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Qanoon Digest

Federal Government is pleased to exempt from payment of whole of sales tax on the import and supply of raw material for the basic manufacture of pharmaceutical active ingredients and for manufacture of pharmaceutical products, falling in respective beading of the first Schedule to the Customs Act, 1969 (IV of 1969), provided that in case of import, only such raw materials shall be entitled to exemption which are liable to customs duty not exceeding ten percent ad valorem under the Fifth Schedule

SRO 84(I)/2015 is a Sales Tax SRO dated 28 January 2015, listed by FBR as "Federal Government is pleased to exempt from payment of whole of sales tax on the import and supply of raw material for the basic manufacture of pharmaceutical active ingredients and for manufacture of pharmaceutical products, falling in respective beading of the first Schedule to the Customs Act, 1969 (IV of 1969), provided that in case of import, only such raw materials shall be entitled to exemption which are liable to customs duty not exceeding ten percent ad valorem under the Fifth Schedule".

This SRO is published by FBR as a scanned image. Its text has not been transcribed on this site yet. Read it in the official file on fbr.gov.pk or find it in the FBR Sales Tax SRO listing.

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