictions |
|---|---|---|
| (1) | (2) | (3) |
| 1. | Cellular Mobile Phones and Satellite Phones (hand-held sets) falling under PCT Heading 8517.1210 or any other Heading. | (i) Rs. 1000 per cellular mobile phone in case of Smart Phones or Satellite Phones, where the term "Smart Phone" means a cellular mobile phone having any of the following characteristics:- (a) 4GB or higher basic memory; (b) Operating system of the type iOS, Android v2.3, Android Gingerbread or higher, Blackberry RIM or Windows 8 or higher; (c) Touch Screen; (d) 5 Mega pixel or higher mega pixel camera; or (e) Dual Core or higher processor. (ii) Rs. 500 per cellular mobile phone in case of other than Smart Phone or Satellite Phone. |
[C.No. 3(6)ST-L&P/08]
(Mohammad Raza Baqir)
Additional Secretary
Which later SROs refer to this one?
SROs whose FBR title names SRO 280(I)/2013, usually to amend or rescind it.
- SRO 460(I)/201330 May 2013Supersession of Notification No. S.R.O 280(I)/2013 dated April 4,2013
Related Sales Tax SROs on sales tax schedules and rates
- SRO 681(I)/201326 July 2013The Federal Government is please to direct that the following amendments shall e be made in the Third Schedule of Sales Tax ACT, 1990
- SRO 670(I)/201318 July 2013Federal Government is pleased to direct that the import and supply of goods , mentioned in the column 2 of the table below and the raw materials, packing materials, sub-components, components, sub-assemblies and assemblies imported are purchased locally for the manufacture of the said goods shall be charged to Sales Tax @ 0 %, subject to the conditions specified.
- SRO 657(I)/201311 July 2013Sales Tax at the rate of 5% shall be charged and collected on import and local supply of second hand and worn clothing falling under PCT heading NO. 6309.0000
- SRO 648(I)/20139 July 2013Federal Govt is pleased to direct that further tax at rate of 1% shall not be charged, levied or paid untaxable supplies mentioned in this S.R.O
- SRO 509(I)/201312 June 2013To levy extra tax @ 5% on non-registered industrial and commercial connections where monthly bills exceed 15,000 per month.
- SRO 213(I)/201315 March 2013By this Notification, unified rate of 2% is being introduced for both registered and unregistered persons on the cotton seed oil.