The 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 551(I)/2008Exemptions and concessions
SRO 551(I)/2008 is a Sales Tax SRO dated 10 June 2008, listed by FBR as "The 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.".
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.
Page 1
GOVERNMENT OF PAKSITAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
****
Islamabad, the 11th June, 2008
NOTIFICAITON
(SALES TAX)
S.R.O. 551(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 the goods mentioned in column (2) of the
Table below from the whole of sales tax with effect from 1st July, 2008 subject to
the conditions and restrictions specified in column (3) thereof, namely:-
S.No. Description of goods Conditions and restrictions
(1) (2) (3)
1. Raw materials, sub- If imported for the manufacturing of
components and components goods to be supplied against
international tenders.
2. CNG kits, cylinders and If supplied for automotive vehicles.
valves for CNG kits
3. Raw and pickled hides and If imported for the manufacture of goods
skins; wet blue hides and meant wholly for export provided that
skins; finished leather; and conditions, procedures and restrictions
accessories, components and laid down in rules 264 to 278 of the
trimmings for leather Customs Rules, 2001 are duly fulfilled
manufacturers. and complied with.
4. Machinery, equipments and If imported by investors of Export
materials either for exclusive Processing Zones subject to the
use within the limits of Export condition that the procedures, limitations
Processing Zone or for and restrictions as are applicable on
making exports there from; such goods under the Customs Act,
and goods imported for 1969 (IV of 1969) and rules made there
warehousing purpose in under shall mutatis mutandis, apply.
Export Processing Zone.
5. Ships of gross tonnage of Import and supply thereof up to the year
less than 15 LDT and all 2020 subject to the condition that the
Page 2
floating crafts including tugs, said ships or crafts are used only for the
dredgers, survey vessels and purpose for which they were procured
other specialized crafts and in case such ships or crafts are used
purchased or bare-boat for demolition purposes within a period of
chartered by a Pakistan entity five years of their acquisition, sales tax
and flying the Pakistan flag applicable to such ships purchased for
except the ships or crafts demolition purposes shall be chargeable.
which are acquired for
demolition purposes or are
designed or adapted for use
for recreation or pleasure
purposes.
6. Canola seed. Import thereof.
7. The substances registered as Import and supplies thereof.
drugs under the Drugs Act,
1976 (XXXI of 1976) and
medicaments as are
classifiable under Chapter 30
of the First Schedule to the
Customs Act, 1969 (IV of
1969) except the following,
even if medicated or
medicinal in nature, namely:-
(a) filled infusion solution
bags imported with or
without infusion given
sets;
(b) scrubs, detergents and
washing preparations;
(c) soft soap or no-soap
soap;
(d) adhesive plaster;
(e) surgical tapes;
(f) liquid paraffin;
(g) disinfectants; and
(h) cosmetics and toilet
preparations.
8. Fresh, liquid and dried milk
with addition of sugar or any Supplies thereof.
other sweetening matter
whether packed or not.
9. Dried milk without addition of
sugar or any other Import and supplies thereof.
sweetening matter, whether
Page 3
packed or not, falling under
PCT Headings 0402.1000,
0402.2100 and 0402.9100
10. Oilseeds meant for sowing. Import thereof subject to the condition
that Plant Protection Department of
Ministry of Food, Agriculture and
Livestock certifies that the imported
seeds are fungicide and insecticide
treated and are meant for sowing.
11. Raw materials for the basic Import and supplies thereof provided that
manufacture of where such raw materials are imported
pharmaceutical active then only those raw materials shall be
ingredients and for entitled to exemption under this
manufacture of notification which are liable to customs
pharmaceutical products. duty not exceeding ten per cent ad-
valorem, either under the First Schedule
to the Customs Act, 1969 (IV of 1969) or
under a notification issued under section
19 thereof.
12. Commercial catalogues, Import and supplies thereof.
falling under PCT Heading
4911.1000.
13. Halal edible offal of bovine Import thereof.
animals, falling under PCT
Headings 0206,1000,
0206,1000, 0206,2000,
0206,8000 and 0206,9000
14. Iodized salt bearing brand Import and supplies thereof.
names and trademarks
whether or not sold in retail
packing.
[C.No. 4(8) STJ/2008]
(Abdul Wadood Khan)
Additional Secretary
Which later SROs refer to this one?
SROs whose FBR title names SRO 551(I)/2008, usually to amend or rescind it.
- SRO 595(I)/20121 June 2012Amendment in SRO 551(I)/2008, dated 11.06.2008
- SRO 805(I)/201126 August 2011Amendment in SRO 551(I)/2008 dated 11.6.2008
- SRO 481(I)20113 June 2011Amendment in S.R.O. 551(I)/2008, dated the 11th June, 2008.
- SRO 278(I)/201128 March 2011Amendment in Notification No S.R.O. 551(I)/2008, Dated 11th June,2008
- SRO 473(I)/200912 June 2009Amendments in its Notification No. S.R.O. 551(I)/2008, dated the 11th June, 2008.
- SRO 897(I)/200827 August 2008Amendment in S.R.O.551(I)/2008, dated the 11th June, 2008.
- SRO 861(I)/200819 August 2008Amendment in Notification No. S.R.O. 551(I)/2008, dated the 11th June, 2008.
- SRO 774(I)/200823 July 2008Amendment in Notification No. S.R.O. 551(I)/2008, dated the 11th June, 2008.
- SRO 646(I)/200818 June 2008Amendment in Notification S.R.O No. 551(I)/2008 dated 11 June, 2008.
- SRO 646(I)/200818 June 2008Amendment in Notification S.R.O No. 551(I)/2008 dated 11 June, 2008.
Related Sales Tax SROs on exemptions and concessions
- 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 535(I)/200810 June 2008The 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 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