S.R.O. 1190(I)/2019, Islamabad, the 2nd October, 2019

Supersession of Notification No. S.R.O. 647(I)/2007, dated the 27th June, 2007 GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE *** Islamabad, the 2nd October, 2019. NOTIFICATION (SALES TAX) S.R.O. 1190(I)/2019.- In exercise of the powers conferred by the second proviso to sub-section (1) and sub-section (4) of section 8B of the Sales Tax Act, 1990, and in supersession of its Notification No. S.R.O. 647(I)/2007, dated the 27th June, 2007, the Federal Board of Revenue is pleased to direct, that,- (a) The persons specified in column (2) of the Table-1 below shall be excluded from the purview of the said sub-section (1), namely Table-1 S. No. Sectors (i) (2) 1. Persons registered in electrical energy sector 2. Oil marketing companies and petroleum refineries 3. Fertilizers manufacturers 4. Persons making zero-rated supplies, including exports, provided that value of such supplies exceeds 50% of value of all taxable supplies in a tax period 5. Distributors 6. Gas distribution companies 7. Telecommunication services 8. Pakistan Steel, Bin Qasim, Karachi 9. Registered persons other than manufacturers, making supplies of items covered under the Third Schedule to the Sales Tax Act, 1990, on which sales tax has…