Specification of the goods in column (2) of the Table below, which shall be charged to sales tax at a rate of zero per cent
SRO 530(I)/2005Sales tax schedules and rates
SRO 530(I)/2005 is a Sales Tax SRO dated 6 June 2005, listed by FBR as "Specification of the goods in column (2) of the Table below, which shall be charged to sales tax at a rate of zero per cent".
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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. 530(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 specify the goods in column (2) of the Table below, which shall be charged to sales tax at a rate of zero per cent, subject to the conditions specified in column (3) of the table, namely:-
TABLE
S. No. | Description of goods | Condition
(1) | (2) | (3)
1. | Imported plant, machinery and equipment (whether or not manufactured locally), including parts thereof. | If imported,- (a) against statutory rate of customs duty of 5%; or (b) against a notification under section 19 of the Customs Act, 1969 (IV of 1969).
2. | Supply of plant, machinery and equipment, whether locally manufactured or imported. | Nil
Explanation. The expressions “plant”, “machinery” and “equipment”, mentioned in this notification, do not include consumer durables and office machines.
[C. No. 1/33-STB/2005]
(Shahid Ahmad)
Additional Secretary
Which later SROs refer to this one?
SROs whose FBR title names SRO 530(I)/2005, usually to amend or rescind it.
- SRO 70(I)/200628 January 2006Federal Government is pleased to direct that the following amendment shall be made in its Notification No. S.R.O. 530(I)/2005, dated the 6th June, 2005,
Related Sales Tax SROs on sales tax schedules and rates
- SRO 792(I)/200510 August 2005Specification of the electrical energy (electricity) falling under HS Code 2716.0000 of the First Schedule to the Customs Act, 1969, supplied to the relevant manufacturing units of the registered pers
- SRO 537(I)/20056 June 2005Supply of soyabean meal falling under PCT heading No. 2304.0000 of the First Schedule to the Customs Act, 1969 (IV of 1969), shall be charged to sales tax at the rate of zero per cent.
- SRO 531(I)/20056 June 2005Goods falling under the PCT heading No. 8701.9020, for use in the manufacturing of such tractors, shall be charged to sales tax at the rate of zero per cent subject to the following conditions
- SRO 515(I)/20056 June 2005Goods falling under the HS code of the First Schedule to the Customs Act, 1969 (IV of 1969)
- SRO 434(I)/200514 May 2005WHEREAS the Federal Government is satisfied that inadvertently and as a general practice, tax was not charged on the Desk Machine supplied by
- SRO 217(I)/20057 March 2005Federal Government is pleased to direct that the tax not levied during the aforesaid period shall not be required to be paid by the aforesaid registered person