Fixation the Values of Phosphatic Fertilizers for the Purposes of Assessment of Sales Tax
SRO 1071(I)/2003Sales tax schedules and rates
SRO 1071(I)/2003 is a Sales Tax SRO dated 25 November 2003, listed by FBR as "Fixation the Values of Phosphatic Fertilizers for the Purposes of Assessment of Sales Tax".
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GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
*****
Islamabad, the 25th November, 2003
NOTIFICATION
(SALES TAX)
S. R. O. 1071(1)/2003.- In exercise of the powers conferred by clause (46) of section 2 of the Sales Tax Act, 1990, the Federal Government is pleased to fix the following values of phosphatic fertilizers, specified in column (2) of the Table below, for the purposes of assessment of sales tax chargeable at import stage as well as against the local supply of these fertilizers, namely:-
TABLE
S. No. (1) | Description (2) | Grades / types (3) | Value PMT (in Rs.) (4)
1. | Dia-Ammonium Phosphate (DAP) | N (18) P (46) K (0) | 4610
2. | Mono Ammonium Phosphate (MAP) | (i) N (11) P (52) K (0) | 9132
(ii) N (12) P (52) K (0) | 9278
3. | Nitrogen Phosphate Potash Fertilizers (SOP based). | (i) N (17) P (17) K (17) | 9377
(ii) N (12) P (15) K (20) | 9149
(iii) N (10) P (28) K (10) | 8126
(iv) N (18) P (09) K (18) | 8624
(v) N (08) P (18) K (20) | 9005
(vi) N (08) P (23) K (18) | 9206
4. | Nitrogen Phosphate Potash Fertilizers (MOP based). | (i) N (17) P (17) K (17) | 8031
(ii) N (12) P (15) K (20) | 7565
(iii) N (10) P (28) K (10) | 7334
(iv) N (18) P (09) K (18) | 7198
(v) N (08) P (18) K (20) | 7420
(vi) N (08) P (23) K (18) | 7780
5. | Single Super Phosphate (SSP) | N (0) P (18/20) K (0) | 2610
6. | Triple Super Phosphate (TSP) | N (0) P (46) K (0) | 6670
7. | Nitro Phosphate (NP) | (i) N (23) P (23) K (0) | 6665
(ii) N (20) P (22) K (0) | 6086
(iii) N (22) P (16) K (6) | 7076
2. The values mentioned in column (4) of the Table shall be deemed to be the values at which the supply is actually made. 3. The aforementioned values specified in the Table shall also be applicable to both the local supply of imported phosphatic fertilizers as well as to the locally manufactured phosphatic fertilizers. __________________________________________________________________________________________________________ [C. No. 1/57-STT/97]
( Shahid Ahmad )
Additional Secretary
Amended Vide SRO 17(I)/2004 dated 10.01.2004 Amended Vide SRO 492(I)/2004 dated 12.06.2004
Which later SROs refer to this one?
SROs whose FBR title names SRO 1071(I)/2003, usually to amend or rescind it.
- SRO 610(I)/200416 July 2004Rescinded Notification No. SRO 1071(I)/2003
- SRO 492(I)/200412 June 2004Amendment in S.R.O. 1071(I)/2003, dated the 25th November, 2003
- SRO 17(I)/200410 January 2004Amendment in SRO 1071(I)/2003 dated 25.11.2003, regarding values of Phosphatic Fertilizers
Related Sales Tax SROs on sales tax schedules and rates
- SRO 103(I)/20053 February 2005The Federal Government is pleased to fix the value of Potassic Fertilizers both Sulphate of Potash (SOP) and Muriate of Potash (MOP)
- SRO 77(I)/200527 January 2005the Central Board of Revenue is pleased to fix the value of taxable supply of ship for scrapping or breaking (PCT heading 8908.0000)
- SRO 609(I)/200416 July 2004Fix Values of Phosphatic Fertilizer
- SRO 545(I)/200430 June 2004Fix Value of Taxable Supply of Locally Produced Urea Fertilizer
- SRO 500(I)/200412 June 2004Goods on which sales tax shall be charged at a rate of zero percent
- SRO 494(I)/200412 June 2004Fix the value of phosphoric acid,sales tax chargeable at import stage