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ISLAMABAD: The Federal Board of Revenue (FBR) has notified that the reduced rate of one percent sales tax would be applicable on the import of white sugar from August 25 to November 15, 2020. The FBR has issued a Corrigendum to amend the SRO 770(I)/2020 here on Wednesday to replace the words "white crystalline sugar" with white sugar. According to the SRO 770(I)/2020, imported white sugar shall be chargeable to sales tax at the rate of one percent. The said exemption shall be applicable to white sugar imported during the period from August 25, 2020 to November 15, 2020 (both days inclusive), as per quantity, quality , mode and manner determined by the Ministry of Commerce and Textile and imported white sugar falling in PCT headings 1701.9910 and 1701.9920 shall also be exempt from payment of minimum value addition tax as specified in the Twelfth Schedule to the Sales Tax Act, 1990.

Through another Corrigendum issued by the FBR, in respect of import of white sugar falling under H.S codes 1701.9910 and 1701.9920 from August 25, 2020 to November 15, 2020 (both days inclusive), tax under section 148 shall be collected at the rate of 0.25% as per quantity, quality, mode and manner prescribed by Ministry of Commerce during the said period.

Copyright Business Recorder, 2020

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