Exemption from Sales Tax on Import of Goods Received in the Event of Natural Disaster, Gift or Donation
SRO 1635(I)/2022Exemptions and concessions
SRO 1635(I)/2022 is a Sales Tax SRO dated 30 August 2022, listed by FBR as "EXEMPTION FROM SALES TAX ON IMPORT OF GOODS RECEIVED IN THE EVENT OF NATURAL DISASTER, GIFT OR DONATION".
The text below was extracted automatically from the text layer of the official PDF. Line breaks and table layout may differ from the original, and where FBR scanned the paper and added a machine-read text layer, that layer can contain misread characters. Check the official PDF before relying on any wording or figure.
Page 1
Government of Pakistan
Revenue Division
Federal Board of Revenue
*****
Notification
Islamabad, the 30th August, 2022.
S.R.O. 1635 (1)/2022. -In exercise of the powers conferred by clause (a) of
sub-section (2) of section 13 of the Sales Tax Act, 1990, the Federal Government
is pleased to exempt the goods mentioned in column (2) of the Table below from
the whole of sales tax with effect from the 24th day of August, 2022 subject to the
conditions and restrictions specified in column (4) thereof, namely:-
Table
S. Description of goods Heading Nos. of Conditions and
No. the First Schedule restrictions
to the Customs
Act, 1969 (IV of (
1969)
(1) (2) (3) (4)
1. Import of all goods received, in the Subject to the same
event of a natural disaster or other 9908 and 9911 conditions as are
catastrophe, as gifts and relief envisaged for the
consignments or any goods purposes of applying
received as gift or donation from a zero-rate of customs
foreign government or organization duty under the
by the Federal or Provincial Customs Act, 1969.
Governments or any public sector (IV of 1969).
organization.
IC. No. 4/5-5TB/2022 (Pt-2)I
hmed Q shi)
'onal S cretary
Related Sales Tax SROs on exemptions and concessions
- SRO 70(I)/202325 January 2023Exemption from Sales Tax on the Import and Supply of the Donation Consignments and Relief Items as certified by NDMA or a PDMA for Relief Operations for Flood Affectees
- SRO 01(I)/20233 January 2023Exemption of Whole of Sales Tax on Old Contingent Owned Equipment (COE)
- SRO 1963(I)/202225 October 2022The Federal Government is pleased to exempt whole of Sales Tax payable on goods supplied to JICA
- SRO 1640(I)/202231 August 2022Exemption of Sales Tax on Import of Tomatoes and Onions
- SRO 1636(I)/202230 August 2022Exemption from Sales Tax on Import and Supply of Goods As Certified by Ndma and Pdma for Flood Affectees
- SRO 729(I)/20222 June 2022Exemption of Sales Tax on Import of Oxygen Cylinder for Medical Purpose