The 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

SRO 549(I)/2008Sales tax schedules and rates

SRO 549(I)/2008 is a Sales Tax SRO dated 10 June 2008, listed by FBR as "The 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".

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 PAKSITAN MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE (REVENUE DIVISION) **** Islamabad, the 11th June, 2008 NOTIFICAITON (SALES TAX) S.R.O. 549(I)/2008:- In exercise of the powers conferred by clause (c) of section 4 of the Sales Tax Act, 1990, the 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 specified in column (3) of that table, namely:- TABLE S.No. Description of goods Conditions and restrictions (1) (2) (3) 1. Goods exempted under section 13. If exported by the manufacturer who makes local supplies of both taxable and exempt goods. 2. (i) Cotton seeds (PCT Heading 1207.2000); Supplies thereof. and (ii) Oil cake and other solid residues, whether or not ground or in the form of pellets (PCT Heading 2306.1000) 3. (i) Plant, machinery and equipment (i) Import thereof. (whether or not manufactured locally), including parts thereof. (ii) Plant, machinery and equipment, whether locally manufactured or (ii) Supplies thereof; imported. Provided that the expressions “plant”, “machinery

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and “equipment” mentioned in this serial number do not include consumer durables and office machines. 4. (i). Uncooked poultry meat (PCT Import and supplies thereof. Heading 02.07); (ii). Milk (PCT Heading 04.01); (iii). Flavored Milk (PCT Headings (0402.9900 and 22.02); (iv). Cream (PCT Heading 04.01 and 04.02); (v). Milk and cream, concentrated or containing added sugar or other sweetening matter (PCT Headings 0402.1000, 0402.2100, 0402.2900, 0402.9100 and 0402.9900) (vi). Yogurt (PCT Heading 0403.1000); (vii). Whey (PCT Heading 04.04); and (viii). Butter (PCT Heading 0405.1000); (ix). Desi ghee (PCT Heading 0405.9000); (x). Cheese (PCT Heading 0406.1010); (xi). Processed cheese not grated or powdered (PCT Heading 0406.3000) (xii). Frozen, prepared or preserved sausages and similar products of poultry meat or meat offal (PCT Heading 1601.0000); (xiii). 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); (xiv). Preparations for infant use, put up for retail sale (PCT Heading 1901.1000) (xv). Fat filled milk (PCT Heading

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1901.9090); (xvi). Soyabean meal (PCT Heading 2304.0000); (xvii). Petroleum crude oil (PCT Heading 2709.0000); (xviii). Colours in sets (Poster colours) (PCT Heading 3213.1000) (xix). Writing, drawing and marking inks (PCT Headings 3215.9010 and 3215.9090); (xx). Erasers (PCT Headings 4016.9210 and 4016.9290) (xxi). Exercise books (PCT Heading 4820.2000); (xxii). Remeltable scrap (PCT Heading 72.04); (xxiii). Pencil sharpeners (PCT Heading 8214.1000) (xxiv). Sewing machines of the household type (PCT Headings 8452.1010 and 8452.1090); (xxv). Dedicated CNG buses and all other buses meant for transportation of forty or more passengers whether in CBU or CKD condition (PCT Heading 87.02); (xxvi). Trucks and dumpers with g.v.w. exceeding 5 tonnes (PCT Heading (87.04); (xxvii). Bicycles (PCT Heading 87.12); (xxviii). Trailers and semi-trailers for the transport of goods having specifications duly approved by the Engineering Development Board (PCT Heading 87.16); (xxix). Road tractors for semi-trailers, prime movers and road tractors for trailers whether in CBU condition or in kit form (PCT Headings 8701.2010, 8701.2020, 8701.2030, 8701.2090, 8710.9030, 8701.9040, 8701.9050 and 8701.9060);

