Categories of goods exported to Afghanistan and Central Asia
SRO 190(I)/2002Other
SRO 190(I)/2002 is a Sales Tax SRO dated 2 April 2002, listed by FBR as "Categories of goods exported to Afghanistan and Central Asia".
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GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE
ECONOMIC AFFAIRS STATISTICS REVENUE
REVENUE DIVISION
***
Islamabad, the 2nd April, 2002.
NOTIFICATION
(SALES TAX)
S.R.O. 190(I)/2002. In exercise of the powers conferred by clause (iii) of the first proviso to section 4 of the Sales Tax Act, 1990, and in supersession of its Notification No. SRO. 751(I)/99, dated the 15th June, 1999, the Federal Government is pleased to direct that the provisions of the said section shall not apply in respect of supply of the following categories of goods, exported by air or via land route to Afghanistan and through Afghanistan to Central Asian Republic,
(a) manufactured in the Export Processing Zones or in manufacturing bonds;
(b) exported, other than against irrevocable letters of credit, or advance payment, in convertible foreign currency;
(c) exported without fulfilling the conditions prescribed in paragraphs 8,12B, entry 9 of the Schedule I and
Schedule IV to the Export Policy and Procedure Order, 2000; and
(d) specified in the list below, namely:-
(i) cigars, cheroots, cigarillos and cigarettes of tobacco or of tobacco substitutes;
(ii) dyes and chemicals.
(iii) yarn all types;
(iv) PVC and PMC materials;
(v) polyester metalized film;
(vi) ball bearings; and
(vii) vegetable ghee and cooking oil (if exported from Export Processing Zones or manufacturing bonds).
[C.No.2(4)STP/99]
( FALAK SHER )
Additional Secretary
Which later SROs refer to this one?
SROs whose FBR title names SRO 190(I)/2002, usually to amend or rescind it.
- SRO 691(I)/201929 June 2019Amendment in S.R.O 190(I)/2002 dated 02.04.2002
- SRO 136(I)/201214 February 2012By this notification, in pursuance of ECC decision, SRO 190(I)/2002, dated 2nd April, 2002 has been amended to exclude all kinds of petroleum products whether imported or produced locally (except when there is a Government to Government contract done through oil marketing companies only) from the purview of zero-rating on export to Afghanistan and through Afghanistan to Central Asian Republics.
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