Amendment in SRO 1125(I)/2011

GOVERNMENT OF PAKISTAN
FEDERAL BOARD OF REVENUE
(REVENUE DIVISION)

Islamabad, the 1st July, 2017.

NOTIFICATION
(SALES TAX)

S.R.O. 584(I)/2017.-- In exercise of the powers conferred by sub-section (1), clause (b) of sub-section (2) and sub-section (6) of section 3 and clauses (c) and (d) of section 4 read with clause (b) of sub-section (1) of section 8 and section 71 of the Sales Tax Act, 1990, the Board with the approval of the Federal Minister-in-charge is pleased to direct that the following further amendments shall be made in Notification No. S.R.O. 1125(I)/2011, dated the 31st December, 2011, namely:-

In the said Notification,-

(A) in Table-I, in column 1,-

(i) against serial number 2, in column 2, with effect from 15th July, 2017,--

(a) in sub-serial (e), the word "and" shall be omitted;

(b) in sub-serial (f), after the word "fabric", a semi-colon and the word "; and" shall be inserted; and thereafter the following new sub-serial (g) shall be added, , namely:--

"(g) imported raw and ginned cotton.";

(ii) against serial number 5, in column (2), for the expression "Mucilages and thickness, whether or not modified, derived from locust beans locust bean seeds or guar seeds", the expression "Mucilages and thickeners, whether

or not modified, derived from vegetable products excluding agar-agar" shall be substituted;

(iii) against serial number 66, in column (3), for the figure "3824.9060", the figure "3824.9960" shall be substituted;

(iv) against serial number 79, in column (3), for the figure "3824.9060", the figure "3824.9960" shall be substituted; and

(v) against serial number 86, in column (3), for the figure "3907.6010", the figure "3824.6110" shall be substituted;

(B) in Table-II, in column (1),-

(i) against serial number 1, in column (2),-

(a) in sub-serial (ii), after the word "imports", the words "excluding finished fabric" shall be inserted;

(b) in sub-serial (vii), in column (4), for the figure "5", the figure "6" shall be substituted; and

(c) after sub-serial (vii) and entries relating thereto in columns (2), (3) and (4), the following new sub-serial (viii) and the entries relating thereto in columns (2), (3) and (4) shall be inserted, namely:-

(ii) against serial number 3,-

(a) in column (2), after the word "made-ups", the words "including carpets" shall be inserted; and

(b) in column (4), for the figure "5", the figure "6" shall be substituted; and

(C) after Table-II, amended as aforesaid, in the conditions,--

(i) in clause (ii), for sub-clause (a), the following shall be substituted with effect from the 15th July, 2017, namely:-

"(a) spinning stage onwards, in case of textile sector;"; and

(ii) in condition (xii), the word "and", occurring at the end, shall be omitted; and

(iii) in condition (xiii), for full stop at the end a semicolon and the word "and" shall be substituted and thereafter the following new condition (xiv), shall be added, namely:--

"(xiv) in case the goods covered under this Notification are supplied to a person who has not obtained registration number, further tax prescribed under sub-section (1A) of section 3 of the Act shall be charged at the rate of one percent of the value whereas further tax at the rate specified in the said sub-section (1A) of section 3 shall be charged on supplies of finished articles.".

[C. No. 4/22-STB/2017]

(Muhammad Zaheer Qureshi)
Secretary (ST&FE-Budget)