Exemption of Sales Tax on Import of Oxygen Cylinder for Medical Purpose
SRO 729(I)/2022 is a Sales Tax SRO dated 2 June 2022, listed by FBR as "Exemption of Sales Tax on Import of Oxygen Cylinder for Medical Purpose".
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
(Sales Tax)
Islamabad, the 2nd June, 2022
S.R.O. 729(I)/2022.- In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990 (VII of 1990), the Federal Government is pleased to exempt the import of the goods specified in the Table below, for medical purposes, from whole of the sales tax from the period starting from the 9th day of November, 2021 and ending on the 30th day of June, 2022 (both days inclusive), namely:-
TABLE
| S. No. | Description | PCT |
|---|---|---|
| (1) | (2) | (3) |
| 1. | Oxygen gas | 2804.4000 |
| 2. | Cylinders (for oxygen gas) | 7311.0090 |
| 3. | Cryogenic tanks (for oxygen gas) | 7311.0030 |
[C. No. 1/102-STB/2015 (Pt-5)]
(Afaque Ahmed Qureshi)
Additional Secretary
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