SALES TAX NOTIFICATIONS/SRO

2007

Notification No. 678(I)/2007 dated 6th July, 2007   Amendment in the Sales Tax Special Procedures Rules, 2007,

Notification No. 668(I)/2007 dated 3rd July, 2007   Amendment in Notification No. S.R.O.15(I)/2006 dated 06 January, 2006

Notification No. 667(I)/2007 dated 3rd July, 2007   Amendment in Notification No. S.R.O.103(I)/2005 dated 03 February, 2005

Notification No. 666(I)/2007 dated 3rd July, 2007   Amendment in Notification No. S.R.O.545(I)/2004 dated 30 June, 2004

Notification No. 660(I)/2007 dated 30th June, 2007   Sales Tax Special Procedure (Withholding) Rules, 2007.

Notification No. 647(I)/2007 dated 27th June, 2007  Central Board of Revenue is pleased to direct that the registered persons specified in column (2) of Table below shall be excluded from the purview

Notification No. 646(I)/2007 dated 27th June, 2007  Amendment in Notification No. S.R.O.462(I)/2007 dated 9 June, 2007

Notification No. 645(I)/2007 dated 27th June, 2007  Federal Government is pleased to direct that sales tax shall be levied and collected at import stage at the rate of two per cent of the value of goods imported by commercial importers

Notification No. 644(I)/2007 dated 27th June, 2007  Federal Government is pleased to direct that sales tax shall be charged, levied and paid at the rate of twenty per cent of the value of the goods, imported or supplied,

Notification No. 510(I)/2007 dated 13th June, 2007  Amendment in Notification No. S.R.O.466(I)/2007 dated 9 June, 2007

Proposed Sales Tax Returns for Comments

Notification No. 509(I)/2007 dated 9th June, 2007 Zero-rating of five export sectors

Notification No. 480(I)/2007 dated 9th June, 2007 Sales Tax Special Procedure Rules, 2007

Notification No. 479(I)/2007 dated 9th June, 2007 Rescission of SRO 666(I)/2005 dated 30 June 2005 and 813(I)/2005 dated 13 August, 2005

Notification No. 478(I)/2007 dated 9th June, 2007 Rescission of SRO 940(I)/1998 dated 01 September, 1998 - Ship Value

Notification No. 477(I)/2007 dated 9th June, 2007 Rescission of SRO 762(I)/1996 dated 15 September, 1996 - Paper Value

Notification No. 475(I)/2007 dated 9th June, 2007 Rescission of SRO 679(I)/2006 and 680(I)/2006 dated 30 June, 2006

Notification No. 473(I)/2007 dated 9th June, 2007 Amendment regarding Directorate of Intelligence

Notification No. 471(I)/2007 dated 9th June, 2007 Powers of Officers of Directorate of Intelligence

Notification No. 470(I)/2007 dated 9th June, 2007 Amendment of Sales Tax Rules, 2006

Notification No. 468(I)/2007 dated 9th June, 2007 Withdrawal of value addition regime for commercial importers

Notification No. 466(I)/2007 dated 9th June, 2007 Goods Chargeable @ 20%

Notification No. 465(I)/2007 dated 9th June, 2007 Processing of Refund Claims of Large Taxpayers Rules, 2007

Notification No. 464(I)/2007 dated 9th June, 2007 Amendment in Notification No. S.R.O.490 (I)/2004, dated the 12 June, 2004

Notification No. 463(I)/2007 dated 9th June, 2007 Amnesty for defaulters

Notification No. 462(I)/2007 dated 9th June, 2007 Zero rating of trailers, bicycles etc

Notification No. 461(I)/2007 dated 9th June, 2007 Notification of ADRC Panel

Notification No. 443(I)/2007 dated 31st May, 2007 Amendment in Notification No. S.R.O.993 (I)/2006, dated the 21st September, 2006

Notification No. 364(I)/2007 dated 3rd May, 2007 Federal Government is pleased to direct that the excise duty leviable on the services provided by the Cable TV Operators.

Notification No. 363(I)/2007 dated 2nd May, 2007 Federal Government is pleased to exempt the penalty and default surcharge imposed under section 33 and 34 of the Act.

Notification No. 356(I)/2007 dated 28th April, 2007 Amendment in Notification No. S.R.O.839 (I)/98, dated the 23rd July, 1998

Notification No. 355(I)/2007 dated 28th April, 2007 Amendment in Notification No. S.R.O.536 (I)/2006, dated the 5th June, 2006

Notification No. 354(I)/2007 dated 28th April, 2007 Amendment in Notification No. S.R.O.535 (I)/2006, dated the 5th June, 2006

Notification No. 353(I)/2007 dated 28th April, 2007 Amendment in Notification No. S.R.O.533 (I)/2006, dated the 5th June, 2006

Notification No. 352(I)/2007 dated 28th April, 2007 Amendment in Notification No. S.R.O.531 (I)/2006, dated the 5th June, 2006

Notification No. 351(I)/2007 dated 28th April, 2007 Amendment in Notification No. S.R.O.530 (I)/2006, dated the 5th June, 2006

Notification No. 350(I)/2007 dated 28th April, 2007 Amendment in Notification No. S.R.O.529 (I)/2006, dated the 5th June, 2006

Notification No. 349(I)/2007 dated 28th April, 2007 Amendment in Notification No. S.R.O.528 (I)/2006, dated the 5th June, 2006

Notification No. 348(I)/2007 dated 28th April, 2007 Amendment in Notification No. S.R.O.527 (I)/2006, dated the 5th June, 2006

Notification No. 347(I)/2007 dated 28th April, 2007 Amendment in Notification No. S.R.O.526 (I)/2006, dated the 5th June, 2006

Notification No. 126(I)/2007 dated 14th February, 2007 Amendment in Notification No. S.R.O.564 (I)/2006, dated the 5th June, 2006

Notification No. 29(I)/2007 dated 10th January, 2007 Central Board of Revenue is pleased to appoint Director-Generals, Collectors, Additional Collectors, Cost Accountants, Deputy Collectors

Notification No. 28(I)/2007 dated 10th January, 2007 Amendment in Notification No. S.R.O.1160 (I)/96, dated the 6th October, 1996

Notification No. 26(I)/2007 dated 10th January, 2007 Amendment in Notification No. S.R.O.993 (I)/2006, dated the 21st September, 2006

Notification No. 18(I)/2007 dated 08th January, 2007 Amendment in Notification No. S.R.O.537 (I)/2006, dated the 5th June, 2006

Notification No. 17(I)/2007 dated 08th January, 2007 Amendment in Notification No. S.R.O.535 (I)/2006, dated the 5th June, 2006

Notification No. 16(I)/2007 dated 08th January, 2007 Amendment in Notification No. S.R.O.533 (I)/2006, dated the 5th June, 2006

Notification No. 15(I)/2007 dated 08th January, 2007 Amendment in Notification No. S.R.O.530 (I)/2006, dated the 5th June, 2006

Notification No. 14(I)/2007 dated 08th January, 2007 Amendment in Notification No. S.R.O.529 (I)/2006, dated the 5th June, 2006

Notification No. 13(I)/2007 dated 08th January, 2007 Amendment in Notification No. S.R.O.528 (I)/2006, dated the 5th June, 2006

Notification No. 12(I)/2007 dated 08th January, 2007 Amendment in Notification No. S.R.O.527 (I)/2006, dated the 5th June, 2006

Notification No. 11(I)/2007 dated 08th January, 2007 Amendment in Notification No. S.R.O.526 (I)/2006, dated the 5th June, 2006

2006

Notification No. 1270(I)/2006 dated 27th December, 2006 Federal Government is pleased to direct that tax shall be charged on the goods at the rate of zero per cent on import and local supply thereof

Notification No. 1269(I)/2006 dated 27th December, 2006 Amendment in Notification No. S.R.O. 564(I)/2006, dated the 5th June, 2006,

Notification No. 1211(I)/2006 dated 04th December, 2006 Central Board of Revenue is pleased to allow the refund of sales tax as input tax credit paid on the import or local purchase of the raw materials used in the production or manufacture and export of goods

Notification No. 1205(I)/2006 dated 30th November, 2006  Federal Government is pleased to exempt import and supply of iodized salt bearing brand names and trademarks of the sales tax chargeable thereon.

Notification No. 1204(I)/2006 dated 30th November, 2006 Federal Government is pleased to direct that tax shall be charged on fat filled milk at the rate of zero per cent

Notification No. 1178(I)/2006 dated 20th November, 2006 Amendment in  Notification No. S.R.O.536 (I)/2006, dated the 5th June, 2006,

Notification No. 1177(I)/2006 dated 20th November, 2006 Amendment in Notification No. S.R.O.535 (I)/2006, dated the 5th June, 2006,

Notification No. 1140(I)/2006 dated 13th November, 2006 Amendment in Notification No. S.R.O.529 (I)/2006, dated the 5th June, 2006

Notification No. 1139(I)/2006 dated 13th November, 2006 Amendment in Notification No. S.R.O.529 (I)/2006, dated the 5th June, 2006

Notification No. 1138(I)/2006 dated 13th November, 2006 Amendment in Notification No. S.R.O.528 (I)/2006, dated the 5th June, 2006

Notification No. 1137(I)/2006 dated 13th November, 2006 Amendment in Notification No. S.R.O.527 (I)/2006, dated the 5th June, 2006

Notification No. 1136(I)/2006 dated 13th November, 2006 Amendment in Notification No. S.R.O.526 (I)/2006, dated the 5th June, 2006

Notification No. 1086(I)/2006 dated 31st October, 2006 Central Board of Revenue is pleased to rescind its Notification No. S.R.O. 391(I)/2006, dated the 27th April, 2006,

Notification No. 1039(I)/2006 dated 11th October, 2006 Amendment in the Sales Tax Special Procedures Rules, 2006,

Notification No. 1021(I)/2006 dated 02nd October, 2006 Central Board of Revenue is pleased to fix the values in respect of goods for the purpose of sales tax assessment at import stage

Notification No. 1020(I)/2006 dated 02nd October, 2006 Federal Government is pleased to fix the minimum value addition for the categories of persons for the purpose of payment of sales tax on supply of computer hardware and parts

Notification No. 1015(I)/2006 dated 29th September, 2006 Amendment in Notification No. S.R.O. 557(I)/2006, dated the 5th June, 2006

Notification No. 1014(I)/2006 dated 29th September, 2006 Amendment in Notification No. S.R.O. 558(I)/2006, dated the 5th June, 2006

Notification No. 993(I)/2006 dated 21st September, 2006 Central Board of Revenue is pleased to allow composite repayment-cum-drawback of sales tax and federal excise duty to the registered person on the export from Pakistan of vegetable ghee and cooking oil

Notification No. 968(I)/2006 dated 12th September, 2006 Zero rating of natural gas - SNGCL

Notification No. 967(I)/2006 dated 12th September, 2006 Zero rating of natural gas - SSGCL

Notification No. 966(I)/2006 dated 12th September, 2006 Zero rating of electrical energy - PESCO

Notification No. 965(I)/2006 dated 12th September, 2006 Zero rating of electrical energy - HESCO

Notification No. 964(I)/2006 dated 12th September, 2006 Zero rating of electrical energy - GAPCO

Notification No. 963(I)/2006 dated 12th September, 2006 Zero rating of electrical energy - MEPCO

Notification No. 962(I)/2006 dated 12th September, 2006 Zero rating of electrical energy - FESCO

Notification No. 961(I)/2006 dated 12th September, 2006 Zero rating of electrical energy - LESCO

Notification No. 960(I)/2006 dated 12th September, 2006 Zero rating of electrical energy - KESC

Notification No. 862(I)/2006 dated 23rd August, 2006 Amendment in Notification No. S.R.O. 1007(I)/2005, dated the 26th September, 2005,

Notification No. 781(I)/2006 dated 1st August, 2006 Amendment in Notification No. S.R.O.732(I)/2006, dated the 13th July 2006

Notification No. 759(I)/2006 dated 24th July, 2006 Federal Government is pleased to direct that the following amendments shall be made in its Notification No. S.R.O. 548(I)/2006, the dated 5th June, 2006

Notification No. 758(I)/2006 dated 24th July, 2006 Federal Government is pleased to exempt the import and supply of commercial catalogues

Notification No. 751(I)/2006 dated 21st July, 2006 Central Board of Revenue is pleased to direct that all the petroleum exploration and production companies shall furnish the statements

Notification No. 732(I)/2006 dated 13th July, 2006 Central Board of Revenue is pleased to fix the values specified in column (4) of the Table below

Notification No. 729(I)/2006 dated 13th July, 2006 Amendment in Sales Tax Special Procedures Rules 2006.

