The Federal Government is pleased to exempt the whole of sales tax chargeable on the supply and import of machinery and equipment.
SRO 483(I)/2008Exemptions and concessions
SRO 483(I)/2008 is a Sales Tax SRO dated 28 May 2008, listed by FBR as "The Federal Government is pleased to exempt the whole of sales tax chargeable on the supply and import of machinery and equipment.".
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 AND REVENUE
(REVENUE DIVISION)
***
Islamabad, the 28th May, 2008
NOTIFICATION
(SALES TAX)
S.R.O. 483(I)/2008.- 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 whole of sales tax chargeable on the supply and import
of machinery and equipment, specified in the Table below, imported by financial
services providers authorized by State Bank of Pakistan under the Asian
Development Bank Program for Improving Access to Financial Services Program
(IAFSP):
TABLE
S. Description of goods H.S. Code
No.
(1) (2) (3)
1. Networking equipment:
(a) ISDN equipment 8517.6910
(b) DSL equipment 8517.6970
(c) Data switches - ATM frame relay and VOIP 8517.6970
switches
(d) Network switches and modules 8517.6970
(e) Routers-modules and interface cards and 8517.6930
interface converters
(f) Firewalls modules and interface cards, encryption 8517.6990
engines.
(g) VSAT equipment 8517.6990
(h) IDS/IPS, VPN concentrators modules and 8517.6990
interface cards
(i) VOip or call centers equipments 8517.6990
(j) Danawidth accelerators and its accessories. 8517.6990
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(k) Synchronous digital hierarchy (SDH) node 8517.6250
equipment and its accessories.
2. Equipment for third party content provisioning
across, networks:
(a) Voice frequency telegraphy 8517.6210
(b) Modems 8517.6220
(c) High bit rate digital hierarchy system (SDH) 8517.6230
(d) Digital Loop Carrier System (DLC) 8517.6240
(e) Multiplexers, statistical multiplexers 8517.6260
(f) Optical Network Unit (ONU) and its accessories. 8517.6990
3. Data UTP, STP and Fiber Optic (Indoor and
Outdoor):
(a) Servers and storage equipment. 8471.3090
(b) PCs and Laptops 8471.3010
(c) Printers 8443.3230
(d) ATMs 8472.9010
Explanation.- In this notification the expression “financial services
provider” means entities, including but not limited to commercial banks, micro-
finance banks, Islamic Banks, non-government organizations, rural support
programmes and leasing companies.
[C. No. 4/4-STB/2007]
(Abdul Wadood Khan)
Additional Secretary
Related Sales Tax SROs on exemptions and concessions
- SRO 539(I)/200810 June 2008The Federal Government is pleased to exempt the goods specified in column (3) of the Table below, imported for the manufacture of goods specified in column (2) of the said Table.
- SRO 536(I)/200810 June 2008The Federal Government is pleased to exempt import and supply of pesticides (HS code 38.08) and the active ingredients of such pesticides mentioned in column (2) of the Table.
- SRO 535(I)/200810 June 2008The Federal Government is pleased to exempt import and supply of fertilizers from payment of sales tax, mentioned in column (2) of the Table below, falling in headings to the Customs Act, 1969 (IV of
- SRO 524(I)/200810 June 2008The Federal Government is pleased to exempt the amount of sales tax, default surcharge and penalty payable in respect of the taxable supplies made prior to 11th June, 2008.
- SRO 511(I)/20084 June 2008The Federal Government is pleased to exempt whole of the amount of default surcharge and penalties payable by a person against whom an amount of sales tax or federal excise duty is outstanding on acco
- SRO 471(I)/200819 May 2008The notification provides exemption to following: (a) packaged edible fruits whether fresh, frozen or otherwise preserved but excluding those bottled or canned; and (b) packaged edible vegetable