cigarettes exported by M/s Pakistan Tobacco Company, by air or via land route, to Afghanistan

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE (REVENUE DIVISION) ***** Islamabad, the 17th April, 2003. NOTIFICATION (SALES TAX) S.R.O. 361(I)/2003.- In exercise of the powers conferred by clause (c) of section 4 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that cigarettes exported by M/s Pakistan Tobacco Company, by air or via land route, to Afghanistan shall be allowed the facility of zero-rating subject to the following conditions, namely:- (a) only such brands be allowed facility of zero-rating, which are not marketed in the domestic market. In case of flow back of the exported goods, the exporter will repay the total amount of input tax refunded or adjusted in the preceeding tax period or such tax period in which the goods were last exported; (b) exports shall be in convertible foreign exchange only. The packages or retail packing shall prominently and indelibly be marked with the expression "For export only - Not for sale outside Afghanistan"; and (c) export is through authorized Customs Station i.e. Torkham and Chamman only as per prescribed procedure. 2. The concession of zero-rating authorized by this notification shall be admissible in respect of export consignments for which Bills of Export are filed on or before the 30th June, 2004. _____________________________________________________________________________________________________ [F.No.1/26-STB/2002] (Naseer Ahmad) Additional Secretary Amended vide SRO 831(I)/2003 dated 27.08.2003