Notification No. 681(I)/2006 dated 30th June, 2006 Amendment in Sales Tax Special Procedures Rules 2005.

Notification No. 680(I)/2006 dated 30th June, 2006 Federal Government is pleased to fix the value of billets produced by Pakistan Steel Mills, Karachi.

Notification No. 679(I)/2006 dated 30th June, 2006 Federal Government is pleased to fix the values specified in column (4) of the Table

Notification No. 678(I)/2006 dated 30th June, 2006 Amendment in Sales Tax Special Procedures Rules 2006.

Notification No. 646(I)/2006 dated 21st June, 2006 Amendment in Notification No. S.R.O.548(I)/2006, dated the 5th June, 2006.

Notification No. 645(I)/2006 dated 21st June, 2006  Federal Government is pleased to direct that the sales tax leviable on local supply of pesticides  shall be charged at the import stage on finished pesticides

Notification No. 607(I)/2006 dated 9th June, 2006 Amendment in Notification No. S.R.O.548(I)/2006, dated the 5th June, 2006.

Notification No. 606(I)/2006 dated 9th June, 2006 Amendment in Notification No. S.R.O.553(I)/2006, dated the 5th June, 2006.

Notification No. 604(I)/2006 dated 7th June, 2006  Amendment in Notification No. S.R.O.548(I)/2006, dated the 5th June, 2006.

Notification No. 564(I)/2006 dated 5th June, 2006  Central Board of Revenue is pleased to to fix the value of the taxable supply of locally produced white crystalline sugar at twenty-nine rupees per kilogram.

Notification No. 563(I)/2006 dated 5th June, 2006  Central Board of Revenue is pleased to fix the value of white crystalline sugar for the purpose of sales tax assessment at import stage at the rate of US$ 440 per metric ton.

Notification No. 560(I)/2006 dated 5th June, 2006  Sales Tax Special Procedures Rules 2006

Notification No. 559(I)/2006 dated 5th June, 2006  Central Board of Revenue is pleased to require all the registered persons engaged in the import or supply of taxable goods to furnish summary of their purchase and sales

Notification No. 558(I)/2006 dated 5th June, 2006  Central Registration Office is pleased to direct that following registered persons shall fall within jurisdiction of Large Taxpayer Unit, Lahore

Notification No. 557(I)/2006 dated 5th June, 2006  Central Registration Office is pleased to direct that following registered persons shall fall within jurisdiction of Large Taxpayer Unit, Karachi

Notification No. 556(I)/2006 dated 5th June, 2006  Central Board of Revenue is pleased to appoint following officers

Notification No. 555(I)/2006 dated 5th June, 2006  Sales Tax Rules 2006.

Notification No. 554(I)/2006 dated 5th June, 2006  Central Board of Revenue is pleased to rescind notification 575(I)/2002 dated 31st August 2002

Notification No. 553(I)/2006 dated 5th June, 2006  Federal Government is pleased to direct that sales tax leviable on supply of imported pesticides shall be charged at import stage

Notification No. 552(I)/2006 dated 5th June, 2006  Federal Government is pleased to exempt import and supply of dried milk without addition of sugar from the whole of sales tax chargeable thereon.

Notification No. 551(I)/2006 dated 5th June, 2006  Federal Government is pleased to direct that sales tax shall be charged at the rate of zero percent on locally produced compost (non-chemical) fertilizer.

Notification No. 549(I)/2006 dated 5th June, 2006  Federal Government is pleased to direct that no input tax adjustment shall be admissible on the supply of locally produced coal.

Notification No. 548(I)/2006 dated 5th June, 2006  Federal Government is pleased to direct that sales tax shall be charged on the following goods at the rate of zero percent.

Notification No. 547(I)/2006 dated 5th June, 2006  Federal Government is pleased to rescind the following notifications

Notification No. 546(I)/2006 dated 5th June, 2006  Federal Government is pleased to rescind the following notifications

Notification No. 544(I)/2006 dated 5th June, 2006  Central Board of Revenue is pleased to fix the value of taxable supply of locally produced coal

Notification No. 543(I)/2006 dated 5th June, 2006  Central Board of Revenue is pleased to direct that all the registered manufacturers making supply of taxable goods as mentioned in the column (2) of the Table below shall furnish by the 20th of each month the details

Notification No. 542(I)/2006 dated 5th June, 2006  Federal Government is pleased to exempt following from the whole of sales tax leviable thereon

Notification No. 541(I)/2006 dated 5th June, 2006  Federal Government is pleased to exempt custom duty and sales tax on the import or, as the case may be, on the supply of cellular telephone sets (hand-held sets) to the extent that the combined effect of both the levies shall be five hundred rupees per such set, hereinafter called the said amount, subject to the following conditions,

Notification No. 540(I)/2006 dated 5th June, 2006  Central Board of Revenue is pleased to notify the panel of persons for constitution of committees for alternative dispute resolution

Notification No. 539(I)/2006 dated 5th June, 2006  Central Board of Revenue is pleased to appoint Chartered Accountants, Firms of Chartered Accountants and Cost and Management Accountants and Firms of Cost and Management Accountants for conducting special audit  

Notification No. 538(I)/2006 dated 5th June, 2006  Specification of the natural gas supplied by SSGCL to the relevant manufacturing units of the registered persons mentioned below as the goods on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 537(I)/2006 dated 5th June, 2006  Specification of the natural gas supplied by SSGCL to the relevant manufacturing units of the registered persons mentioned below as the goods on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 536(I)/2006 dated 5th June, 2006  Specification of the natural gas supplied by SSGCL to the relevant manufacturing units of the registered persons mentioned below as the goods on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 535(I)/2006 dated 5th June, 2006  Specification of the natural gas supplied by SSGCL to the relevant manufacturing units of the registered persons mentioned below as the goods on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 534(I)/2006 dated 5th June, 2006  specification of electrical energy supplied by the LIEDA to the relevant manufacturing units of the registered persons ,as the good on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 533(I)/2006 dated 5th June, 2006  specification of electrical energy supplied by the PESCO to the relevant manufacturing units of the registered persons ,as the good on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 532(I)/2006 dated 5th June, 2006  specification of electrical energy supplied by the IESCO to the relevant manufacturing units of the registered persons ,as the good on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 531(I)/2006 dated 5th June, 2006  specification of electrical energy supplied by the HESCO to the relevant manufacturing units of the registered persons ,as the good on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 530(I)/2006 dated 5th June, 2006  specification of electrical energy supplied by the GEPCO to the relevant manufacturing units of the registered persons ,as the good on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 529(I)/2006 dated 5th June, 2006  specification of electrical energy supplied by the MEPCO to the relevant manufacturing units of the registered persons ,as the good on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 528(I)/2006 dated 5th June, 2006  specification of electrical energy supplied by the FESCO to the relevant manufacturing units of the registered persons ,as the good on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 527(I)/2006 dated 5th June, 2006  specification of electrical energy supplied by the LESCO to the relevant manufacturing units of the registered persons ,as the good on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 526(I)/2006 dated 5th June, 2006  specification of electrical energy supplied by the KESC to the relevant manufacturing units of the registered persons ,as the good on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 525(I)/2006 dated 5th June, 2006  Federal Government is pleased to notify the goods on which sales tax shall be charged at the rate of zero percent

Notification No. 524(I)/2006 dated 5th June, 2006  Central Board of Revenue is pleased to designate following branches of National Bank of Pakistan for payment of sales tax

Notification No. 523(I)/2006 dated 5th June, 2006  Central Board of Revenue is pleased to rescind SRO 338(I)/2002 dated 15th June, 2002

Notification No. 488(I)/2006 dated 26th May, 2006. --  Central Board of Revenue is pleased to make following rules.

Notification No. 487(I)/2006 dated 26th May, 2006. --  Amendment in Notification No. S.R.O.992(I)/2005, dated the 21st September, 2005.

Notification No. 417(I)/2006 dated 5th May, 2006. --  Amendment in Notification No. S.R.O.934(I)/2005, dated the 10th September, 2005.

Notification No. 416(I)/2006 dated 5th May, 2006. --  Amendment in Notification No. S.R.O.932(I)/2005, dated the 10th September, 2005

Notification No. 415(I)/2006 dated 5th May, 2006. --  Amendment in Notification No. S.R.O.931(I)/2005, dated the 10th September, 2005.

Notification No. 414(I)/2006 dated 5th May, 2006. --  Amendment in Notification No. S.R.O.930(I)/2005, dated the 10th September, 2005

Notification No. 413(I)/2006 dated 5th May, 2006. --  Amendment in Notification No. S.R.O.929(I)/2005, dated the 10th September, 2005.

Notification No. 412(I)/2006 dated 5th May, 2006. --  Amendment in Notification No. S.R.O.928(I)/2005, dated the 10th September, 2005.

Notification No. 391(I)/2006 dated 27th April, 2006. --  Central Board of Revenue is pleased to direct that no refund of tax accrued in connection with export of cement falling under PCT heading 25.23, shall be allowed if the cement is exported out of Pakistan via land, air or sea route.

Notification No. 389(I)/2006 dated 27th April, 2006. --  Federal Government is pleased to direct that no input tax credit of sales tax paid on account of manufacture or import of cement falling under PCT heading 25.23, shall be allowed if the cement so manufactured or imported into Pakistan is exported out of Pakistan via land, air or sea route.

Notification No. 382(I)/2006 dated 24th April, 2006. --  Amendment in Notification No. S.R.O.1040 (I)/2005, dated the 14th October, 2005.

Notification No. 381(I)/2006 dated 24th April, 2006. --  Amendment in Notification No. S.R.O.1039 (I)/2005, dated the14th October, 2005

Notification No. 346(I)/2006 dated 10th April, 2006. --  Amendment in the Sales Tax Special Procedures Rules, 2005.

