S.R.O. 542(I)/2008, Islamabad, the 11th June, 2008

SROS: S.R.O. 542(I)/2008, Islamabad, the 11th June, 2008 THE FEDERAL GOVERNMENT IS PLEASED TO EXEMPT SALES TAX ON THE IMPORT OR, AS THE CASE MAY BE, ON THE SUPPLY OF CELLULAR TELEPHONE SETS(HAND-HELD SETS) TO THE EXTENT THAT THE EFFECT OF SALES TAX SHALL B S.R.O. 542(I)/2008, Islamabad, the 11th June, 2008:- In exercise of the powers conferred by sub-section(6) of section 3, clause (b) of sub-section (1) of section 8, clause (a) of sub-section (2) of section 13 and section 71 of the Sales Tax Act, 1990, the Federal Government is pleased to exempt sales tax on the import or, as the case may be, on the supply of cellular telephone sets(hand-held sets) to the extent that the effect of sales tax shall be five hundred rupees per such set, hereinafter called the said amount, subject to the following conditions, namely:- (i) no sales tax shall be collected on such cellular telephone sets at the time of import or, as the case may be, at the time of supply, but the said amount will be charged, collected and paid by the cellular company operator at the time the sets are presented to the cellular company operator for activation or energization; (ii) the cellular company operator shall, if not already registered, obtain registration under the Sales Tax Act, 1990; (iii) no cellular telephone set shall be activated or energized by the cellular company operator without charging and collecting the said amount; (iv) the said amount shall also be charged, collected and paid on every new activation or energization done by the cellular company operator; (v) the liability to charge, collect and pay the said amount shall be on the cellular company operator who shall deposit same through a monthly tax…