To exempt goods that were earlier zero-rated under SRO 549(I)/2008, dated 11.06.2008.
SRO 501(I)/2013Exemptions and concessions
SRO 501(I)/2013 is a Sales Tax SRO dated 12 June 2013, listed by FBR as "To exempt goods that were earlier zero-rated under SRO 549(I)/2008, dated 11.06.2008.".
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 12th June, 2013.
NOTIFICATION
(SALES TAX)
S.R.O. 501(I)/2013.- 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 on the import and supplies of the goods
mentioned in column (2) of the Table below, namely:-
TABLE
S. No. Description
(1) (2)
1. Uncooked poultry meat (PCT Heading 02.07).
2. Milk and cream (PCT headings 04.01 and 04.02).
3. Flavored Milk (PCT Headings 0402.9900 and 22.02).
4. Yogurt (PCT Heading 0403.1000).
5. Whey (PCT Heading 04.04).
6. Butter (PCT Heading 0405.1000).
7. Desi ghee (PCT Heading 0405.9000).
8. Cheese (PCT Heading 0406.1010).
9. Processed cheese not grated or powdered (PCT Heading 0406.3000).
10. Cotton seed (PCT heading 1207.2000).
11. Frozen, prepared or preserved sausages and similar products of poultry meat or
meat offal (PCT Heading 1601.0000).
12. Meat and similar products of prepared frozen or preserved meat or meat offal of
all types including poultry meat and fish (PCT Headings 1602.3200, 1602.3900,
1602.5000, 1604.1100, 1604.1200, 1604.1300, 1604.1400, 1604.1500,
1604.1600, 1604.1900, 1604.2010, 1604.2020, 1604.2090, 1604.3000).
13. Preparations for infant use, put up for retail sale (PCT Heading 1901.1000).
14. Fat filled milk (PCT Heading 1901.9090).
15. Soyabean meal (PCT Heading 2304.0000).
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16. Oil cake and other solid residues, whether or not ground or in the form of
pellets (PCT heading 2306.1000)
17. Colours in sets (Poster colours) (PCT Heading 3213.1000).
18. Writing, drawing and marking inks (PCT Headings 3215.9010 and 3215.9090).
19. Erasers (PCT Headings 4016.9210 and 4016.9290).
20. Exercise books (PCT Heading 4820.2000).
21. Directly reduced iron (PCT heading 72.03).
22. Pencil sharpeners (PCT Heading 8214.1000).
23. Energy saver lamps (PCT heading 8539.3910).
24. Sewing machines of the household type (PCT Headings 8452.1010 and
8452.1090).
25. Purpose built taxis, whether in CBU or CKD condition (PCT Headings
8703.3226 and 8703.3227) which are built on girder chassis and having
following features, namely:-
(a) Attack resistance central division along with payment tray;
(b) Wheelchair compartment with folding ramp; and
(c) Taximeter and two-way radio system.
26. Bicycles (PCT Heading 87.12).
27. Wheelchairs (PCT headings 8713.1000 and 8713.9000).
28. Vessels for breaking up (PCT heading 89.08)
29. Other drawing, marking out or mathematical calculating instruments (geometry
box) (PCT Heading 9017.2000).
30. Pens and ball pens (PCT Heading 96.08).
31. Pencils including colour pencils (PCT Heading 96.09).
32. Compost (non-chemical fertilizer) produced and supplied locally
33. Construction materials to Gawadar Export Processing Zone’s investors and to
Export Processing Zone Gawadar for development of Zone’s infrastructure.
2. This Notification shall take effect on and from the 13th day of June, 2013.
____________________________________________________________
[C. No. 1/47-STB/2013]
(Mohammad Raza Baqir)
Additional Secretary
Which SROs does the title refer to?
- SRO 549(I)/200810 June 2008The Federal Government is pleased to direct that the goods mentioned in column (2) of the table below shall be charged to tax at the rate of zero per cent subject to the conditions and restrictions sp
Which later SROs refer to this one?
SROs whose FBR title names SRO 501(I)/2013, usually to amend or rescind it.
- SRO 502(I)201312 June 2013To delete items from SRO 549(I)/2008, dated 11.06.2008 as these items are now exempt under SRO 501(I)/2013, dated 12.06.2013.
Related Sales Tax SROs on exemptions and concessions
- SRO 503(I)/201312 June 2013To delete clause (4) of S. No. 1 which was inserted under the fiscal relief package for Khyber Pakhtunkhwa, FATA & PATA.
- SRO 502(I)201312 June 2013To delete items from SRO 549(I)/2008, dated 11.06.2008 as these items are now exempt under SRO 501(I)/2013, dated 12.06.2013.
- SRO 221(I)/201319 March 2013To exempt raw cotton and ginned cotton from sales tax as SRO 1125(I)/2011, dated 31.12.2011 now deals with spinning stage onwards.
- SRO 220(I)/201319 March 2013To rationalize the zero-rating regime under SRO 1125(I)/2011, dated 31.12.2011 which was earlier modified vide SRO 154(I)/2013, dated 28.02.2013
- SRO 179(I)/20137 March 2013The Federal Government is pleased to direct that all registered persons who have claimed zero-rating on supplies made by them in terms of SRO .....
- SRO 607(I)/20122 June 2012Exemption from Customs duty/sales tax/Income Tax on import of Hybrid Electric Vehicles (HEV)