Notification No. 330(I)/2006 dated 4th April, 2006. -- Federal Government is pleased to make following rules

Notification No. 315(I)/2006 dated 1st April, 2006. --  Central Board of Revenue is pleased to to fix the value of the taxable supply of locally produced white crystalline sugar at twenty-nine rupees per kilogram.

Notification No. 314(I)/2006 dated 1st April, 2006. --  Central Board of Revenue is pleased to fix the value of white crystalline sugar for the purpose of sales tax assessment at import stage at the rate of US$ 440 per metric ton.

Notification No. 313(I)/2006 dated 31st March, 2006. --  Federal Government is pleased to levy sales tax on import of soyabean seed by solvent extraction industries.

Notification No. 312(I)/2006 dated 30th March, 2006. --  Amendment in the Sales Tax Special Procedures Rules, 2005.

Notification No. 304(I)/2006 dated 28th March, 2006. --  Amendment in Notification No. S.R.O. 621(I)/2005, dated the 17th June, 2005.

Notification No. 278(I)/2006 dated 22nd March, 2006. --  Amendment in Notification No.  S.R.O. 529(I)/2005, dated the 6th June, 2005.

Notification No. 274(I)/2006 dated 21st March, 2006. -- Federal Government is pleased to make following rules

Notification No. 247(I)/2006 dated 15th March, 2006. --  Amendment in Notification No. S.R.O.927(I)/2005, dated the 10th September, 2005.

Notification No. 178(I)/2006 dated 2nd March, 2006. --  Amendment in Notification No. S.R.O.69(I)/2006, dated the 28th January, 2006

Notification No. 177(I)/2006 dated 2nd March, 2006. --  Amendment in Notification No. S.R.O.68(I)/2006, dated the 28th January, 2006.

Notification No. 138(I)/2006 dated 17th February, 2006. --  Amendment in Notification S.R.O.935(I)/2005, dated the 10th September, 2005

Notification No. 137(I)/2006 dated 17th February, 2006. --  Amendment in Notification No. S.R.O.934(I)/2005, dated the 10th September, 2005.

Notification No. 136(I)/2006 dated 17th February, 2006. --  Amendment in Notification No. S.R.O.933(I)/2005, dated the 10th September, 2005

Notification No. 135(I)/2006 dated 17th February, 2006. --  Amendment in Notification No. S.R.O.932(I)/2005, dated the 10th September, 2005.

Notification No. 134(I)/2006 dated 17th February, 2006. --  Amendment in Notification No. S.R.O.931(I)/2005, dated the 10th September, 2005

Notification No. 133(I)/2006 dated 17th February, 2006. --  Amendment in Notification No. S.R.O.930(I)/2005, dated the 10th September, 2005.

Notification No. 132(I)/2006 dated 17th February, 2006. --  Amendment in Notification No. S.R.O.929(I)/2005, dated the 10th September, 2005

Notification No. 131(I)/2006 dated 17th February, 2006. --  Amendment in Notification No. S.R.O.928(I)/2005, dated the10th September, 2005.

Notification No. 92(I)/2006 dated 7th February, 2006. --  Amendment in Notification No. S.R.O.1035(I)/2005, dated 13th October, 2005

Notification No. 74(I)/2006 dated 30th January, 2006. --  Amendment in Notification No. S.R.O. 1212(I)/2004, dated the 10th December, 2005.

Notification No. 72(I)/2006 dated 28th January, 2006. --  Federal Government is pleased to fix values for the purposes of assessment of sales tax chargeable at import stage.

Notification No. 71(I)/2006 dated 28th January, 2006. --  Amendment in Notification No. S.R.O. 527(I)/2004, dated the 06th June, 2005.

Notification No. 70(I)/2006 dated 28th January, 2006. --  Amendment in Notification No. S.R.O. 530(I)/2004, dated the 06th June, 2005.

Notification No. 69(I)/2006 dated 28th January, 2006. --  Federal Government is pleased to levy sales tax at the rate of thirteen per cent of the value on import of rapeseed bey solvent extraction industries..

Notification No. 68(I)/2006 dated 28th January, 2006. --  Federal Government is pleased to allow the solvent extraction industries to deduct the entire amount of input tax paid on import of rapeseed from the output tax charged on supply of oil extracted there from subject to the condition that no refund of input tax shall be paid.

Notification No. 26(I)/2006 dated 9th January, 2006. --  Central Board of Revenue is pleased to authorize and specify the functions, powers and jurisdiction of the officers of the Directorate General of Inspection and Internal Audit.

Notification No. 25(I)/2006 dated 9th January, 2006. --  Amendment in Notification No. S.R.O. 488(I)/2004, dated the 12th June, 2004.

Notification No. 13(I)/2006 dated 5th January, 2006. --  Amendment in Notification No. S.R.O. 935(I)/2005, dated the 10th September, 2005.

Notification No. 12(I)/2006 dated 5th January, 2006. --  Amendment in Notification No. S.R.O. 934(I)/2005, dated the 10th September, 2005.

Notification No. 11(I)/2006 dated 5th January, 2006. --  Amendment in Notification No. S.R.O. 930(I)/2005, dated the 10th September, 2005.

Notification No. 10(I)/2006 dated 5th January, 2006. --  Amendment in Notification No. S.R.O. 929(I)/2005, dated the 10th September, 2005.

Notification No. 09(I)/2006 dated 5th January, 2006. --  Amendment in Notification No. S.R.O. 928(I)/2005, dated the 10th September, 2005.

Notification No. 08(I)/2006 dated 5th January, 2006. --  Amendment in Notification No. S.R.O. 927(I)/2005, dated the 10th September, 2005.

Notification No. 07(I)/2006 dated 5th January, 2006. --  Amendment in Notification No. S.R.O. 1040(I)/2005, dated the 14th October, 2005.

Notification No. 06(I)/2006 dated 5th January, 2006. --  Amendment in Notification No. S.R.O. 1039(I)/2005, dated the 14th October, 2005.

2005

Notification No. 1236(I)/2005 dated 14th December, 2005. --  Amendments in the Sales Tax Special Procedures Rules, 2005.

Notification No. 1212(I)/2005 dated 10th December, 2005. --  Central Board of Revenue is pleased to designate the following branches.

Notification No. 1184(I)/2005 dated 1st December, 2005. --  Electronic Filing of Sales Tax Return Rules, 2005.

Notification No. 1126(I)/2005 dated 12th November, 2005. --  Amendment in Notification No. S.R.O. 1035(I)/2005, dated the 13th October, 2005.

Notification No. 1088(I)/2005 dated 24th October, 2005. --  This SRO Amends SRO 934(I)/2005 dated 10.09.2005.

Notification No. 1087(I)/2005 dated 24th October, 2005. --  This SRO Amends SRO 933(I)/2005 dated 10.09.2005.

Notification No. 1086(I)/2005 dated 24th October, 2005. --  This SRO Amends SRO 932(I)/2005 dated 10.09.2005.

Notification No. 1085(I)/2005 dated 24th October, 2005. --  This SRO Amends SRO 931(I)/2005 dated 10.09.2005.

Notification No. 1084(I)/2005 dated 24th October, 2005. --  This SRO Amends SRO 930(I)/2005 dated 10.09.2005.

Notification No. 1083(I)/2005 dated 24th October, 2005. --  This SRO Amends SRO 929(I)/2005 dated 10.09.2005.

Notification No. 1082(I)/2005 dated 24th October, 2005. --  This SRO Amends SRO 928(I)/2005 dated 10.09.2005.

Notification No. 1081(I)/2005 dated 24th October, 2005. --  This SRO amends SRO 927(I)/2005 dated 10.09.2005.

Notification No. 1040(I)/2005 dated 14th October, 2005. --  Specification of the natural gas supplied by SNGPL to the relevant manufacturing units of the registered persons mentioned below as the goods on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 1039(I)/2005 dated 14th October, 2005. --  Specification of the natural gas supplied by SSGCL to the relevant manufacturing units of the registered persons mentioned below as the goods on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 1038(I)/2005 dated 14th October, 2005. --  Amendment in the Sales Tax (Refund of Excess Input Tax to the Dealers, Distributors and Wholesalers) Rules, 2005.

Notification No. 1035(I)/2005 dated 13th October, 2005. --  Central Board of Revenue has exempted the sales tax levy on local supply of all goods meant for free distribution and procured out of the President’s Relief Fund for Earthquake Victims, 2005.

Notification No. 1003(I)/2005 dated 1st October, 2005. --  Amendments in the Sales Tax Special Procedures Rules, 2005.

Notification No. 1002(I)/2005 dated 23rd September, 2005. --  Central Board of Revenue is pleased to direct that the following amendments shall be made in its Notification No. S.R.O. 523(I)/2005, dated the 6th June, 2005.

Notification No. 992(I)/2005 dated 21st September, 2005. --  No registered person engaged in the export of goods specified below shall, either through zero-rating or otherwise, be entitled to deduct or reclaim input tax paid in respect of stocks of such goods acquired up to 5th June, 2005.

Notification No. 951(I)/2005 dated 14th September, 2005. --  Special Procedure For Collection And Payment Of Sales Tax On Vehicles.
PART 1
          PART 2  

Notification No. 935(I)/2005 dated 10th September, 2005. --  specification of electrical energy supplied by the LIEDA to the relevant manufacturing units of the registered persons ,as the good on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 934(I)/2005 dated 10th September, 2005. --  specification of electrical energy supplied by the PESCO to the relevant manufacturing units of the registered persons ,as the good on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 933(I)/2005 dated 10th September, 2005. --  specification of electrical energy supplied by the IESCO to the relevant manufacturing units of the registered persons ,as the good on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 932(I)/2005 dated 10th September, 2005. --  specification of electrical energy supplied by the HESCO to the relevant manufacturing units of the registered persons ,as the good on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 931(I)/2005 dated 10th September, 2005. --  specification of electrical energy supplied by the GEPCO to the relevant manufacturing units of the registered persons ,as the good on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 930(I)/2005 dated 10th September, 2005. --  specification of electrical energy supplied by the MEPCO to the relevant manufacturing units of the registered persons ,as the good on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 929(I)/2005 dated 10th September, 2005. --  specification of electrical energy supplied by the FESCO to the relevant manufacturing units of the registered persons ,as the good on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 928(I)/2005 dated 10th September, 2005. --  specification of electrical energy supplied by the LESCO to the relevant manufacturing units of the registered persons ,as the good on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 927(I)/2005 dated 10th September, 2005. --  specification of electrical energy supplied by the KESC to the relevant manufacturing units of the registered persons ,as the good on which sales tax shall be charged at the rate of zero per cent subject to the following conditions.

Notification No. 926(I)/2005 dated 10th September, 2005. --  Federal Government is pleased to rescind its Notification No. S.R.O. 792(I)/2005 dated the10th August 2005, with immediate effect.

Notification No. 925(I)/2005 dated 10th September, 2005. --  In the Notification No. S.R.O. 621(I)/2005, in the Table, after serial number 152 in column (1) and the entries relating thereto in columns (2) and (3), the following new serial number and the entries relating thereto shall be added.

Notification No. 924(I)/2005 dated 10th September, 2005. --  Federal Government is pleased to direct that the following further amendments shall be made in its Notification No. S.R.O. 621(I)/2005, dated the 17th June.

