SALES TAX GENERAL ORDER NO. 100 OF 2019, Islamabad the 29th June, 2019

Allowing zero-rating facility of Sales Tax on Electricity, Gas, Coal, Furnace Oil and Diesel Oil to registered persons w.e.f. 1st July, 2019 GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE INLAND REVENUE **** C.No. 1(1) ST-LP E/ZR/2017-85904-R Islamabad the 29th June, 2019 SALES TAX GENERAL ORDER NO. 100 OF 2019 In exercise of the powers conferred under clause (d) of section 4 of the Sales Tax Act, 1990, the Federal Board of Revenue is pleased to rescind all Sales Tax General Orders allowing zero-rating facility of Sales Tax on Electricity, Gas, Coal, Furnace Oil and Diesel Oil to registered persons w.e.f. 1st July, 2019. Sd/- (Qadeerullah) Secretary IR-ST FE (Law, Procedure Exemptions) Copy to: 1. All Chief Commissioner IR, with the request to coordinate with utility provider authorities regarding implementation of aforesaid amendments in the General Order for withdrawal of the zero rating facility from the respective registered persons and to submit report by 01.08.2019 regarding the implementation. 2. M/s SSGCL/SNGPL/PESCO/IESCO/LESCO/GEPCO/FESCO/MEPCO/HESCO / QESCO/SESCO, K-Electric and M/s LASBELLA INDUSTRIAL ESTATES DEVELOPMENT AUTHORITY (LIEDA), M/s Nadeem Power Generation (Pvt.) Limited, M/s…