S.R.O. 297(I)/2023, Islamabad, the 8th March, 2023

SROS: S.R.O. 297(I)/2023, Islamabad, the 8th March, 2023 GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE AND REVENUE (REVENUE DIVISION) ***** NOTIFICATION (SALES TAX) Islamabad, the 8th March, 2023. S.R.O. 297(I)/2023.- In exercise of the powers conferred under clause (b) of sub-section (2) of section 3 of the Sales Tax Act, 1990, read with first proviso to clause (a) of said sub-section (2) , the Federal Government is pleased to direct that the sales tax shall be charged, levied and paid at the rate of twenty five percent of the value of the goods imported and their subsequent supply or the retail price, as the case may be, as mentioned in column (2) of Table-I and the sales tax shall be charged, levied and paid at the rate of twenty five percent of the value of the supply of goods as mentioned in column (2) of Table-II below. Table-I (Import and supply thereof) 1 Aerated water and juices 2201.1010, 2201.1020, 2201.9000, 2202.1010, 2202.1090, 2202.9100, 2202.9900. 2 Confectionary 1704.1000, 1704.9010, 1905.2000, 1905.3100, 1905.9000, 2106.9060. 3 Vehicles in CBU condition 8703.2113, 8703.2119, 8703.2193, 8703.2195, 8703.2199, 8703.2220, 8703.2240, 8703.2260, 8703.2290, 8703.2313, 8703.2319, 8703.2323, 8703.2329, 8703.2490, 8703.3112, 8703.3129, 8703,3139, 8703.3219, 8703.3223, 8703.3225, 8703.3229, 8703.3390, 8703.4019, 8703.4029, 8703.4032, 8703.4039, 8703.4049, 8703.4059, 8703.4069, 8703.5019, 8703.5029, 8703.5039, 8703.5049, 8703.5059, 8703.5069, 8703.6019, 8703.6029, 8703.6032, 8703.6039, 8703.6049, 8703.6059, 8703.6069, 8703.7019, 8703.7029, 8703.7039, 8703.7049, 8703.7059, 8703.7069, 8703.9000 4 Sanitary and bathroom wares 3922.1000, 3922.9000, 3924.9000,6910.1010, 6910.1020, 6910J030, 6910.1040, 6910.1050, 6910.1060,6910.1070, 6910.1080, 6910.1090, 6910.9000,6911.9000, 7324.1010, 7324.1020, 7324.2100,7234.2900, 7324.9000. 5 Carpets (excluding those from Afghanistan) 5701.1010, 5701.1020, 5701.1090, 5701.9000, 5702.1000, 5702.2000, 5702.3100, 5702.3290, 5702.3900, 5702.4110, 5702.4190, 5702.4290, 5702.9920, 5702.9990, 5703.1000, 5703.2990, 5703.3990, 5703.9000. 6 Chandeliers and lighting devices or equipment 9405.1110, 9405.1190, 9405.1910, 9405.1990,…