GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE, ECONOMIC AFFAIRS,

STATISTICS AND REVENUE

(REVENUE DIVISION)

*****

Islamabad, the 7^th June, 2003

NOTIFICATION

(SALES TAX)

S.R.O. 510(I)/2003.- 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 18^th June, 2001, namely:-

In the aforesaid Notification, in the table, in column (1),—

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

“1A.	Import of soya beans, whether or not broken, and its subsequent supply.	1201.0000
1B.	Import of Linseed, whether or not broken, and its subsequent supply.	1204.0000
1C.	Import of Canola seeds, whether or not broken, and its subsequent supply.	1205.0000
1D.	Import of Rapeseed, whether or not broken, and its subsequent supply.	1205.0000
1E.	Import of Low erucic acid or colza seeds, and its subsequent supply.	1205.1000
1F.	Import of Other Rape or Colza seeds, whether or not broken, and its subsequent supply.	1205.9000
1G.	Import of Sunflower seeds, whether or not broken, and its subsequent supply.	1206.0000
1H.	Import of Palm nuts and kernels, whether or not broken, and its subsequent supply.	1207.1000
1I.	Import of Cotton seeds, whether or not broken, and its subsequent supply.	1207.2000
1J.	Import of Castor oil seeds, whether or not broken, and its subsequent supply.	1207.3000
1K.	Import of Sesamum seeds, whether or not broken, and its subsequent supply.	1207.4000
1L.	Import of Mustard seeds, whether or not broken, and its subsequent supply.	1207.5000
1M.	Import of Safflower seeds, whether or not broken, and its subsequent supply.	1207.6000
1N.	Import of Other oil seeds and oleaginous fruits, whether or not broken, and its subsequent supply.	1207.9900”;

(ii) in Serial No. 2E in column (2), before the word “Palm” the words, brackets and comma, “Coconut (copra),” shall be inserted;

(iii) after Serial No 2J, and the entries relating thereto, in columns (2) and (3) the following new serial number and entries relating thereto shall be inserted, namely:-

“2K.

Degras; residues resulting from the treatment of fatty substances or animal vegetable waxes.

1522”;

(iv) after serial No 7, and the entries relating thereto, in columns (2) and (3) the following new serial numbers and entries relating thereto shall be inserted, namely:-

“7A.

Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined.

2809

7B.

Other inorganic acids and other inorganic oxygen compounds of non-metals.

2811

7C.

Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.

2815”;

(v) for serial No 13, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-

“13.

Sulphates; alums; peroxosulphates (persulphates).

2833”;

(vi) for serial No 14, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-

“14.

Phosphinates (hyopophosphites), phosphonates (phosphates) and phosphates; polyphosphates, whether or not chemically defined.

2835”;

(vii) for serial No 18, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-

“18.

Borates; peroxoborates (perborates).

2840”;

(viii) for serial No 25, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-

“25.

Halogenated derivatives, sulphonated, nitrated or nitrosated derivatives.

2903”;

(ix) Serial Nos. 26, 27 and 28, and the entries relating thereto, in columns (2) and (3) shall be omitted;

(x) after Serial No 35, and the entries relating thereto, in columns (2) and (3) the following new serial number and entries relating thereto shall be inserted, namely:-

“35A.

Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivative.

2906”;

(xi) after Serial No 40, and the entries relating thereto, in columns (2) and (3) the following new serial number and entries relating thereto shall be inserted, namely:-

“40.

Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.

2912”;

(xii) for serial No 42, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-

“42.

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

2915”;

(xiii) Serial Nos. 43, 44, 45, 46, 47, and 48, and the entries relating thereto, in columns (2) and (3) shall be omitted;

(xiv) for serial No 49, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-

“49.

Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

2916”;

(xv) Serial Nos. 50 and 51, and the entries relating thereto, in columns (2) and (3) shall be omitted;

(xvi) for serial No 58, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-

“58.

Oxygen-function amino-compounds.

2922”;

(xvii) Serial No. 59, and the entries relating thereto, in columns (2) and (3) shall be omitted;

(xviii) for serial No 60, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-

“60.

Carboxyamide-function compounds; amide-function compounds of carbonic acid

2924”;

(xix) for serial No 61, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-

“61.

Nitrile-function compounds

2926”;

(xx) for serial No 63, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-

“63.

Organo-sulphur compounds.

2930”;

(xxi) Serial No. 64, and the entries relating thereto, in columns (2) and (3) shall be omitted;

(xxii) for serial No 91, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-

“91.

Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils obtained from bituminous minerals.

3403”;

(xxiii) Serial Nos. 92 and 93, and the entries relating thereto, in columns (2) and (3) shall be omitted;

(xxiv) after Serial No 103, and the entries relating thereto, in columns (2) and (3) the following new serial number and entries relating thereto shall be inserted, namely:-

“103A

Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.

3815”;

(xxv) after Serial No 126, and the entries relating thereto, in columns (2) and (3) the following new serial number and entries relating thereto shall be inserted, namely:-

“126A

Acrylic polymers in primary forms.

3906”;

(xxvi) for serial No 127, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-

“127.

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.

3907”;

(xxvii) Serial Nos. 128, 129 and 131, and the entries relating thereto, in columns (2) and (3) shall be omitted;

(xxviii) for Serial No 148, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-

“148

Other plates sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.

3920”

(xxix) Serial Nos. 149, 150, 151, 152 and 153, and the entries relating thereto, in columns (2) and (3) shall be omitted;

(xxx) in Serial No “154”, the entries relating thereto, in columns (2) and (3) shall be substituted as follows, namely:-

“154

Other plates, sheets, film, foil and strip, of plastics (excluding formica sheets).

3921”;

(xxxi) Serial No. 155, and the entries relating thereto, in columns (2) and (3) shall be omitted;

(xxxii) for serial No 156, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-

“156.

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.

4001”;

(xxxiii) Serial No. 157, and the entries relating thereto, in columns (2) and (3) shall be omitted;

(xxxiv) for serial No 170, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-

“170.

Recovered (waste and scrap) paper or paperboard.

4707”;

(xxxv) Serial No. 171, and the entries relating thereto, in columns (2) and (3) shall be omitted;

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[C.No.1/5-STB/2003]

(Zafar ul Majeed)

NOTIFICATION

Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivative.

Additional Secretary