Exemption From Sales Tax on Supplies of End Products Made by Manufacturers or Producers of All Such
SRO 77(I)/95Exemptions and concessions
SRO 77(I)/95 is a Sales Tax SRO dated 19 January 1995, listed by FBR as "Exemption From Sales Tax on Supplies of End Products Made by Manufacturers or Producers of All Such".
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GOVERNMENT OF PAKISTAN
CENTRAL BOARD OF REVENUE
SALES TAX WING
***
Islamabad, the 19th January, 1995
NOTIFICATION
(SALES TAX)
S.R.O. 77(I)/95.- In exercise of the powers conferred by sub-section (1) of section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that supplies of end products made by the manufacturers or producers of all such industrial units, excluding those specified in the Table below, which are not already in existence till the date of issue of this notification and have been set up in the Special Industrial Zones, to be notified later by the Federal Government, shall be exempt from the sales tax payable under the said Act for a period of eight years from the date the industrial unit is set up:
Provided that exemption under this notification shall be available to only such industrial units which have opened letters of credit for the import of plant and machinery upto the 31st January, 1996:
Provided further that such an industrial unit commences its commercial production, upto the 31st December, 2002.
Explanation.--For the purposes of this notification, the expression "set up" shall mean the date on which the industrial unit commences its production, including trial production which date shall be intimated, in writing, by the manufacturer or producer to the Assistant Collector of Sales Tax having jurisdiction in the area at least fifteen days before commencing such production but shall not include the date of expansion, balancing, modernization or replacement of such unit.
TABLE
S.No | List of Industries
(1) | (2)
1 | Arms and Ammunition
2 | Security Printing, Currency and Mint.
3 | High explosives.
4 | Radioactive substances.
5 | Alcohol except industrial alcohol.
6 | Cotton ginning.
7 | Spinning except as part of integrated textile unit.
8 | Sugar (white) manufacturing.
9 | Flour milling.
10 | Steel re-rolling and furnace.
11 | Tobacco industry.
12 | Ghee or Vegetable Oil industry.
13 | Plastic bags including Polypropylene and Polyethylene.
14 | Beverage excluding fruit juices.
15 | Polyester industry.
16 | Automobile assembly.
17 | Cement industry.
Amended vide SRO 87(I)/96 dated 30.01.1996
Amended vide SRO 32(I)/2002 dated 18.01.2002
Which later SROs refer to this one?
SROs whose FBR title names SRO 77(I)/95, usually to amend or rescind it.
- SRO 32(I)/200218 January 2002amendment shall be made in its Notification No. S.R.O. 77(I)/95, dated 19th January, 1995
Related Sales Tax SROs on exemptions and concessions
- SRO 208(I)/9831 March 1998Exempt Such Amount of Sales Tax on Sugar As Is In Excess of Excess Leviable At Assessable Value Noti
- SRO 849(I)/9725 September 1997Exemptsupplies of Imported Industrial Raw Material, Components and Sub-Components and Goods
- SRO 674(I)/9729 August 1997Exemption Supplies of Consumer Goods and Consumer Durables, Made By Commercial Importers
- SRO 268(I)/9710 April 1997Exempt From Whole of Sales Tax Leviable on Import or Supply of Certified Cotton-Seed
- SRO 51(I)/9616 January 1996Exemption From Sales Tax on Infant Milk mula Supplied by M/s Nestle Milkpak Limited, Lahore
- SRO 561(I)/949 June 1994Exemption From Sales Tax on Locally Manufactured Goods Produced By Industries Set Up In N.W.F.P. and