Notification No. 889(I)/2005 dated 29th August, 2005. --  CBR is pleased to direct that in the Sales Tax Rules, 2005, the following amendments shall be made and shall be deemed to have been so made on the 13th August, 2005.

Notification No. 888(I)/2005 dated 29th August, 2005. --  The Federal Government has extended the facility of deemed price mechanism to Nitric Phophate, Grade N(22) P(20) K(0), as well, on both import and supply stage by issuing and amending SRO 888(I)/2005.

Notification No. 813(I)/2005 dated 13th August, 2005. --  Central Board of Revenue is pleased to make the following rule.

Notification No. 812(I)/2005 dated 13th August, 2005. --  Amendment in Sales Tax Rules,2005.

Notification No. 794(I)/2005 dated 10th August, 2005. --  Federal Government is pleased to direct that the following amendment shall be made in its Notification No. S.R.O. 495(I)/2004.

Notification No. 793(I)/2005 dated 10th August, 2005. --  Federal Government is pleased to exempt the import and supply of CKD kits of single cylinder agriculture diesel engines.

Notification No. 792(I)/2005 dated 10th August, 2005. --  Specification of the electrical energy (electricity) falling under HS Code 2716.0000 of the First Schedule to the Customs Act, 1969, supplied to the relevant manufacturing units of the registered persons mentioned in column (2) of the Table below .

Notification No. 752(I)/2005 dated 1st August, 2005. --  Federal Government is pleased to direct that the following further amendment shall be made in the Sales Tax Special Procedures Rules, 2005, namely.

Notification No. 747(I)/2005 dated 28th July, 2005. --  Amendment in Notification No. S.R.O. 523(I)/2005, dated the 6th June, 2005.

Notification No. 694(I)/2005 dated 11th July, 2005. --  Federal Government is pleased to direct that the following amendments shall be made in the Sales Tax Special Procedures Rules, 2005.

Notification No. 673(I)/2005 dated 2nd July, 2005. --  Exemption in raw materials for the basic manufacture of pharmaceutical active ingredients and for manufacture of pharmaceutical products from the whole of sales tax leviable thereon:

Notification No. 666(I)/2005 dated 30th June, 2005. --  SALES TAX (REFUND OF EXCESS INPUT TAX TO THE MANUFACTURERS) RULES, 2005

Notification No. 647(I)/2005 dated 1st July, 2005. --  Amendments in Notification No. S.R.O. 621 (I)/2005, dated the 17th June, 2005

Notification No. 646(I)/2005 dated 1st July, 2005. --  Sales tax shall be charged at the rate of zero per cent on supply thereof to M/s Pakistan PTA Limited, Port Qasim, having Sales Tax Registration No.1200280600164

Notification No. 645(I)/2005 dated 1st July, 2005. --  Exemption in raw materials

Notification No. 621(I)/2005 dated 17th June, 2005. --  Substititution of SRO 535 and 536

Notification No. 538(I)/2005 dated 6th June, 2005. --  The CBR is pleased to direct that no exporter of textile and textile articles,shall be entitled to claim any adjustment or refund of sales tax paid on his stocks, after the expiry of the tax period ending the 30th June, 2005.

Notification No. 537(I)/2005 dated 6th June, 2005. --  Supply of soyabean meal falling under PCT heading No. 2304.0000 of the First Schedule to the Customs Act, 1969 (IV of 1969), shall be charged to sales tax at the rate of zero per cent.

Notification No. 536(I)/2005 dated 6th June, 2005. -- 

Notification No. 535(I)/2005 dated 6th June, 2005. -- 

Notification No. 532(I)/2005 dated 6th June, 2005. --    Rescind in Notification No. S.R.O. 886(I)/2003.

Notification No. 531(I)/2005 dated 6th June, 2005. --    Goods falling under the PCT heading No. 8701.9020, for use in the manufacturing of such tractors, shall be charged to sales tax at the rate of zero per cent subject to the following conditions

Notification No. 530(I)/2005 dated 6th June, 2005. --  Specification of the goods in column (2) of the Table below, which shall be charged to sales tax at a rate of zero per cent.

Notification No. 529(I)/2005 dated 6th June, 2005. --    The Central Registration Office is pleased to transfer the registration of the registered persons, as specified in the Table below.

Notification No. 528(I)/2005 dated 6th June, 2005. --  Central Board of Revenue is pleased to appoint the following officers as officers of Sales Tax.

Notification No. 527(I)/2005 dated 6th June, 2005. --  Federal Government is pleased to notify that the raw materials, components, sub-components and parts, as are imported or purchased locally for use in the manufacturing of such plant and machinery.

Notification No. 526(I)/2005 dated 6th June, 2005. --    Rescind in Notification No. S.R.O. 839(I)/98

Notification No. 525(I)/2005 dated 6th June, 2005. --    Central Board of Revenue is pleased to require all registered persons engaged in the import or supply of taxable goods, excluding the persons engaged in the manufacturing or supply of.

Notification No. 524(I)/2005 dated 6th June, 2005. --  Central Board of Revenue is pleased to prescribe the following form of application to refer to the High Court any question of law arising out of the order of the Customs, Excise and Sales Tax Appellate Tribunal.

Notification No. 523(I)/2005 dated 6th June, 2005. --   Central Board of Revenue is pleased to designate the following branches of the National Bank of Pakistan.

Notification No. 522(I)/2005 dated 6th June, 2005. --   Federal Government is pleased to make the following rules.

Notification No. 521(I)/2005 dated 6th June, 2005. --    Rescind in Notification No. S.R.O. 394(I)/2001.

Notification No. 520(I)/2005 dated 6th June, 2005. --  Exemption whole of the amount of additional tax and penalties payable by a person against whom an amount of sales tax is outstanding on account of any audit observation, audit report.

Notification No. 519(I)/2005 dated 6th June, 2005. --  Rescind in Notification No. S.R.O. 338(I)/2001.

Notification No. 518(I)/2005 dated 6th June, 2005. --  Rescind its Notification No. S.R.O. 676(I)/2000.

Notification No. 517(I)/2005 dated 6th June, 2005. --   Rescind in Notifications No. S.R.O. 508(I)/2004.

Notification No. 516(I)/2005 dated 6th June, 2005. --    Rescind its Notification No. S.R.O. 76(I)/2004.

Notification No. 515(I)/2005 dated 6th June, 2005. --    Goods falling under the HS code of the First Schedule to the Customs Act, 1969 (IV of 1969).

Notification No. 514(I)/2005 dated 6th June, 2005. --    Rescind of Notification No. S.R.O. 480(I)/2004.

Notification No. 513(I)/2005 dated 6th June, 2005. --    Rescind In Notification No. S.R.O. 500(I)/2004.

Notification No. 512(I)/2005 dated 6th June, 2005. --  Amendment in Notification No. S.R.O. 390(I)/2001.

Notification No. 511(I)/2005 dated 6th June, 2005. --  Rescind of Notification No. S.R.O. 510(I)/2004.

Notification No. 363(I)/2005 dated 5th May, 2005. --  further amendments shall be made in its Notification No. S.R.O. 500(I)/2004, dated the 12th June, 2004.

Notification No. 283(I)/2005 dated 31st March, 2005. --  the Central Board of Revenue is pleased to direct that Chapter V of the Sales Tax Rules, 2004, except rule 34, shall come into force on the 31st of March, 2005, for the refund claims filed by registered persons.

Notification No. 237(I)/2005 dated 12th March, 2005. --  In the aforesaid Rules, in rule 51, in sub-rule (2), in the proviso, for the word “ninety” the words “one hundred and eighty” shall be substituted.

Notification No. 217(I)/2005 dated 7th March, 2005. --  the Federal Government is pleased to direct that the tax not levied during the aforesaid period shall not be required to be paid by the aforesaid registered person.

Notification No. 105(I)/2005 dated 3rd February, 2005. --  The Federal Government is pleased to direct that the tax short levied during the aforesaid period shall not be required to be paid by M/s. Wazirabad Poly Industries (Pvt.) Ltd., Lahore.

Notification No. 104(I)/2005 dated 3rd February, 2005. --  The Federal Government is pleased to direct that the tax short levied during the aforesaid period shall not be required to be paid by M/s. Lucky Plastic Industries (Pvt) Ltd, Lahore.

Notification No. 103(I)/2005 dated 3rd February, 2005. --  The Federal Government is pleased to fix the value of Potassic Fertilizers both Sulphate of Potash (SOP) and Muriate of Potash (MOP).

Notification No. 78(I)/2005 dated 27th January, 2005. --  Further amendment in the Sales Tax Special Procedure Rules, 2004.

Notification No. 77(I)/2005 dated 27th January, 2005. --  the Central Board of Revenue is pleased to fix the value of taxable supply of ship for scrapping or breaking (PCT heading 8908.0000).

Notification No. 76(I)/2005 dated 27th January, 2005. --  Further amendment in the Sales Tax Special Procedure Rules, 2004.

Notification No. 59(I)/2005 dated 17th January, 2005. --  Further amendment in the Sales Tax Special Procedure Rules, 2004.

Notification No. 42(I)/2005 dated 10th January, 2005. --  Further Amendments in the Sales Tax Rules, 2004.

Notification No. 24(I)/2005 dated 8th January, 2005. --  Further Amendments in the Sales Tax Rules, 2004.

Notification No. 08(I)/2005 dated 1st January, 2005. --  Supersession SRO 780(I)/2004 dated 13.09.2004.

Notification No. 07(I)/2005 dated 1st January, 2005. --  Supersession SRO 380(I)/2004 dated 15.06.2002.

Notification No. 02(I)/2005 dated 1st January, 2005. --  Amendment in SRO 350(I)2002 dated 15.06.2002.

 

2004

Notification No. 510(I)/2004 dated 12th June, 2004. -- Excess amount of tax carried forward may be refunded after six months.

Notification No. 509(I)/2004 dated 12th June, 2004. -- Requirements for all commercial importers of polypropylene granules (tape yarn grade) falling under PCT Heading No. 3902.1000 of the First Schedule to the Customs Act, 1969 (IV of 1969).

Notification No. 508(I)/2004 dated 12th June, 2004. -- Requirements for all registered persons engaged in the manufacture or supply or export of certain products to supply additional information.

Notification No. 501(I)/2004 dated 12th June, 2004. -- Fixation of the value of supplies, cotton seeds etc.

Notification No. 500(I)/2004 dated 12th June, 2004. -- Specification of the goods, subject to zero percent charge.

Notification No. 499(I)/2004 dated 12th June, 2004. -- Sales Tax on activation charges for mobile phones.

Notification No. 498(I)/2004 dated 12th June, 2004. -- Designation of the branches of the National Bank of Pakistan.

Notification No. 497(I)/2004 dated 12th June, 2004. -- Exemption from payment of
sales tax, on plant and machinery, falling under chapter 84 or 85 of the First Schedule to the Customs Act, 1969.

Notification No. 496(I)/2004 dated 12th June, 2004. -- Rescind its Notification No. SRO 336(I)/2002, dated the 15th June, 2002.

Notification No. 495(I)/2004 dated 12th June, 2004. -- Exemption from sales tax leviable under the Act.

Notification No. 494(I)/2004 dated 12th June, 2004. -- Fixation the value of phosphoric acid (PCT 2809.2010).

