Supersession of SRO 1307(I)/97, Specify the Goods acquired otherwise than as stock in trade

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE AND ECONOMIC AFFAIRS Islamabad, the 12th June, 1998 Superseded vide SRO No. 490(I)/2004 dated 12.06.2004 NOTIFICATION SALES TAX S.R.O.578(I)/98.- In exercise of the powers conferred by clause (b) of sub-section (1) of section 8 of the Sales Tax Act, 1990, and in supersession of Ministry of Finance and Economic Affairs' Notification No. S.R.O.1307(I)/97, dated the 20th December, 1997, the Federal Government is pleased to specify that the following goods acquired otherwise than as stock in trade by a registered persons to be the goods in respect of which input tax shall not be claimed, namely:- (1) Vehicles falling in Chapter 87 of the First Schedule to the Customs Act, 1969 (IV of 1969). (2) Building materials. (3) Office equipment (excluding electronic fiscal cash registers), furniture, fixture and furnishings. (4) Electrical and gas appliances excluding those purchased for use in taxable activity. (5) Telecommunication equipments. (6) Generators and generating sets, excluding generators and generating sets of 250KVA or above, acquired by a registered manufacturer for use in manufacturer of taxable supplies. (7) Wires and cables and ordinary electrical fittings. (8) Crockery, cutlery and utensils, etcetera. excluding those purchased for providing taxable services (9) Supply of food, beverages, garments, fabrics, etcetera and consumption on entertainments. (10) Gifts and give-aways. (11) P.O.L. products other than "JP-1 purchased by PIA and other domestic airlines," furnace oil, lubricants and greases. 2. This Notification shall take effect from the 1st day of July, 1998. ------------------------------------------------------------------------------------------------------------------------------------------------------------- [F.No.3(16)-STP/98] (S.M. KAZIMI ) Additional Secretary Amended Vide S.R.O. 794(I)/99 Amended Vide S.R.O. 926(I)/99 Amended Vide S.R.O. 677(I)/2000 Amended Vide S.R.O. 80(I)/2002 Amended Vide S.R.O. 638(I)2002 Amended Vide S.R.O. 501(I)2003