SALES TAX GENERAL ORDER NO. 97 OF 2019, Islamabad the 22nd May, 2019

AMENDMENT IN STGO 38/2010 DATED 0I-I0-20I0 – ALLOWING FACILITY OF ZERO-RATING ON SUPPLY OF ELECTRICITY GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE INLAND REVENUE **** C.No. 5(18)ST-LP E/ZR/2018- Islamabad the 22nd May, 2019. SALES TAX GENERAL ORDER NO. 97 OF 2019 Subject: AMENDMENT IN STGO 38/2010 DATED 0I-I0-20I0 - ALLOWING FACILITY OF ZERO-RATING ON SUPPLY OF ELECTRICITY. In exercise of powers conferred by clause (d) of section 4 of the Sales Tax Act, 1990, read with SRO. 1125(I)/2011 dated 31.12.2011, the Federal Board of Revenue is pleased to make the following further amendment in its Sales Tax General Order No. 38 of 2010 dated 1st October, 2010, namely:- 2. In the aforesaid General Order, in the Table, after serial No. 10 in column (1) and the entries relating thereto in columns (2), (3), (5) and (6), the following serial numbers and the entries relating to shall be added, namely:- S. # Electricity purchased from DISCO/IPP Name of registered person Sales…