Notification No. 493(I)/2004 dated 12th June, 2004. -- Rescind its Notification No. SRO 205(I)/2001, dated the 2nd April, 2001.

Notification No. 492(I)/2004 dated 12th June, 2004. -- Further amendment in Notification No. SRO 1071(I)/2003, dated the 25th November, 2003.

Notification No. 491(I)/2004 dated 12th June, 2004. -- Rescind its Notification No. SRO 471(I)/2001, dated the 25th June, 2001.

Notification No. 490(I)/2004 dated 12th June, 2004. -- Specification of items on which input tax can not be claimed.

Notification No. 489(I)/2004 dated 12th June, 2004. -- Rescind its Notification No. SRO 389(I)/2001, dated the 18th June, 2001 (containing list of items subject to higher rate if 20%).

Notification No. 488(I)/2004 dated 12th June, 2004. -- Supply of goods to unregistered persons prohibited otherwise input tax would not be admissible.

Notification No. 487(I)/2004 dated 12th June, 2004. -- Rescind its Notifications No. SRO 987(I)/99, dated the 30th August, 1999 and SRO 505(I)/2003, dated the 7th June, 2003.

Notification No. 486(I)/2004 dated 12th June, 2004. -- Rescind its Notification No. SRO 644(I)/2000, dated the 16th September, 2000.

Notification No. 483(I)/2004 dated 12th June, 2004. -- Rescind its Notification No. SRO 1361(I)/98, dated the 9th December, 1998.

Notification No. 481(I)/2004 dated 12th June, 2004. -- Rescind its Notification No. SRO 793(I)/94, dated the 15th August, 1994.

Notification No. 480(I)/2004 dated 12th June, 2004. -- Adjudication jurisdiction.

Notification No. 479(I)/2004 dated 12th June, 2004. -- Further amendments in Notification No. SRO 380(I)/2002, dated the 15th June, 2002.

Notification No. 478(I)/2004 dated 12th June, 2004. -- Further amendment in Notification No. S.R. O. 1160(I)/96, dated 6th October, 1996.

Notification No. 477(I)/2004 dated 12th June, 2004. -- Amendment in Notification No. SRO 41(I)/2000, dated the 1st February, 2000.

Notification No. 446(I)/2004 dated 12th June, 2004. -- Rescind its Notification No. SRO 753(I)/98, dated the 1st July, 1998.

Notification No. 445(I)/2004 dated 12th June, 2004. -- Types of transactions that shall not constitute supply.

 

2003

Notification No. 510(I)/2003 dated 7th June, 2003. -- Amendment in SRO 389(I)/2001, dated 18th June, 2001.

Notification No. 509(I)/2003 dated 7th June, 2003. -- The threshold limit for applicability of such rules and registration as a retailer is increased from Rs. 5M to Rs. 20M during any period during the last 12 months.

Notification No. 508(I)/2003 dated 7th June, 2003. -- Amendment in Turnover Tax Rules, 1999.

Notification No. 507(I)/2003 dated 7th June, 2003. -- Polypropylene granules and certain other goods as specified are restricted as not to be supplied to those persons who are not registered or enrolled by the registered person.

Notification No. 505(I)/2003 dated 7th June, 2003. -- This notification is issued to provide exemption from Sales Tax to specified industries on acquisition of plant machinery excluding such imported plant & machinery as are manufactured locally.

Notification No. 504(I)/2003 dated 7th June, 2003. -- Provision related to application of registration has been amended. Application of registration has to be filed with Collector having jurisdiction of the area where the place of business is located.

Notification No. 503(I)/2003 dated 7th June, 2003. -- Amendment has been made to restrict generating sets, below 250 KVA in order to make it in line with the S.R.O. 578(I)/98.

Notification No. 502(I)/2003 dated 7th June, 2003. -- Relief is provided to manufacturers-cum-exporters who consumes raw material input as they may not submit stock statement with each refund claim, subject to certain conditions.

Notification No. 501(I)/2003 dated 7th June, 2003. -- List of those items which are not allowed to be claimed as input tax is reduced. Through this SRO electrical and gas appliances used in taxable activity can be claimed as input tax. Wires and cables used for industrial purposes can be claimed as input tax.

Notification No. 500(I)/2003 dated 7th June, 2003. -- Detailed amnesty allowed to those who seek registration enrollment or who have been partially compliant.

Notification No. 203(I)/2003 dated 27th February, 2003. -- Amendment in Sales Tax Refund Rules, 2002.

Notification No.     (I)/2003 dated 31st January, 2003. -- Amendment in the Collection and Payment of Sales Tax on Natural Gas Rules, 1999.

Notification No. 36(I)/2003 dated 9th January, 2003. -- Transfer  the Registration of M/s. Riaz Textile Mills (Pvt.) Limited.

Notification No. 02(I)/2003 dated 1st January, 2003. -- Amendment in Sales Tax Refund Rules, 2002.

 

2002

Notification No. 810(I)/2002 dated 19th November, 2002. --   Amendment in SRO No. 952(I)/98 dated 5th September, 1998.

Ruling / Instruction No. 69/2002 dated 19th November, 2002. --   Instructions regarding invoices should be progressively serially numbered for the financial year. Multiple business activities of the same concern should not issue same serial number for different products. Previous incorrect practice is condoned upto 20-11-2002.

Ruling / Instruction No. 68/2002 dated 13th November, 2002. --  Application of Section 73 of Sales Tax Act, 1990. Mere issue of cheque etc is not enough actual transfer of payment from buyer’s  account to the seller account should take place before 120 days.

Notification No. 788(I)/2002 dated 11th November, 2002. --   Amendment in Zero-rating of Supplies against international Tender for Afghan Refugees Rules, 2001.

Ruling / Instruction No. 67/2002 dated 11th November, 2002. -- Clarification Regarding Adjustment of Input Tax Paid on Advertisement Services Against Tax Payable On Taxable Supplies. Input tax on advertisement bills can be claimed.

Ruling / Instruction No. 66/2002 dated 04th November, 2002. -- Clarification Regarding Sales Tax On Computer Printer Ribbons.

Notification No. 737(I)/2002 dated 26th October, 2002. --   New Rules introduced namely "The Alternate Dispute Resolution Rules, 2002".

Notification No. 699(I)/2002 dated 12th October, 2002. -- Amendment in the Ship-breaking Industry (Special Procedure) Rules, 1997.

Clarification No. C.No. 1/51-STB/2002 dated 23rd September, 2002. -- Sales Tax Refund allowed on monthly basis to manufacturers-cum-suppliers of M.S.bars etc on purchases from Pakistan Steel Mills.

Notification No. 638(I)/2002 dated 19th September, 2002. --   Amendment in Notification No. S.R.O. 578(I)/98 dated the 12th June, 1998. Input on crockery cutlery and utensils allowed to restaurants.

Clarification No. C.No. 1(8)STT/2002 dated 11th September, 2002. -- Refund of Sales Tax Paid on Domestically Manufactured Stocks of Medicines Held on 22nd August, 2002

Notification No. 606(I)/2002 dated 10th September, 2002. --   Amendment in Notification No. S.R.O. 390(I)/2001 dated the 18th June, 2001, related to cellular telephone sets.

Notification No. 605(I)/2002 dated 10th September, 2002. --   M/s. Alson Industries, Karachi is not liable to pay tax which is not levied for specified period subject to certain conditions.

Notification No. 575(I)/2002 dated 31st August, 2002. --   New Rules namely "The Sales Tax Refund Rules, 2002".

Notification No. 555(I)/2002 dated 22nd August, 2002. --  All substances registered as drugs under the Drugs Act, 1976 and medicaments are exempted from Sales Tax except some specified in the SRO.

Notification No. 475(I)/2002 dated 30th June, 2002. --  Amendment in Notification No. S.R.O. 211(I)/2002 dated the 6th April, 2002.

Notification No. 474(I)/2002 dated 30th June, 2002. --  Whole of the sales tax exempt on canola seed imported on or after the 3rd September, 1997, into Pakistan.

Notification No. 432(I)/2002 dated 5th June, 2002. --  Amendment in Notification No. S.R.O. 208(I)/2002 dated the 5th April, 2002.

Notification No. 349(I)/2002 dated 15th June, 2002. --  Notification No. S.R.O. 995(I)/92 dated the 8th October, 1992 rescinded.

Notification No. 348(I)/2002 dated 15th June, 2002. --  Items added in the list of goods on which sales tax @ 20% shall be paid.

Notification No. 347(I)/2002 dated 15th June, 2002. --  Notification No. S.R.O. 22(I)/98 dated the 16th January, 1998 rescinded.

Notification No. 346(I)/2002 dated 15th June, 2002. --  Notification No. S.R.O. 7(I)/83 dated the 5th January, 1983 rescinded.

Notification No. 345(I)/2002 dated 15th June, 2002. -- Notification No. S.R.O.  267(I)/2002 dated the 15th May, 2002 rescinded.

Notification No. 344(I)/2002 dated 15th June, 2002. -- The Special Procedure for collection and payment of Sales Tax  (Electric Power) Rules, 2000 amended. Input can be claimed only on the basis of payment, the bill should include registration number and address. 

Notification No. 343(I)/2002 dated 15th June, 2002. -- Export of exempt goods shall be Zero Rated. 

Notification No. 342(I)/2002 dated 15th June, 2002. -- Specification of goods that are zero rated in terms of Section 4(c) of the Sales Tax Act, 1990. 

Notification No. 341(I)/2002 dated 15th June, 2002. -- New Bank Branches authorised to receive payments.

Notification No. 340(I)/2002 dated 15th June, 2002. -- Amendment in Sales Tax Recovery Rules, 1992. 

Notification No. 339(I)/2002 dated 15th June, 2002. -- Jurisdiction in case of a sole proprietor or Partnership firm shall be with the collector in whose area manufacturing unit is located, the board may transfer jurisdictions.

Notification No. 338(I)/2002 dated 15th June, 2002. -- In cases relating to Large Taxpayer Units,  adjudication shall not be done by an officer below the rank of collector.

Notification No. 337(I)/2002 dated 15th June, 2002. -- Definition of Collectorates is extended in Karachi to include Large Tax Unit.

Notification No. 336(I)/2002 dated 15th June, 2002. -- For Large Tax Payer Unit, National Bank Of Pakistan, PNSC Branch Karachi is designated.

Notification No. 335(I)/2002 dated 15th June, 2002. -- Taxpayers coming under the Large Tax Payer Unit shall indicate LTU on their monthly Return - Amendment in Filing of Monthly Return Rules, 1996.

Notification No. 334(I)/2002 dated 15th June, 2002. -- Officers as Officers of Sales Tax for Large Tax Payer United Karachi appointed. 

Notification No. 215(I)/2002 dated 10th April, 2002. -- M/s. Noon Pakistan Limited exempted from sales tax levied during the period from 1st July, 1996 to 10th November, 1999. 

Notification No. 211(I)/2002 dated 06th April, 2002. -- Raw Materials for the basic manufacture of Pharmaceutical Active Ingredients and for manufacture of pharmaceutical products, exempted from Sales Tax with certain conditions. 

Notification No. 208(I)/2002 dated 05th April, 2002. -- Certain Substances registered as drugs under the Drugs Act, 1976, exempted from Sales Tax. 

