The Federal Board of Revenue is pleased to direct that sales tax shall be charged and collected on import and local supply of goods at the rate ......
SRO 946(I)/2013 is a Sales Tax SRO dated 25 October 2013, listed by FBR as "The Federal Board of Revenue is pleased to direct that sales tax shall be charged and collected on import and local supply of goods at the rate ......".
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.
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GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS
STATISTICS AND REVENUE
(REVENUE DIVISION)
Islamabad, the 25th October, 2013.
NOTIFICATION
(SALES TAX)
S.R.O. 946 (I)/2013.- In exercise of the powers conferred by clause (b) of sub-section (2) of section 3 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that sales tax shall be charged and collected on import and local supply of goods at the rate of sixteen per cent, for the period from 21st June, 2013 to 29th June, 2013, which otherwise were chargeable to sales tax at the rate of seventeen per cent:
Provided that the aforesaid reduction of rate of sales tax from seventeen per cent to sixteen per cent for the said period shall not be applicable in cases where the incidence of tax has been passed on in terms of section 3B of the said Act.
[C.No.1/55-STB/2013]
(Shahid Hussain Asad)
Additional Secretary
Related Sales Tax SROs on sales tax schedules and rates
- SRO 895(I)/20134 October 2013Federal Government is pleased to direct that the following amendments shall be made in the Third Schedule of the Sales Tax Act, 1990
- 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.