GOVERNMENT OF PAKISTAN
REVENUE DIVISION
CENTRAL BOARD OF REVENUE
(SALES TAX WING)
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C.No. 1/55-STB/2002                                                                                          Islamabad, the 23rd June, 2003


SALES TAX GENERAL ORDER NO. 3 OF 2003

Subject:    ZERO-RATED SUPPLY OF LOCALLY MANUFACTURED GOODS TO DUTY FREE SHOPS –

                PROCEDURE REGARDING


                The Central Board of Revenue is pleased to make the following amendments in Sales Tax General Order 04/2002 dated 01-11-2002 with immediate effect, namely:-

                In the aforesaid General Order, after sub-clause (ix), clause (2), the following new clause shall be added,

                namely:-

 

                        “3. The foregoing provisions, shall, mutatis mutandis, be applicable to other Duty Free Shops, duly

                         licensed by the Collectorate having jurisdiction.”
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[C.No.1/55-STB/2002]


                                                                                                                            ( Dr. Fareed Iqbal Qureshi )
                                                                                                                                         Secretary (STB)
                                                                                                                                            Ph: 9219641