Notification No. 207(I)/2002 dated 05th April, 2002. -- Sales Tax Exempted on the import and supply of ships of gross tonnage of less than 15 LDT and all floating crafts with certain conditions. 

Notification No. 202(I)/2002 dated 04th April, 2002. -- Exemption of further tax in excess of one and half per cent on all taxable supplies made by registered persons on the 18th June, 2001. 

Notification No. 190(I)/2002 dated 02nd April, 2002. -- Provision of clause (iii) of the First Proviso to section 4 of the Sales Tax Act, 1990 shall not apply to certain categories of goods exported to Afghanistan and through Afghanistan to Central Asian Republic. 

Notification No. 178(I)/2002 dated 29th March, 2002. -- The value of bagasse, used as in-house fuel by the appellants fixed at two hundred rupees per tonne.

Notification No. 177(I)/2002 dated 30th March, 2002. -- Notification No. S.R.O. 663(I)/2001 dated 24th September, 2001 rescinded. (Regarding Exemption of Sales Tax on Urea Fertilizers and Fertilizers)

Notification No. 176(I)/2002 dated 28th March, 2002. -- Withdrawn exemption of the payment  of penalty chargeable under section 33 , from a registered, enrolled or enlisted retailer subject to conditions. SRO 396(I)/2002 dated 18th June, 2001 rescinded.

Notification No. 134(I)/2002 dated 06th March, 2002. -- Amendment in the Special Procedure for Ginning Industry Rules, 1998.

Notification No. 88(I)/2002 dated 11th February, 2002. -- Payment of Sales Tax on Petroleum product by the petroleum exploration and production companies is amended  to twenty fifth day of the month following the tax period.

Notification No. 80(I)/2002 dated 02nd February, 2002. -- Amendment in Notification No. S.R.O. 578(I)/1998 dated the 12th June, 1998.

Notification No. 79(I)/2002 dated 02nd February, 2002. -- Amendment in Notification No. S.R.O. 389(I)/2001 dated the 18th June, 2001.

Notification No. 32(I)/2002 dated 18th January, 2002. -- Exemption From Sales Tax on supplies of End Products manufactured by the industrial units setup in Special Industrial Zones, Commencement Date of such units extended (Notification No. 77(I)/95 dated 19th January, 1995 amended)

 

2001

Notification No. 806(I)/2001 dated 28th November, 2001. -- New Rules Namely "The Zero-rating of Hand Knotted Carpets Rules, 2001".

Internal Letter C.No. 5(49)ST-Int.Audit/2001 dated 17th November, 2001. -- Laying down parameters of Sales Tax Audit. 

Notification No. 768(I)/2001 dated 06th November, 2001. -- New Rules Namely "The Tax-payers (Authorized Representative) Rules, 2001".

Notification No. 749(I)/2001 dated 29th October, 2001. -- Amendment in Notification No. S.R.O. 320(I)/2001 dated 25th May, 2001.

Notification No. 687(I)/2001 dated 03rd October, 2001. -- Amendment in Notification No. S.R.O. 390(I)/2001 dated 18th June, 2001.

Notification No. 663(I)/2001 dated 24th September, 2001. -- Exemption of Sales Tax on Urea Fertilizers and Fertilizers.

Notification No. 616(I)/2001 dated 31st August, 2001. -- Amendment in the Turnover Tax Rules, 1999.

Notification No. 516(I)/2001 dated 05th July, 2001. -- New Format of Sales Tax Return Form - Amendments in the Filing of Monthly Return Rules, 1996.

Notification No. 471(I)/2001 dated 25th June, 2001. -- Further Tax is exempted from 01st July, 1998 on such vehicles as are acquired by the Financial institutions.

Notification No. 456(I)/2001 dated 20th June, 2001. -- Exemption of Sales Tax Allowed to goods imported into Pakistan during the prescribed period under some conditions. 

Internal No. C.No. 3(9) ST-L&P/2001. dated 16th July, 2001-- Clarification regarding filing of Sales Tax Return. 

Internal No. C.No. 3(9) ST-L&P/2001 dated 13th July, 2001. -- Clarification regarding filing of separate monthly returns in terms of sub-section (2) of section 26 of the Sales Tax Act, 1990. 

Notification No. 405(I)/2001 dated 18th June, 2001. -- Amendments in the Filing of Monthly Returns Rules, 1996. 

Notification No. 404(I)/2001 dated 18th June, 2001. -- Amendments in the Notification No. S.R.O. 849(I)/97, dated the 25th September, 1997. 

Notification No. 403(I)/2001 dated 18th June, 2001. -- Notification No. S.R.O. 579(I)/2000, dated the 21st August, 2000, rescinded with immediate effect.

Notification No. 402(I)/2001 dated 18th June, 2001. -- Amendments in the Registration, Voluntary Registration and De-registration Rules, 1996.

Notification No. 401(I)/2001 dated 18th June, 2001. --  Additional tax and penalty leviable under sections 33 and 34 of the said Act.

Notification No. 400(I)/2001 dated 18th June, 2001. --  Amendments in the Debit and Credit Note and Destruction of Goods Rules, 1996.

Notification No. 399(I)/2001 dated 18th June, 2001. --  Amendments in the Retail Tax Rules, 1998.

Notification No. 398(I)/2001 dated 18th June, 2001. --  Amendments in the Special Procedure for Ginning Industry Rules, 1996.  

Notification No. 397(I)/2001 dated 18th June, 2001. --  Amendments in locally manufactured plant and machinery for the purpose of zero-rated supply to a manufacturer in the Export Processing Zone.

Notification No. 396(I)/2001 dated 18th June, 2001. --  Exemption of the payment  of penalty chargeable under section 33 , from a registered, enrolled or enlisted retailer subject to conditions.

Notification No. 395(I)/2001 dated 18th June, 2001. --  Amendments in exemption of the whole amount of sales tax chargeable on all supplies made by a registered textile weaving, knitting, sizing or processing unit prior to the date of its registration.

Notification No. 394(I)/2001 dated 18th June, 2001. --  Amendments in the exemption of the whole amount of sales tax in excess of that liable to be paid at the rate of three hundred rupees per power loom on such textile weaving units who paid the amount for the financial years 1996-97 and 1997-98.  

Notification No. 393(I)/2001 dated 18th June, 2001. --  Amendments in the Simplified Sales Tax Rules, 1999.  

Notification No. 392(I)/2001 dated 18th June, 2001. --  Exempt the whole amount of sales tax in excess of that liable to be paid at the rates Specified under any applicable fixed sales tax rules up to the 30th June, 1998. 

Notification No. 391(I)/2001 dated 18th June, 2001. --   New Rules namely "The Special Procedure for Jewellers Rules, 2001".

Notification No. 390(I)/2001 dated 18th June, 2001. --   Combined effect of Customs Duty and Sales Tax shall be two thousand rupees per set (Mobile Set).

Notification No. 389(I)/2001 dated 18th June, 2001. --   Sales tax @ 20% of the value of the goods, imported or supplied shall be charged on goods listed in the SRO.

Notification No. 356(I)/2001 dated 11th June, 2001. -- Amendment in Notification No. S.R.O. 751(I)/99 dated 15th June, 1999.

Notification No. 339(I)/2001 dated 31st May, 2001. -- Amendment in Notification No. S.R.O. 205(I)/2001 dated 2nd April, 2001.

Notification No. 330(I)/2001 dated 29th May, 2001. --  Amendment in the Duty and Tax Remission for Export Rules, 2001.

Notification No. 328(I)/2001 dated 29th May, 2001. --  Exemption of Additional Tax imposed on bales of Cotton Purchased by Nishat Mills Limited.

Notification No. 320(I)/2001 dated 25th May, 2001. --  Exemption of Custom Duty and Sales Tax on sports goods for exclusive use in 9th SAF Games.

Notification No. 313(I)/2001 dated 23rd May, 2001. --  Amendment in Ship-breaking Industry (Special Procedure) Rules, 1997.

Notification No. 311(I)/2001 dated 15th May, 2001. --  Amendment in Notification No. S.R.O. 448(I)/2000 dated 1st July, 2000.

Notification No. 257(I)/2001 dated 02nd May, 2001. --  Exemption of full amount of additional tax and penalty for M/s. Petro Chemical (Pvt) Limited.

Notification No. 239(I)/2001 dated 24th April, 2001. --  Tax not charged by certain Companies on bus and truck chassis are not required to be paid up to certain date.

Notification No. 232(I)/2001 dated 19th April, 2001. --  Amendment in SRO 714(I)/2000, dated 30th September, 2000.

Notification No. 231(I)/2001 dated 17th April, 2001. --  Amendment in the Manufacturing in Bond Rules, 1997.

Notification No. 215/2001 dated 11th April, 2001. -- A Registered person cannot supply 'polypropylene granules' to any person who is not registered.

Notification No. 206(I)/2001 dated 02nd April, 2001. -- Special Audit of Certain Companies.

Notification No. 205(I)/2001 dated 02nd April, 2001. -- Value of taxable supply of locally produced Urea fertilizer fixed at Rs. 4000 per metric ton.

Notification No. 195(I)/2001 dated 24th March, 2001. -- Appointment of Cost and Management Accountants/Firms of Cost and Management Accountants as Auditors for conduct of Special Audits.

Notification No. 194(I)/2001 dated 24th March, 2001. -- Appointment of Chartered Accountants/Firms of Chartered Accountants as Auditors for conduct of Special Audits.

Notification No. 185(I)/2001 dated 21st March, 2001. -- The Duty and Tax Remission for Export Rules, 2001.

Notification No. 130(I)/2001 dated 28th February, 2001. -- Special Audit of Sales Tax Conducted for various companies.

Notification No. 91(I)/2001 dated 10th February, 2001. -- Exemption of Sales Tax allowed for import of hides and skins under certain circumstances.

Notification No. 90(I)/2001 dated 10th February, 2001. -- Exemption of Sales Tax allowed for machinery and equipment and other imported goods imported for the Export Processing Zones.

Notification No. 51(I)/2001 dated 27th January, 2001. -- Additional Tax exempted from the Directorate General of Petroleum.

Notification No. 43(I)/2001 dated 25th January, 2001. -- Reduction in time for sanction and payment of refunds in Sales Tax Refund Rules, 2000.

 

2000

Notification No. S.R.O. 839(I)/2000 dated 21st Nov, 2000. -- Amendment in Circular No. SRO 987(I)/2000 dated 21st November, 2000.

Notification No. S.R.O. 837(I)/2000 dated 20th Nov, 2000. -- Tax Payment Exemption to M/s. Afghan Carpet, Karachi under certain Circumstances for the specified period.

Notification No. S.R.O. 836(I)/2000 dated 20th Nov, 2000. -- Amendment in SRO 448(I)/2000 dated 1st July, 2000.

Notification No. S.R.O. 824(I)/2000 dated 08th Nov, 2000. -- Tax Payment Exemption to M/s. Dyno Pakistan Limited, M/s. Rapid Limited and M/s. Pakistan Styrene (Pvt) Limited under certain Circumstances for the specified period.

Notification No. S.R.O. 823(I)/2000 dated 08th Nov, 2000. -- Amendments in the Special Procedure for Ginning Industry Rules, 1996.

Notification No. S.R.O. 752(I)/2000 dated 21st Oct, 2000. -- Notification No. S.R.O. 207(I)/98 dated 31st March, 1998 rescinded.

