GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS & REVENUE
*********
Islamabad, the 16th July, 2004
NOTIFICATION
(SALES TAX)
S.R.O. 609(I)/2004.—
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) |
4,610 |
|
2. |
Mono
Ammonium Phosphate (MAP) |
(i)
N(11) P(52)
K(0) (ii)
N(12) P(52)
K(0) |
4,536 4,609 |
|
3. |
Nitrogen
Phosphate Potash Fertilizers (SOP based) |
(i)
N(17)
P(17) K(17) (ii)
N(12)
P(15) K(20) (iii)
N(10)
P(28) K(10) (iv)
N(18)
P(09) K(18) (v)
N(08)
P(18) K(20) (vi)
N(08)
P(23) K(18) |
4,658 4,545 4,037 4,284 4,473 4,573 |
|
4. |
Nitrogen
Phosphate Potash Fertilizers (MOP based) |
(i)
N(17)
P(17) K(17) (ii)
N(12)
P(15) K(20) (iii)
N(10)
P(28) K(10) (iv)
N(18)
P(09) K(18) (v)
N(08)
P(18) K(20) N(08)
(vi)
N(08) P(23)
K(18) |
3,990 3,758 3,643 3,576 3,686 3,865 |
|
5. |
Single
Super Phosphate (SSP) |
N(0) P(18/20) K(0) |
1,297 |
|
6. |
Triple
Super Phosphate (TSP) |
N(0) P(46) K(0) |
3,313 |
|
7. |
Nitric
Phosphate (NP) |
(i)
N(23) P(23)
K(0) (ii)
N(20) P(22)
K(0) (iii)
N(22) P(16)
K(0) |
3,311 3,023 2,740 |
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 both to the local supply of imported phosphatic fertilizers and the
locally manufactured phosphatic fertilizers.
[C.No.1/57-STT/97]
(Shahid Ahmad)
Additional Secretary