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S.R.O. 361(I)/2003.-
In exercise of the powers conferred by clause (c) of section 4 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that cigarettes exported by M/s Pakistan Tobacco Company, by air or via land route, to Afghanistan shall be allowed the facility of
zero-rating subject to the following conditions, namely:-
(a) only such brands be allowed facility of
zero-rating, which are not marketed in the domestic
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market. In case of
flow back of the exported goods, the exporter will repay the total amount of
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input tax refunded or adjusted in the preceeding tax period or such tax period in which the
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goods were last exported;
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(b) exports shall be in convertible foreign exchange only. The packages or retail packing shall
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prominently and indelibly be marked with the expression "For export only - Not for sale
outside
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Afghanistan"; and
(c) export is through authorized Customs Station i.e. Torkham and
Chamman only as per prescribed
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procedure.
2. The concession of zero-rating authorized by this notification shall be admissible in respect of export consignments for which Bills of Export are filed on or before the 30th June, 2004.
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[F.No.1/26-STB/2002]