Notification No. S.R.O. 751(I)/2000 dated 21st Oct, 2000. -- Amendment in Notification No. S.R.O. 207(I)/98 dated 31st March, 1998.

Notification No. S.R.O. 714(I)/2000 dated 30th Sep, 2000. -- Exemption allowed on supplies of CNG Kits for automotive vehicles from payment of sales tax.

Notification No. S.R.O. 686(I)/2000 dated 30th Sep, 2000. -- Amendment in Notification S.R.O. No. 614(I)/2000 dated 2nd September, 2000.

Notification No. S.R.O. 685(I)/2000 dated 30th Sep, 2000. -- Amendment in Notification S.R.O. No. 615(I)/2000 dated 2nd September, 2000.

Notification No. S.R.O. 677(I)/2000 dated 28th Sep, 2000. -- Amendment in Notification S.R.O. No. 578(I)/98 dated 12th June, 1998.

Notification No. S.R.O. 676(I)/2000 dated 28th Sep, 2000. -- Exemption of Sales tax under sub-section (1) of section 3, to the extent as specified in notification.

Notification No. S.R.O. 675(I)/2000 dated 28th Sep, 2000. -- Exemption of Sales tax on taxable supplies to the extent of input, other than the fixed tax or turnover tax paid with certain conditions.

Notification No. S.R.O. 651(I)/2000 dated 20th Sep, 2000. -- Amendment in Notification S.R.O. No. 614(I)/2000 dated 2nd September, 2000.

Notification No. S.R.O. 644(I)/2000 dated 16th Sep, 2000. -- Exemption allowed on supplies of cotton seed and Oil Dirt.

Notification No. S.R.O. 628(I)/2000 dated 06th Sep, 2000. -- Exemption allowed from Sales Tax to M/s. Pak Arab Refinery Limited, Mid Country Refinery Project.

Notification No. S.R.O. 622(I)/2000 dated 05th Sep, 2000. -- New Rules namely Retailers Enlistment Tax Rules, 2000.

Notification No. S.R.O. 615(I)/2000 dated 02nd Sep, 2000. -- Amnesty from additional tax chargeable under section 43 as is in excess of the simple rate of one and a half per cent per month and penalties as are in excess of fifty per cent of the amounts or rates of penalties chargeable.

Notification No. S.R.O. 614(I)/2000 dated 02nd Sep, 2000. -- Exempted the amount of sales tax on taxable stocks to the extent of input tax payable but not paid in respect of goods purchased, manufactured, imported or otherwise acquired upto 30th June, 2000 and are declared upto 30th September, 2000.

Notification No. S.R.O. 611(I)/2000 dated 31st Aug, 2000. -- Amendment in Sales Tax Refund Rules, 2000.

Notification No. S.R.O. 601(I)/2000 dated 29th Aug, 2000. -- Extra tax @ 1% levied on Import of Furnace Oil.

Notification No. S.R.O. 558(I)/2000 dated 12th Aug, 2000. -- New Rules namely the Special Procedure for Payment of Sales Tax Rules, 2000.

Notification No. S.R.O. 554(I)/2000 dated 12th Aug, 2000. -- Nestle Milk Pak Limited allowed u/s. 65 not to pay tax leviable in some period.

Notification No. S.R.O. 533(I)/2000 dated 03rd Aug, 2000. -- Amendment in Notification No. S.R.O. 818(I)/89 dated 09th August, 1989.

Notification No. S.R.O. 444(I)/2000 dated 01st July, 2000. -- Notification No. S.R.O. 795(I)/99 dated 30th June, 1999 rescinded.

Notification No. S.R.O. 438(I)/2000 dated 27th June, 2000. -- Exemption of Sales Tax leviable on supplies made up to the 31st December, 1998, by the manufacturers of football bladders, subject to certain conditions.

Notification No. S.R.O. 437(I)/2000 dated 27th June, 2000. -- Exemption of Sales Tax leviable on X-rays files imported by M/s. Gulab Devi Chest Hospital, Ferozpur Road, Lahore, subject to certain conditions.

Notification No. S.R.O. 417(I)/2000 dated 20th June, 2000. -- New Sales Tax Refund Rules, 2000.

Notification No. S.R.O. 381(I)/2000 dated 17th June, 2000. -- Amendments in No Duty No Drawback Rules, 1998.

Notification No. S.R.O. 362(I)/2000 dated 17th June, 2000. -- Exemption of goods imported by or donated to a non-profit making educational and research institution from the whole Custom Duties and sales tax with certain conditions.

Notification No. S.R.O. 360(I)/2000 dated 17th June, 2000. -- Exemption of Custom Duties and Sales Tax on all such equipment, apparatus, reagents, disposables not manufactured locally, as are imported by charitable non-profit making institution or hospital with certain conditions.

Notification No. S.R.O. 351(I)/2000 dated 17th June, 2000. -- Notification No. S.R.O. 922(I)/99 rescinded.

Notification No. S.R.O. 308(I)/2000 dated 06th June, 2000. -- Sales Tax Amnesty Scheme.

Notification No. S.R.O. 296(I)/2000 dated 31st May, 2000. -- Amendments in Turnover Tax Rules, 1999.

Notification No. S.R.O. 295(I)/2000 dated 31st May, 2000. -- Amendments in Retail Tax Rules, 1998.

Notification No. S.R.O. 291(I)/2000 dated 27th May, 2000. -- Amendments in No Duty No Drawback Rules, 1998.

Notification No. S.R.O. 124(I)/2000 dated 15th March, 2000. -- New Rules namely "The Special Procedure for Collection and Payment of Sales Tax (Electric Power) Rules, 2000".

Notification No. S.R.O. 118(I)/2000 dated 13th March, 2000. -- Amendment in the Special Procedure for Ginning Industry Rules, 1996.

Circular No. 3(36)STP/99 dated 22nd January, 2000. -- Application of Provisions of Sec 73 of Sales Tax Act 1990 Withheld.

 

1999

Notification No. S.R.O. 1377(I)/99, dated 30th December, 1999. -- Amendment in Notification No. S.R.O. 1349(I)/99, dated 17th December, 1999.

Notification No. S.R.O. 1363(I)/99, dated 20th December, 1999. -- Amendment in Notification No. S.R.O. 818(I)/89, dated 9th August, 1989.

Notification No. S.R.O. 1349(I)/99, dated 17th December, 1999. -- Sales Tax Amnesty Scheme -- Exemption of Seventy Five Percent of the amounts of additional tax and penalties.

Notification No. S.R.O. 1318(I)/99, dated 06th December, 1999. -- All appeals against orders and decisions of the Additional Collectors of Customs of specified areas shall be heard and disposed of by the Collector of Customs (Appeals) of specified Areas.

Notification No. S.R.O. 1309(I)/99, dated 30th November, 1999. -- Amendment in Notification No. S.R.O. 207(I)/98 dated 31st March, 1999.

Notification No. S.R.O. 1278(I)/99, dated 13th November, 1999. -- Amendment in Notification No. S.R.O. 952(I)/98 dated 5th September, 1998.

Notification No. S.R.O. 1272(I)/99, dated 3rd November, 1999. -- Amendment in Notification No. S.R.O. 818(I)/89 dated 9th August, 1989 regarding insertion of word "printing".

Notification No. S.R.O. 1123(I)/99, dated 30th October, 1999. -- Amendment in Notification No. S.R.O. 207(I)/98 dated 31st March, 1998.

Notification No. S.R.O. 1176(I)/99, dated 01st October, 1999. -- Amendment in Notification No. S.R.O. 207(I)/98 dated 31st March, 1998.

Notification No. S.R.O. 1040(I)/99, dated 14th September, 1999. -- New Rules namely "The Collection and Payment of Sales Tax on Natural Gas Rules, 1999".

Notification No. S.R.O. 1039(I)/99, dated 14th September, 1999. -- New Rules namely "Special Procedure for Supply of Food Rules, 1999".

Notification No. S.R.O. 1038(I)/99, dated 14th September, 1999. -- Amendment in Notification No. S.R.O. 922(I)/99 dated 16th August, 1999.

Notification No. S.R.O. 1020(I)/99, dated 8th September, 1999. -- Amendment in Notification No. S.R.O. 922(I)/99 dated 16th August, 1999.

Notification No. S.R.O. 1011(I)/99, dated 4th September, 1999. -- Amendment in Notification No. S.R.O. 922(I)/99 dated 16th August, 1999.

Notification No. S.R.O. 1006(I)/99, dated 2nd September, 1999. -- Amendment in Notification No. S.R.O. 207(I)/98 dated 31st March, 1998.

Notification No. S.R.O. 987(I)/99, dated 30th August, 1999. -- Notification of plant and machinery, excluding such imported plants and machinery as are manufactured locally and also excluding generators, generating sets, wires and cables and maintenance spares, for the purposes of exemption from Sales Tax.

Notification No. S.R.O. 986(I)/99, dated 30th August, 1999. -- Notification No. S.R.O. 582(I)/98 dated 12th June, 1998 was rescinded.

Notification No. S.R.O. 985(I)/99, dated 30th August, 1999. -- Amendment in Notification No. S.R.O. 922(I)/99 dated 16th August, 1999.

Notification No. S.R.O. 984(I)/99, dated 30th August, 1999. -- Amendment in Notification No. S.R.O. 749(I)/98 dated 29th June, 1998.

Notification No. S.R.O. 983(I)/99, dated 30th August, 1999. -- Amendment in Notification No. S.R.O. 882(I)/80 dated 23rd August, 1980.

Notification No. S.R.O. 982(I)/99, dated 30th August, 1999. -- Amendment in Notification No. S.R.O. 725(I)/98 dated 22nd June, 1998.

Notification No. S.R.O. 981(I)/99, dated 30th August, 1999. -- Amendment in Notification No. S.R.O. 511(I)/98 dated 2nd June, 1998.

Notification No. S.R.O. 980(I)/99, dated 30th August, 1999. -- Notification No. S.R.O. 1147(I)/97 dated 7th November, 1997 was rescinded.

Notification No. S.R.O. 979(I)/99, dated 30th August, 1999. -- Amendment in Notification No. S.R.O. 881(I)/80 dated 23rd August, 1980.

Notification No. S.R.O. 978(I)/99, dated 30th August, 1999. -- Amendment in Notification No. S.R.O. 236(I)/98 dated 4th April, 1998.

Notification No. S.R.O. 977(I)/99, dated 30th August, 1999. -- Amendment in Notification No. S.R.O. 28(I)/98 dated 17th January, 1998.

Notification No. S.R.O. 976(I)/99, dated 30th August, 1999. -- Amendment in Notification No. S.R.O. 27(I)/98 dated 17th January, 1998.

Notification No. S.R.O. 975(I)/99, dated 30th August, 1999. -- Amendment in Notification No. S.R.O. 26(I)/98 dated 17th January, 1998.

Notification No. S.R.O. 974(I)/99, dated 30th August, 1999. -- Amendment in Notification No. S.R.O. 25(I)/98 dated 17th January, 1998.

Notification No. S.R.O. 973(I)/99, dated 30th August, 1999. -- Amendment in Notification No. S.R.O. 499(I)/95 dated 14th June, 1995.

