U.O.No.l/98-TT/2000, Dated 8th November, 2000.

The undersigned is directed to refer to Customs Wing's U.O. No.3(14)ICM/2000, dated 8th November, 2000 on the subject noted above and to state that under serial Nos.45 and 48 of Sixth Schedule to the Sales Tax Act, 1990, exemption of Sales Tax is available only on the import/supply of computer hardware and software. "45. Computer hardware including lap tops, notebooks, PCs, main frame and their peripheral units and parts thereof. 48. Computer software". 2. As regards the items mentioned in the newspaper…