(SALES TAX) SRO 466(I)/2007

Text of (SALES TAX) SRO 466(I)/2007.

GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)

Islamabad, the 9th June, 2007

NOTIFICATION
(SALES TAX)
In exercise of the powers conferred by clause (b) of sub-section (2) of section 3 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that there shall be charged, levied and paid sales tax at the rate of twenty per cent of the value of the goods, imported or supplied, specified in column (2) of the table below and falling under heading numbers or sub-headings numbers of the First Schedule to the Customs Act, 1969 (IV of 1969), specified in column (3) of the said table.

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TABLE

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S. No                 Description of goods                             H.S. Code

(1)                            (2)                                           (3)

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1.   Areca (betel nuts)                                                0802.9010

2.   Fats of bovine animals                                            1502.0000

3.   Palm stearin                                                      1511.9010

4.   Flavouring powders for preparation of food                        2106.9030

5.   Kaolin                                                            2507.0000

6.   Asbestos                                                          2524.0000

7.   Xylole                                                            2707.3000

8.   Petroleum jelly                                                   2712.1000

9.   Other                                                             2712.9090

10.  Phosphoric acid                                                   2809.2010

11.  Disodium carbonate (soda ash)                                     2836.2000

12.  Barium carbonate                                                  2836.6000

13.  Vinyl chloride (chloroethylene)                                   2903.2100

14.  Methanol (methyl alcohol)                                         2905.1100

15.  Vinyl acetate                                                     2915.3200

16.  Pigments and preparations                                         3206.1100

17.  Palm acid oil                                                     3823.1920

18.  Gum base of a kind used for manufacture of chewing gum            3824.9010

19.  Polymers of ethylene, in primary forms.                           3901.0000

20.  Polymers of propylene or of other olefins, in primary for         3902.0000

21.  Polymers of styrene, in primary forms.                            3903.0000

22.  Polymers of vinyl chloride or of other halogenated olefin         3904.0000

     primary forms.

23.  Polymers of vinyl acetate or of other vinyl esters, in pr         3905.0000

     forms; other vinyl polymers in primary forms.

24.  Acrylic polymers in primary forms.                                3906.0000

25.  Polyacetals, other polyethers and epoxide resins, in prim         3907.0000

     forms; polycarbonates, alkyd resins, polyallyl esters and

     other polyesters, in primary forms.

26.  Polyamides in primary forms.                                      3908.0000

27.  Amino-resins, phenolic resins and polyurethanes, in prima         3909.0000

     forms.

28.  Silicones in primary forms.                                       3910.0000

29.  Petroleum resins, coumarone-indene resins, polyterpenes,          3911.0000

     polysulphides, polysulphones and other products specified

     in Note 3 to this Chapter, not elsewhere specified or

     included, in primary forms.

30.  Cellulose and its chemical derivatives, not elsewhere             3912.0000

     specified or included, in primary forms.

31.  Natural polymers (for example, alginic acid) and modified         3913.0000

     natural polymers (for example, hardened proteins, chemical

     derivatives of natural rubber), not elsewhere specified or

     included, in primary forms

32.  Ion-exchangers based on polymers of headings 39.01 to             3914.0000

     39.13, in primary forms.

33.  Waste, parings and scrap, of plastics.                            3915.0000

34.  Monofilament of which any cross-sectional dimension               3916.0000

     exceeds 1mm, rods, sticks and profile shapes, whether or

     not surface-worked but not otherwise worked, of plastics.

35.  Other plates, sheets, film, foil and strip, of plastics,          3920.0000

     cellular and not reinforced, laminated, supported

     or similarly combined with other materials.

36.  Other plates, sheets, film, foil and strip, of plastics.          3921.0000

37.  Recovered (waste and scrap) paper or paperboard.                  4707.0000

38.  Uncoated paper and paperboard, of a kind used for writing         4802.0000

     printing or other graphic purposes, and non perforated

     punch-cards and punch tape paper.

39.  Toilet or facial tissue stock, towel or napkin stock and          4803.0000

     paper of a kind used for household or sanitary purposes,

     cellulose wadding and webs of cellulose fibres.

40.  Uncoated kraft paper and paperboard, in rolls or sheets,          4804.0000

     other than that of heading 48.02 or 48.03.

41.  Other uncoated paper and paperboard, in rolls or sheets,          4805.0000

     further worked or processed.

42.  Vegetable parchment, greaseproof papers, tracing papers           4806.0000

     and glassine and other glazed transparent or translucent

     papers, in rolls or sheets.

43.  Composite paper and paperboard (made by sticking flat             4807.0000

     layers of paper or paperboard together with an adhesive),

     not surface- coated or impregnated, whether or

     not internallyreinforced, in rolls or sheets.