Notification No. S.R.O. 926(I)/99, dated 16th August, 1999. -- Amendment in Notification No. S.R.O. 578(I)/98 dated 12th June, 1998.

Notification No. S.R.O. 923(I)/99, dated 16th August, 1999. -- New Rules namely "Special Procedure for Spinning Industry Rules, 1999".

Notification No. S.R.O. 922(I)/99, dated 16th August, 1999. -- The exemption from Sales tax granted under the Sixth Schedule to the Sales Tax Act, to the specified goods shall be withdrawn from the date specified in the S.R.O.

Notification No. S.R.O. 891(I)/99, dated 31st July, 1999. -- Amendment in Notification No. S.R.O. 207(I)/98 dated 31st March, 1998.

Notification No. S.R.O. 883(I)/99, dated 29th July, 1999. -- Amendment in the Filling of Monthly Return Rules, 1996. In the Rules, Annex-A (Sales Tax Return-cum-Payment Challan) was substituted.

Notification No. S.R.O. 856(I)/99, dated 19th July, 1999. -- Notification No. S.R.O. 268(I)/97 dated 10th April, 1997 was rescinded.

Notification No. S.R.O. 818(I)/99, dated 5th July, 1999. -- Amendment in Notification No. S.R.O. 207(I)/98 dated 31st March, 1998.

Notification No. S.R.O. 805(I)/99, dated 1st July, 1999. -- New rules namely "Special Procedure for Spinning Industry Rules, 1999. These rules repealed by Notification No. SRO 923(I)/99, dated 16th August, 1999.

Notification No. S.R.O. 804(I)/99, dated 1st July, 1999. -- New rules namely "Turnover Tax Rules, 1999".

Notification No. S.R.O. 795(I)/99, dated 30th June, 1999. (Rescinded)-- New rules namely "The Levy and Collection of Extra Tax Rules, 1999".

Notification No. S.R.O. 794(I)/99, dated 30th June, 1999. -- Amendment in Notification No. 578(I)/98 dated 12th June, 1998.

Notification No. S.R.O. 788(I)/99, dated 29th June, 1999. -- Amendment in Notification No. S.R.O. 679(I)/99 dated 12th June, 1999.

Notification No. S.R.O. 751(I)/99, dated 15th June, 1999. -- Provision of Section 4 shall not apply to goods exported via land route to Afghanistan and through Afghanistan to the Central Asian Republics.

Notification No. S.R.O. 679(I)/99, dated 12th June, 1999. -- Exemption of fourth fifth amount of the additional tax and penalties payable on such portion of the principal amount of tax due if the said principal amount (as accrued on or before the 31st May, 1999) and the one-fifth of the amount of additional tax and penalty are paid, during the period from the date of this notification up to the 28th June, 1999.

Notification No. S.R.O. 579(I)/99, dated 17th May, 1999. -- Appointment of the chartered accountants to be the auditors for conducting special audit of the records of registered person.

Notification No. S.R.O. 461(I)/99, dated 9th April, 1999. -- Certain classes of registered person are exempt from additional tax under section 34 and penalties under section 33 payable on such portion of the principal amount of tax due if it is paid upto 30-4-1999.

 

1998

Notification No. S.R.O. 1361(I)/98, dated 9th December 1998. -- Minimum value of supplies of Cotton-seed & oil-cake per maund.

Notification No. S.R.O. 952(I)/98, dated 5th September, 1998. -- Designation of certain branches of National Bank of Pakistan for payment of sales tax on return-cum-challan form by a registered person within the jurisdiction of the Collectorate of his registration.

Notification No S.R.O. 940(I)/98, dated 1st September, 1998. -- Minimum value of supplies of ship plate; thin pieces; re-meltable scrap; pipes of cast iron and cast iron; non-ferrous metals; and stores/machinery obtained from ship breaking.

Notification No. S.R.O. 839(I)/98, dated 23rd July, 1998. -- Exemption from input tax on agricultural tractors.

Notification No. S.R.O. 827(I)/98, dated 21st July, 1998. -- Appointment of Mr. Zahiruddin, Additional Collector of Sales Tax, Lahore, to be an Additional Collector of Sales Tax, Gujranwala, for adjudication of a case against M/s. Super Asia Muhammad Din Sons(Pvt.) Ltd, Gujranwala.

Notification No. S.R.O. 815(I)/98, dated 20th July, 1998. -- Exemption from sales tax on taxable supplies to the extent of input tax, other than the fixed tax or turn-over tax, paid in respect of goods purchased by a wholesaler, dealer, distributor or retailer who gets himself registered.

Notification No. S.R.O. 757(I)/98, dated 4th July, 1998. -- Exemption from additional tax and penalty on the amount of tax due, if it is paid from 01-07-1998 to 14-07-1998 by the registered persons.

Notification No. S.R.O. 753(I)/98, dated 1st July, 1998. -- Exemption from sales tax on agricultural implements manufactured locally.

Notification No. S.R.O. 725(I)/98, dated 22nd June, 1998. -- Exemption from Custom duty on import of goods; and exemption from central excise duty and sales tax on local purchase of goods by overseas Pakistanis remitting foreign exchange.

Notification No. S.R.O. 582(I)/98, dated 12th June, 1998. -- Exemption from sales tax on plant and machinery.

Notification No. S.R.O. 578(I)/98, dated 12th June, 1998. -- Specification of goods on which input tax cannot be claimed.

Notification No. S.R.O. 575(I)/98, dated 12th June, 1998. -- Exemption from additional sales tax and penalties if principal amount paid up to 30th June, 1998.

Notification No. S.R.O. 481(I)/98, dated 21st May, 1998. -- Exemption from additional sales tax & penalties, if the tax due is paid by the registered person.

Notification No. S.R.O. 208(I)/98, dated 31st March, 1998. -- Exemption from sales tax on sugar.

Notification No. S.R.O. 207(I)/98, dated 31st March, 1998. -- Fixation of value of taxable supply of locally produced sugar at Rs. 14 per kg.

Notification No. S.R.O. 22(I)/98, dated 16th January, 1998. -- Exemption from sales tax on any goods manufactured by a manufacturer of chemical fertilizers for their exclusive use in their respective factories for manufacturing chemical fertilizers.

 

1997

Notification No. S.R.O. 268(I)/97, dated 10th April, 1997. -- Exemption from sales tax on the import or supply of certified cotton-seed exclusively meant for sowing purposes.

Notification No. S.R.O. 401(I)/97, dated 2nd June, 1997. -- Exemption from sales tax on cotton seed used in the manufacture of cotton seed oil by the registered person.

Notification No. S.R.O. 608(I)/97, dated 8th August, 1997. -- Exemption from sales tax on import of raw materials, components and sub-components, required for manufacturing of goods to be supplied against international tenders.

Notification No. S.R.O. 677(I)/97, dated 29th August, 1997. -- Due date for furnishing of sales tax return by the registered commercial importers who were having voluntary registration on the 12th June, 1997, in respect of tax period starting from the 13th June, 1997 to the 31st July, 1997.

Notification No. S.R.O. 848(I)/97, dated 24th September, 1997. -- Due date for furnishing of sales tax returns by registered distributors, wholesaler and retailers who were having voluntary registration on the 12-6-1997, and who applied upto 18-9-1997, to continue to be registered, in respect of tax period starting from the 13-6-1997, to the 31-7-1997.

Notification No. S.R.O. 849(I)/97, dated 25th September, 1997. -- Exemption from sales tax on the supplies of imported industrial raw material, components and sub-components, if imported directly by the manufacturers for use within the factory.

 

 

1996

Notification No. S.R.O. 51(I)/96, dated 16th January, 1996. -- Exemption from sales tax on infant milk formula supplied by M/s. Nestle Milkpak Limited, Lahore during the period from 9-6-94 to 12-4-1995.

Notification No. S.R.O. 554(I)/96, dated 1st July, 1996. -- Specification of records to be maintained and kept by registered importers, distributors and wholesalers making supply of taxed goods without charging output tax on such supplies. [Redundant].

Notification No. S.R.O. 555(I)/96, dated 1st July, 1996. -- Adjudication powers of Sales Tax Officers.

Notification No. S.R.O. 557(I)/96, dated 1st July, 1996. -- Appointment of Additional Collectors and other officers of sales tax.

Notification No. S.R.O. 697(I)/96, dated 22nd August, 1996. -- Approval of keeping business records on computer by the registered person.

Notification No. S.R.O. 762(I)/96, dated 15th September, 1996. -- Fixation of minimum value of supply of sales tax in respect of certain goods.

Notification No. S.R.O. 1160(I)/96, dated 6th October, 1996. -- Appointment of Collectors of Sales Tax and others Officers of Sales Tax; and their jurisdiction.

Notification No. S.R.O. 1161(I)/96, dated 6th October, 1996. -- Certain Additional Collector of Sales Tax empowered to exercise the powers of Collector of Sales Tax.

 

1995

Notification No. S.R.O. 77(I)/95, dated 19th January, 1995. -- Exemption from sales tax on supplies of end products made by the manufacturers or producers of all such industrial units, set up in the Special Industrial Zones.

Notification No. S.R.O. 299(I)/95, dated 12th April, 1995. -- Appointment of Officers of the Directorate General of Intelligence and Investigation (Customs and Central Excise) as Sales Tax Officers.

 

1994

Notification No. S.R.O. 561(I)/94, dated 9th June, 1994. -- Exemption from sales tax on locally manufactured goods produced by industries set up in NWFP and Province of Baluchistan except Hub-Chowki area.

Notification No. S.R.O. 793(I)/94, dated 15th August, 1994. -- Appointment of Chief Collector of Sales Tax.

 

1993

Notification No. S.R.O. 805(I)/93, dated 13th September, 1993. -- Exemption from sales tax on woollen fabrics for the period from 7th June, 1990 to 21st November, 1992 supplied by M/s. Lawrancepur Woollen and Textile Mills Limited, a registered person.

Notification No. S.R.O. 1116(I)/93, dated 15th November, 1993. -- Exemption from sales tax on locally manufactured woollen fabrics for the period from 7-6-1990 to 21-11-92 supplied by M/s. Bannu Woollen Mills Limited being a registered person.

 

1992

Notification No. S.R.O. 722(I)/92, dated 27th July, 1992. -- Officers of the Directorate General of Inspection, Internal Audit and Training (Internal Audit and Inspection Wings) entrusted with the powers and duties of Sales Tax Officers.

Notification No. S.R.O. 995(I)/92, dated 8th October, 1992. -- Authorisation for imposing penalty under section 33(1) to Sales Tax Officer.

 

 

1991

Notification No. S.R.O. 232(I)/91, dated 10th March, 1991. -- Appointment and jurisdiction of Sales Tax Officers.

 

 

1990

Notification No. S.R.O. 1100(I)/90, dated 28th October, 1990. -- Date of enforcement of the Sales Tax Act, 1990.

Notification No. S.R.O. 1231(I)/90, dated 1st December, 1990. -- Prohibition of drawback on export of cigarettes.

Notification No. S.R.O. 1232(I)/90, dated 1st December, 1990. -- Prohibition to reclaim the input tax paid on cigarettes on export of it.

 

 

1983

 

Notification No. S.R.O. 7(I)/83, dated 5th January, 1983.-- Exemption from sales tax on all goods manufactured on or after 1st July, 1980 subject to certain conditions.