GOVERNMENT OF PAKISTAN

CENTRAL BOARD OF REVENUE

 (REVENUE DIVISION)

******

 

Islamabad, the 21st  September, 2005.

 

 

NOTIFICATION

(Sales Tax)

 

 

            S.R.O. 992 (I)/2005.– In exercise of the powers conferred by clause (b) of sub-section (1) of section 8 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that no registered person engaged in the export of goods specified below shall, either through zero-rating or otherwise, be entitled to deduct or reclaim input tax paid in respect of stocks of such goods acquired up to 5th June, 2005, if not used for the purpose of exports made up to the 30th September, 2005, namely:-

 

(a)                 textile and textile articles;

(b)                 leather and articles thereof;

(c)                 carpets;

(d)                 surgical goods;

(e)                 sports goods; and

(f)                   inputs of the goods specified in clauses (a) to (e).

 

2.         This notification shall take effect from the 6th day of June, 2005.

 

Explanation.–              For the purpose of any reference or interpretation under this notification, the description and classification of goods specified in Notification No.S.R.O.621(I)/2005, dated the 17th June, 2005, shall be applicable.

 

[C.No.3(1)ST-L&P/2004]

 

 

 

(SHAHID AHMAD)

Additional Secretary