Federal Government is pleased to notify that the raw materials, components, sub-components and parts, as are imported or purchased locally for use in the manufacturing of such plant and machinery
SRO 527(I)/2005.Other
SRO 527(I)/2005. is a Sales Tax SRO dated 6 June 2005, listed by FBR as "Federal Government is pleased to notify that the raw materials, components, sub-components and parts, as are imported or purchased locally for use in the manufacturing of such plant and machinery".
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GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
***
Islamabad, the 6th June, 2005.
NOTIFICATION
(SALES TAX)
S.R.O. 527(I)/2005. - In exercise of the powers conferred by clause (c) of section 4 of the Sales Tax Act, 1990, the Federal Government is pleased to notify that the raw materials, components, sub-components and parts, as are imported or purchased locally for use in the manufacturing of such plant and machinery which is chargeable to sales tax at the rate of zero per cent, shall be zero-rated for the purposes of levy of sales tax, subject to the following conditions, namely:-
(a) the importer or the purchaser of the raw materials, components, sub-components and parts, holds a valid sales tax registration showing his registration category as “manufacturer”; and
(b) in case of imported components, sub-components and parts, all the conditions, restrictions, limitations and procedures as are prescribed in a notification under section 19 of the Customs Act, 1969 (IV of 1969), shall apply.
[C. No. 1/33-STB/2005]
(Shahid Ahmad)
Additional Secretary
Which later SROs refer to this one?
SROs whose FBR title names SRO 527(I)/2005., usually to amend or rescind it.
- SRO 71(I)/200628 January 2006Federal Government is pleased to direct that the following amendment shall be made in its Notification No. S.R.O. 527(I)/2005, dated the 6th June, 2005
Related Sales Tax SROs on other
- SRO 529(I)/20056 June 2005The Central Registration Office is pleased to transfer the registration of the registered persons, as specified in the Table below
- SRO 525(I)/20056 June 2005Central Board of Revenue is pleased to require all registered persons engaged in the import or supply of taxable goods, excluding the persons engaged in the manufacturing or supply of
- SRO 524(I)/20056 June 2005Central Board of Revenue is pleased to prescribe the following form of application to refer to the High Court any question of law arising out of the order of the Customs, Excise and Sales Tax Appella
- SRO 433(I)/200514 May 2005M/s. Hinopak shall issue a serially numbered invoice indicating description, quantity, make, model and value of buses
- SRO 642(I)/200426 July 2004Condonation of Time Limit by Collector
- SRO 622(I)/200417 July 2004Payment date relating to June, 2004 by Shipping Agents