No registered person engaged in the export of goods specified below shall, either through zero-rating or otherwise, be entitled to deduct or reclaim input tax paid in respect of stocks of such goods a
SRO 992 (I)/2005Exemptions and concessions
SRO 992 (I)/2005 is a Sales Tax SRO dated 21 September 2005, listed by FBR as "No registered person engaged in the export of goods specified below shall, either through zero-rating or otherwise, be entitled to deduct or reclaim input tax paid in respect of stocks of such goods a".
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GOVERNMENT OF PAKISTAN
CENTRAL BOARD OF REVENUE
(REVENUE DIVISION)
******
Islamabad, the 21st September, 2005.
NOTIFICATION
(Sales Tax)
S.R.O. 992 (I)/2005.- In exercise of the powers conferred by clause (b) of sub-section (1) of section 8 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that no registered person engaged in the export of goods specified below shall, either through zero-rating or otherwise, be entitled to deduct or reclaim input tax paid in respect of stocks of such goods acquired up to 5th June, 2005, if not used for the purpose of exports made up to the 30th September, 2005, namely:-
(a) textile and textile articles;
(b) leather and articles thereof;
(c) carpets;
(d) surgical goods;
(e) sports goods; and
(f) inputs of the goods specified in clauses (a) to (e).
2. This notification shall take effect from the 6th day of June, 2005.
Explanation.- For the purpose of any reference or interpretation under this notification, the description and classification of goods specified in Notification No.S.R.O.621(I)/2005, dated the 17th June, 2005, shall be applicable.
[C.No.3(1)ST-L&P/2004]
(SHAHID AHMAD)
Additional Secretary
Which later SROs refer to this one?
SROs whose FBR title names SRO 992 (I)/2005, usually to amend or rescind it.
- SRO 487(I)/200626 May 2006Notification No. S.R.O.992(I)/2005, dated the 21st September, 2005, the following amendment shall be made
Related Sales Tax SROs on exemptions and concessions
- SRO 537(I)/20065 June 2006Zero-Rating of Natural Gas for Captive Power Units- SSGCL
- SRO 1035(I)/200513 October 2005Central Board of Revenue has exempted the sales tax levy on local supply of all goods meant for free distribution and procured out of the President’s Relief Fund for Earthquake Victims, 2005.
- SRO 793(I)/200510 August 2005Federal Government is pleased to exempt the import and supply of CKD kits of single cylinder agriculture diesel engines
- SRO 673(I)/20052 July 2005Exemption in raw materials for the basic manufacture of pharmaceutical active ingredients and for manufacture of pharmaceutical products from the whole of sales tax leviable thereon:
- SRO 645(I)/20051 July 2005Exemption in raw materials
- SRO 520(I)/20056 June 2005Exemption whole of the amount of additional tax and penalties payable by a person against whom an amount of sales tax is outstanding on account of any audit observation, audit report