GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
*****
Islamabad, the 25th November, 2003
 NOTIFICATION
(SALES TAX)
 
                        S. R. O. 1071(1)/2003.-  In exercise of the powers conferred by clause (46) of section 2 of the Sales Tax Act, 1990, the Federal Government is pleased to fix the following values of phosphatic fertilizers, specified in column (2) of the Table below, for the purposes of assessment of sales tax chargeable at import stage as well as against the local supply of these fertilizers, namely:-
TABLE
 
S. No. (1)
Description  
(2)
Grades / types  
(3)
Value PMT (in Rs.)  
(4)
1.
Dia-Ammonium Phosphate (DAP)
       N (18)     P (46)       K (0)
4610
2.
Mono Ammonium Phosphate (MAP)
(i)   N (11)     P (52)         K (0)
9132
(ii)  N (12)     P (52)         K (0)
9278
3.
Nitrogen Phosphate Potash Fertilizers (SOP based).
(i)   N (17)     P (17)       K (17)
9377
(ii)   N (12)     P (15)       K (20)  
9149
(iii)  N (10)     P (28)       K (10)
8126
(iv)  N (18)     P (09)       K (18)
8624
(v)   N (08)     P (18)       K (20)
9005
(vi)  N (08)     P (23)       K (18)  
9206
4.
Nitrogen Phosphate Potash Fertilizers (MOP based).
(i)    N (17)     P (17)       K (17)
8031
(ii)   N (12)     P (15)       K (20)
7565
(iii)  N (10)     P (28)       K (10)
7334
(iv)  N (18)     P (09)        K (18)
7198
(v)   N (08)     P (18)        K (20)  
7420
(vi)  N (08)     P (23)         K (18)
7780
5.
Single Super Phosphate (SSP)
      N (0)      P (18/20)     K (0)
2610
6.
Triple Super Phosphate (TSP)
       N (0)       P (46)        K (0)
6670
7.
Nitro Phosphate (NP)
(i)    N (23)     P (23)        K (0)
6665
(ii)   N (20)     P (22)         K (0)
6086
(iii)   N (22)     P (16)        K (6)
7076
 
 
2.                     The values mentioned in column (4) of the Table shall be deemed to be the values at which the supply is actually made.
 
3.                     The aforementioned values specified in the Table shall also be applicable to both the local supply of imported phosphatic fertilizers as well as to the locally manufactured phosphatic fertilizers.
__________________________________________________________________________________________________________
[C. No. 1/57-STT/97]
 
 
 
( Shahid Ahmad )
Additional Secretary
Amended Vide SRO 17(I)/2004 dated 10.01.2004
Amended Vide SRO 492(I)/2004 dated 12.06.2004