Federal Government is pleased to direct that no input tax credit of sales tax paid on account of manufacture or import of cement
SRO 389(I)/2006Other
SRO 389(I)/2006 is a Sales Tax SRO dated 27 April 2006, listed by FBR as "Federal Government is pleased to direct that no input tax credit of sales tax paid on account of manufacture or import of cement".
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GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE (REVENUE DIVISION) ***
Islamabad, the 27 th April, 2006
NOTIFICATION (SALES TAX)
S.R.O. 389(I)/2006.- In exercise of the powers conferred by clause (b) of sub-section (1) of section 8 of the Sales Tax Act, 1990, read with the second proviso to section 4 thereof, the 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.
__________________________________________________________________________________________________ [ C. No. 1(5)FED/2005 ]
(Shahid Ahmad) Additional Secretary
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