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(xxx). 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:- (xxxi). Attack resistance central division along with payment tray; (xxxii). Wheelchair compartment with folding ramp; and (xxxiii). Taximeter and two-way radio system; (xxxiv). Vessels for breaking up (PCT Heading 89.08); (xxxv). Other drawing, marking out or mathematical calculating instruments (geometry box) (PCT Heading 9017.2000) (xxxvi). Pens and ball pens (PCT Heading 96.08) and (xxxvii). Pencils including colour pencils (PCT Heading 96.09); 5. Compost (non-chemical fertilizer) If produced and supplied locally. 6. Raw materials, components, sub- If purchased from authorized components and parts. vendors by a recognized manufacturer of tractors (PCT Heading 8701.9020) for use in the manufacturing of such tractors subject to the following conditions, namely:- (a) the manufacturer shall sell tractors against a proper zero-rate sales tax invoice without charging any sales tax. (b) the vendors shall be entitled to input tax adjustment, or as the

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case maybe, refund in respect of zero-rated supply of the components, sub- components and parts supplied to recognized manufacturers of tractors: Provided that the electricity and gas consumed in the plant where tractors are manufactured shall also be zero-rated for the purposes of sales tax levy. 7. Raw materials, components, sub- If imported or purchased locally components and parts. for use in the manufacturing of such plant and machinery as is chargeable to sales tax at the rate of zero percent subject to the condition that 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”. [C.No. 4(8) STJ/2008] (Abdul Wadood Khan) Additional Secretary

Which later SROs refer to this one?

SROs whose FBR title names SRO 549(I)/2008, 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.Exemptions and concessions
SRO 501(I)/201312 June 2013To exempt goods that were earlier zero-rated under SRO 549(I)/2008, dated 11.06.2008.Exemptions and concessions
SRO 602(I)/20121 June 2012Amendment in SRO 549(I)/2008, dated 11.06.2008Amendments to earlier SROs
SRO 486(I)20113 June 2011Amendment in Notification No. S.R.O.549(I)/2008, dated the 11th June, 2008Amendments to earlier SROs
SRO 230(I)/201115 March 2011The facility of zero-rating on plant, machinery and equipment including parts thereof has been withdrawn by amending SRO 549(I)/2008Exemptions and concessionsscanned, text not yet available
SRO 1037(I)20108 November 2010Amendment in Salex Tax S.R.O 549(i)/2008 Remeltable scrapAmendments to earlier SROsscanned, text not yet available
SRO 625(I)/20095 July 2009Amendments in FBR Notification No. 549(I)/2008, dated the 11th June, 2008.Amendments to earlier SROs
SRO 472(I)/200912 June 2009Amendments in its Notification No. S.R.O. 549(I)/2008, dated the 11th June, 2008.Amendments to earlier SROs
SRO 647(I)/200817 June 2008Amendment in Notification S.R.O No. 549(I)/2008 dated 11 June, 2008.Amendments to earlier SROsscanned, text not yet available
SRO 647(I)/200817 June 2008Amendment in Notification S.R.O No. 549(I)/2008 dated 11 June, 2008.Amendments to earlier SROsscanned, text not yet available

Related Sales Tax SROs on sales tax schedules and rates

SRO 4(I)/20092 January 2009The assessable value of sugar has been increased from Rs. 24.50 to Rs. 28.88 per kg on account of increase of price of sugar in the market.
SRO 532(I)/200810 June 2008The Federal Board of Revenue is pleased to fix the minimum value of taxable supply of locally produced coal (PCT heading 27.01) at one thousand rupees per tonne.
SRO 170(I)/200822 February 2008The Federal Board of Revenue is pleased to fix the value of re-rollable scrap (PCT heading 72.04), imported through the land routes of Iran and Afghanistan, at US$ 275 per tonne on account of its infe
SRO 135(I)/200812 February 2008The Federal Government is pleased to direct that margarine, falling in PCT heading 1517.1000, on which Federal Excise Duty is charged, levied and collected by a registered manufacturer or importer.
SRO 1161(I)/200730 November 2007Federal Government is pleased to notify the fallowing goods on which sales tax shall be charged at the rate of zero per cent
SRO 911(I)/200710 September 2007Federal Government is pleased to direct that for the purpose of levy of sales tax on import and supply of high speed diesel oil (HS Code 27.10)..........

All SROs on sales tax schedules and rates

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