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NOTIFICATIONS

SALES TAX ACT, 1990

[Gazette of Pakistan, Extraordinary, Part-II, 28th February, 2013]

S.R.O. 152 (I)/2013.—In exercise of the powers conferred by clause (a) of sub-section (2) of Section 13 of the Sales Tax Act, 1990, and Section 19 of the Customs Act, 1969 (IV of 1969), the Federal Government is pleased to direct the following further amendments shall be made in its Notification No. S.R.O. 811(I)/2009, dated the 19th September, 2009, namely:—

In the aforesaid Notification,—

(a)     in the preamble, the following expressions shall be omitted, namely:–

          (i)      "clause (a) of sub-section (2) of Section 13 of the Sales Tax Act, 1990 and";

          (ii)     "exempt from sales tax and"; and

          (iii)    "exempt";

(b)     for the acronym word "PACCS", wherever occurring, the acronym "WeBOC" shall be substituted;

(c)     in clause (v), the words "and sales tax" shall be omitted;

(d)     in clause (vii), the words "and sales tax" shall be omitted; and

(e)     in clause (viii),–

(i)      the words "and sales tax" shall be omitted; and

(ii)     the words, comma and figure "the Sales Tax Act, 1990 and" shall be omitted.

S.R.O. 154 (I)/2013.—In exercise of the powers conferred by clause (c) of Section 4 read with clause (b) of sub-section (2) and sub-section (6) of Section 3, clause (b) of sub-section (1) of Section 8 and Section 71 of the Sales Tax Act, 1990, the Federal Government is pleased to direct the following amendments shall be made in its Notification No. S.R.O. 1125(I)/2011, dated the 31st December, 2011, namely:–

In the aforesaid Notification,–

(a)     in the preamble, for the words "at zero-rate", the words "at the rate of two per cent" shall be substituted;

(b)     after the Table, for the Conditions, the following Conditions shall be substituted, namely:—

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