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Qanoon Digest

Amendment in Sales Tax Procedure Rules 2007

SRO 398(I)/2010 is a Sales Tax SRO dated 5 June 2010, listed by FBR as "Amendment in Sales Tax Procedure Rules 2007".

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.

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GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE (REVENUE DIVISION) ******** Islamabad, the 5th June, 2010. NOTIFICATION (SALES TAX) S.R.O. 398(I)/2010. In exercise of the powers conferred by section 71 of the Sales Tax Act, 1990, read with clauses (9) and (46) of section 2, sections 3 and 4, sub- section (2) of section 6, section 7, section 7A, clause (b) of sub-section (1) of section 8, clause (a) of sub-section (2) of section 13, sub-sections (2A) and (3) of section 22, sections 23 and 60 thereof, the Federal Government is pleased to make the following further amendment in Sales Tax Procedures Rules, 2007, namely:- In the aforesaid Rules, in rule 20, in sub-rule (2), in clause (c), for the first proviso the following shall be substituted, namely:- “Provided that in case of supply of natural gas to CNG stations, the gas transmission and distribution company shall charge sales tax at the rate of nine per cent of the value in addition to the tax chargeable under section 3 of the Act or a notification issued thereunder:”. [C. No. 1/17-STB/2010] (Mehmood Alam) Additional Secretary

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