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Superseded vide SRO No. 490(I)/2004 dated 12.06.2004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.
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[F.No.3(16)-STP/98]
(S.M. KAZIMI )
Additional Secretary