Amendments in S.R.O 1125(I)/2011, Dated December 31,2011

GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)

Islamabad, the 26th July, 2013.

NOTIFICATION
(SALES TAX)

S.R.O. 682 (I)/2013.- In exercise of the powers conferred by clause (c) of section 4 read with clause (b) of sub-section (2) and sub-section (6) of section 3, clause (b) of sub-section (1) of section 8 and section 71 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that the following further amendments shall be made in its Notification No. S.R.O. 1125(I)/2011, dated the 31st December, 2011, namely:-

In the aforesaid Notification,-

(i) in the preamble, for the expression "notify the goods specified in column (2) of the Table below under the PCT heading numbers mentioned in column (3) of the said Table, including the goods or class of goods mentioned in the conditions stated in this notification, to be the goods on which sales tax shall, subject to the said conditions be charged at the rate of two per cent or, as the case may be, at the rate of five per cent, wherever applicable" the expression "direct that sales tax shall be charged, levied and paid at the rate of two per cent of the value of the goods mentioned in column (2) of Table-I below, at the rate of five per cent of the value of the goods mentioned in column (2) of Table-II below, falling under PCT heading numbers specified in column (3) of the said respective tables, and at the rates of two, five or seventeen per cent, as the case may be, on the goods or class of goods mentioned in the conditions stated in this notification" shall be substituted;

(ii) the existing "Table" shall be re-named as "Table-I";

(iii) after Table-I, re-named as above, the following new Table shall be added, namely:-

"TABLE-II

; and

(iv) in the Conditions,-

(a) in clause (iv), for the words "five per cent" the words "seventeen per cent" shall be substituted;

(b) in clause (v), for the word "two", appearing for the first time, the word "five" shall be substituted;

(c) in clause (vi), for the words "five per cent" the words "seventeen per cent" shall be substituted;

(d) in clauses (vii) and (viii), for the word "two", wherever occurring, the word "five" shall be substituted; and

(e) after clause (ix), the following new clause shall be inserted, namely:-

"(ixa) goods specified in Table-I, imported or supplied to registered manufacturers, whether or not of the five sectors, for manufacture of goods specified in Table-I or Table-II, shall be charged sales tax at the rate of two per cent on their import or supply;".

[C.NO. 1/47-STB/2013]

(Shahid Hussain Asad)
Additional Secretary