Exemption from Sales Tax for erstwhile FATA/PATA
SRO 890(I)/2018 is a Sales Tax SRO dated 23 July 2018, listed by FBR as "Exemption from Sales Tax for erstwhile FATA/PATA".
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)
Islamabad, the 23rd July, 2018.
NOTIFICATION
(SALES TAX)
S.R.O. 890(I)/2018. - In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to exempt whole of sales tax on goods produced and supplied by industrial units located in districts of Chitral, Dir and Swat (which includes Kalam), the Tribal Area in Kohistan district, Malakand Protected Area, the Tribal Area adjoining Mansehra district, the former State of Amb, Zhob district, Loralai district (excluding Duki Tehsil), Dalbandin Tehsil of Chagai District and Marri and Bugti tribal territories of Sibi district, Tribal areas adjoining the districts of Peshawar, Kohat, Bannu, Lakki Marwat, Dera Ismail Khan, Tank as well as Bajaur Agency, Orakzai Agency, Mohmand Agency, Khyber Agency, Kurrum Agency North Waziristan Agency and South Waziristan Agency:
Provided that exemption under this notification shall be available only to those industrial units which have been set up on or before 31st May, 2018 and industrial production and supplies have been commenced on or before the said date:
Provided further that no refund and adjustment of sales tax shall be admissible in respect of sales tax charged on supplies.
- This Notification shall take effect from the date of assent given by the President, Islamic Republic of Pakistan, to the Constitution (Twenty-fifth Amendment) Act, 2018 (XXXVII of 2018).
[C. No. 5/94-STB/2018]
(Dr. Muhammad Iqbal)
Additional Secretary
Related Sales Tax SROs on exemptions and concessions
- SRO 1212(I)/20185 October 2018Exemption from extension of Federal Taxes to erstwhile FATA/PATA
- SRO 889(I)/201823 July 2018Exemption from Sales Tax for erstwhile FATA/PATA
- SRO 888(I)/201823 July 2018Exemption from Sales Tax for erstwhile FATA/PATA
- SRO 47(I)/201823 January 2018Exemption of whole Sales Tax and FED on imported construction material and goods imported by M/s CSCECL
- SRO 46(I)/201823 January 2018Zero-rating of Sales Tax on import of raw and ginned cotton
- SRO 641(I)/201713 July 2017Exemption from Sales Tax on Goods and Services Provided to the German Development Agency