The 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 535(I)/2008Exemptions and concessions
SRO 535(I)/2008 is a Sales Tax SRO dated 10 June 2008, listed by FBR as "The 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".
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 11th June, 2008
NOTIFICATION
(SALES TAX)
S.R.O. 535(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 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
1969), specified in column (3) of the said Table, namely:-
TABLE
S. No. Description PCT
headings
(1) (2) (3)
1. Animal or vegetable fertilizers, whether or not mixed 3101.000
together or chemically treated; fertilizers produced by the
mixing or chemical treatment of animal or vegetable
products
2. Urea, whether or not in aqueous solution 3102.1000
3. Ammonium sulphate 3102.2100
4. Other 3102.2900
5. Ammonium nitrate, whether or not in aqueous solution 3102.3000
6. Mixtures of ammonium nitrate with calcium carbonate or 3102.4000
other inorganic non-fertilizing substances
7. Crude 3102.5010
8. Other 3102.5090
9. Double salts and mixtures of calcium nitrate and ammonium 3102.6000
nitrate
10. Mixtures of urea and ammonium nitrate in aqueous or 3102.8000
ammoniacal solution
11. Other, including mixtures not specified in the foregoing 3102.9000
subheadings
12. Superphosphates 3103.1000
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13. Other 3103.9000
14. Potassium chloride 3104.2000
15. Potassium sulphate 3104.3000
16. Other 3104.9000
17. Goods of chapter 31 in tablets or similar forms or in 3105.1000
packages of a gross weight not exceeding 10 kg
18. Mineral or chemical fertilizers containing the three fertilizing 3105.2000
elements nitrogen, phosphorus and potassium
19. Diammonium hydrogen orthophosphate (diammonium 3105.3000
(phosphate)
20. Ammoniumdihydrogen orthophosphate (monoammonium 3105.4000
phosphate) and mixtures thereof with diammonium
hydrogen orthophosphate (diammonium phosphate)
21. Other minerals or chemical fertilizers containing nitrates and 3105.5100
phosphates
22. Other 3105.5900
23. Mineral or chemical fertilizers containing the two fertilizing 3105.6000
elements phosphorus and potassium
24. Other 3105.9000
[C. No. 5/1-STB/2008]
(Abdul Wadood Khan)
Additional Secretary
Related Sales Tax SROs on exemptions and concessions
- SRO 551(I)/200810 June 2008The Federal Government is pleased to exempt the goods mentioned in column (2) of the Table below from the whole of sales tax with effect from 1st July.
- SRO 542(I)/200810 June 2008The Federal Government is pleased to exempt sales tax on the import or, as the case may be, on the supply of cellular telephone sets (hand-held sets) to the extent that the effect of sales tax shall b
- 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 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