GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS,

STATISTICS AND REVENUE

(REVENUE DIVISION)

Islamabad, the 15th June, 2002. 

NOTIFICATION

(SALES TAX) 

            S.R.O.  348(I)/2002.- In exercise of the powers conferred by sub-section (1A) and clause (b) of sub-section (2) of section 3 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that the following further amendments shall be made in its Notification No. S.R.O. 389(I)/2001, dated the 18th June, 2001, namely:- 

            In the aforesaid Notification, in the Table, in column (1),- 

(a)       in serial No. 1, in column (3), for the figure “1503.0090” the figure “1502.0000” shall be substituted; 

(b)        after serial No. 2, in column (1) and the entries relating thereto in columns (2) and (3) the following new serial numbers and entries relating thereto shall be inserted, namely: - 

“2A

Soya-bean oil and its fractions, whether or not refined, but not chemically modified, other than in retail packing 

15.07

2B

Ground-nut oil and its fractions, whether or not refined, but not chemically modified, other than in retail packing 

15.08

2C

Palm oil and its fractions, whether or not refined, but not chemically modified, other than in retail packing  

15.11

2D

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified, other than in retail packing

15.12

2E

Palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified, other than in retail packing  

15.13

2F

Rape, colza or mustard oil and fractions, thereof, whether or not refined, but not chemically modified, other than in retail packing  

15.14

2G

Other fixed vegetable oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified, other than in retail packing  

15.15

2H

Vegetable oil and their fractions, partly or wholly hydrogenated, interesterified, re-esterified or elaidinised, whether or not refined, but not further prepared, other than in retail packing  

15.16

2I

Edible mixtures or preparations of vegetable oils or of fractions of different oils of Chapter 15, other than edible oils or their fractions of heading 15.16, other than in retail packing  

15.17

2J

Vegetable oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16, other than in retail packing

15.18”;

 

(c)        after serial No. 3, in column (1) and the entries relating thereto in columns (2) and (3) the following new serial numbers and entries relating thereto shall be inserted, namely: - 

“3A                         Talc                                                 2526.1010

                                                                                                            2526.2000”;           

(d)       in serial No. 6, in column (3), for the figure “2707.9900” the figure “2707.9990” shall be substituted;

 

(e)        after serial No. 6, in column (1) and the entries relating thereto in columns (2) and (3) the following new serial numbers and entries relating thereto shall be inserted, namely: - 

“6A                         Solvent Oil (Non-composite)                 2710.1150”; 

(f)        in serial No. 8, in column (3) for the existing entries, the following shall be substituted, namely:- 

“2821.1010

 2821.1020”; 

(g)       in serial No. 9, in column (3) for the existing entries, the following shall be substituted, namely:- 

“2823.1010

 2823.1020”; 

(h)        in serial No. 10, in column (3) for the existing entries, the following shall be substituted, namely:- 

“2829.1910

 2829.1990”; 

(i)         in serial No. 11, for the entries relating thereto in column (3), the figure “2830.1000” shall be substituted; 

(j)         in serial No. 12, in column (3) for the existing entries the following shall be substituted, namely:- 

“2831.1010

 2831.1090”; 

(k)        after serial No. 16, in column (1) and the entries relating thereto in columns (2) and (3) the following new serial numbers and entries relating thereto shall be inserted, namely: - 

“16A                     Calcium Carbonate                                         2836.5000”; 

(l)         in serial No. 18, in column (3) for the existing entries the following shall be substituted, namely:- 

“2840.1100

 2840.1900”; 

(m)       in serial No. 30, in column (3) for the existing entries the following shall be substituted, namely:- 

“2905.1210

 2905.1220”; 

(n)       after serial No. 51, in column (1) and the entries relating thereto in columns (2) and (3) the following new serial numbers and entries relating thereto shall be inserted, namely: - 

“51A                         Maleic Anhydride                                         2917.1400”; 

(o)        in serial No. 60, in column (3) for the existing entries the following shall be substituted, namely:- 

                                    “2924.1100

                         2924.1910

 2924.1920

 2924.1990”; 

(p)        in serial No. 76, in column (3) for the existing entries the following shall be substituted, namely:- 

“3204.1910

 3204.1990”; 

(q)        in serial No. 85, in column (3) for the existing entries the following shall be substituted, namely:- 

“3212.9010

 3212.9020

 3212.9090”; 

(r)         in serial No. 86, in column (3) for the existing entries the following shall be substituted, namely:- 

“3215.1900”;

(s)         in serial No. 104, in column (3), for the figure “3817.1000” the figure “3817.0000” shall be substituted; 

(t)         in serial No. 111, in column (3), for the figure “3824.9090” the following shall be substituted, namely:- 

“3824.9091

  3824.9099

  3825.4100

  3825.4900

  3825.5000

  3825.6100

  3825.6900

  3825.9000”; 

(u)        in serial No. 126, in column (3) for the existing entries the following shall be substituted, namely:- 

“3905.9910

 3905.9990”; 

(v)        serial No. 130 and entries relating in thereto in columns (2) and (3) shall be omitted; 

(w)       in serial No. 135, in the entry relating thereto in column (2), the word “Other” shall be omitted; 

(x)        in serial No. 139, in column (3) for the existing entries the following shall be substituted, namely:- 

“3912.2010

 3912.2090”; 

(y)         in serial No. 143, in column (3) for the existing entries the following shall be substituted, namely:- 

“3914.0010

 3914.0020”; 

(z)         in serial No. 149, in column (3) for the existing entries the following shall be substituted, namely:- 

“3920.2010

 3920.2020

 3920.2030

 3920.2040”; 

(aa)       in serial No. 150, in column (3) for the existing entries the following shall be substituted, namely:- 

“3920.4300

 3920.4900”; 

(bb)      in serial No. 151, in column (3) for the existing entries the following shall be substituted, namely:- 

“3920.4300

  3920.4900”; 

(cc)      in serial No. 171, in column (3) for the existing entries the following shall be substituted, namely:- 

“4707.9010

 4707.9090”; 

(dd)      in serial No. 182, in column (3), for the existing entries the figure “5503.2000” shall be substituted; 

(ee)      after serial No. 184, in column (1) and the entries relating thereto in columns (2) and (3) the following new serial numbers and entries relating thereto shall be inserted, namely: - 

“184A               Acrylic Tops                5506.3000”;  and

(ff)       in serial No. 187, in the entry relating thereto in column (2), after the word “non-wovens”, the words “whether or not” shall be inserted.

[C.No.1/4-STB/2002]

(FALAK SHER)

Additional Secretary