44.  Paper and paperboard, corrugated (with or without glued f         4808.0000

     surface sheets), creped, crinkled, embossed or perforated,

     in rolls or sheets, other than paper of the kind described in

     heading 48.03.

45.  Paper and paperboard, coated on one or both sides with            4810.0000

     kaolin (China clay) or other inorganic substances,

     in rolls orrectangular (including square)

     sheets, of any size.

46.  Paper, paperboard, cellulose wadding and webs of cellulose        4811.0000

     fibres, coated, impregnated, covered, surface- coloured,

     surface-decorated or printed, in rolls or rectangular

     (including square) sheets, of any size.

47.  Filter blocks, slabs and plates, of paper pulp.                   4812.0000

48.  Cigarette paper, whether or not cut to size or in the for         4813.0000

     booklets or tubes.

49.  Paper or paperboard labels of all kinds, whether or not           4821.0000

     printed.

50.  Other paper, paperboard, cellulose wadding and webs of            4823.0000

     cellulose fibres, cut to size or shape; other articles of paper

     pulp, paper, paperboard, cellulose wadding or webs of

     cellulose fibres.

51.  Float glass and surface ground or polished glass , in she         7005.2100

     whether or non having an absorbent , reflecting or not

     reflecting layer, but not otherwise worked.

52.  Pig iron and, spiegeleisen in pigs, blocks or other prima         7201.0000

     form.

53.  Ferro-alloys.                                                     7202.0000

54.  Ferrous products obtained by direct reduction of iron ore         7203.0000

     other spongy ferrous products, in lumps, pellets or similar

     forms.

55.  Ferrous waste and scrap; remelting scrap ingots of iron or        7204.0000

     steel.

56.  Granules and powders, of pig iron, spiegeleisen, iron or          7205.0000

     steel.

57.  Iron and non-alloy steel in ingots or other primary forms         7206.0000

     (excluding iron of heading 72.03).

58.  Semi-finished products of iron or non-alloy steel.                7207.0000

59.  Flat-rolled products of iron or non-alloy steel, of a             7208.0000

     width of 600 mm or more, hot-rolled,

     not clad, plated or coated.

60.  Flat-rolled products of iron or non-alloy steel, of a             7209.0000

     width of 600 mm or more, cold-rolled (cold-reduced),

     not clad, plated or coated.

61.  Flat-rolled products of iron or non-alloy steel, of width         7210.0000

     mm or more, clad, plated or coated.

62.  Flat-rolled products of iron or non-alloy steel, of a             7211.0000

     width of less than 600 mm, not clad, plated or coated.

63.  Flat-rolled products of iron or non-alloy steel, of a             7212.0000

     width of less than 600 mm, clad, plated or coated.

64.  Angles, shapes and sections of iron or non-alloy steel.           7216.0000

65.  Stainless steel in ingots or other primary forms; semi-           7218.0000

     finished products of stainless steel.

66.  Flat-rolled products of stainless steel, of a width of 60         7219.0000

     or more.

67.  Flat-rolled products of stainless steel, of a width of le         7220.0000

     600 mm.

68.  Bars and rods, hot-rolled, in irregularly wound coils, of         7221.0000

     stainless steel.

69.  Other alloy steel in ingots or other primary forms; semi-         7224.0000

     finished products of other alloy steel.

70.  Flat-rolled products of other alloy steel, of a width of          7225.0000

     or more.

71.  Flat-rolled products of other alloy steel, of a width of          7226.0000

     than 600 mm.

72.  Other bars and rods of other alloy steel; angles, shapes          7228.0000

     sections, of other alloy steel; hollow drill bars and rods,,,,,,,, of

     alloy or non-alloy steel.

73.  Sheet piling of iron or steel                                     7301.0000

74.  Copper foil of refined copper                                     7410.1100

75   Other                                                             7411.1090

76.  Aluminium, not alloyed                                            7601.1000

77.  Aluminium alloyed                                                 7601.2000

78.  Aluminium waste or scrap                                          7602.0000

79.  Aluminium foil (whether or not printed or packed with pap         7607.1100

     paperboard, plastics or similar backing materials) of a

     thickness excluding any backing ) not exceeding 0.2 mm.

80.  Aluminium foil (whether or not printed or packed with pap         7607.2000

     paperboard, plastics or similar backing materials)

     without backing

81.  Aluminium foil of aluminium alloys                                7607.1200

82.  Unwrought refined lead                                            7801.1000

83.  Unwrought zinc                                                    7901.1100

84.  Containing by weight less than 99.99^ of zinc                     7901.1200

85.  Zinc slugs for dry battery cell containers                        7907.0010

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[C No 4/1-STB/2007]
(Musarrat Jabeen)
Additional Secretary.
Copyright Business Recorder, 2007