Sales Tax General Order No. 14 of 2022, Islamabad, 16th April, 2022

SROS: Sales Tax General Order No. 14 of 2022, Islamabad, 16th April, 2022 Quota for Import of Raw Materials for Industrial Units Located in Erstwhile FATA/PATA Government of Pakistan Revenue Division Federal Board of Revenue ***** C.No. 5/94-STB/2018 Islamabad, 16th April, 2022 Sales Tax General Order No. 14 of 2022 Subject: Quota for Import of Raw Materials for Industrial Units Located in Erstwhile FATA/PATA Import of plant and machinery and inputs by industrial undertakings located in erstwhile FATA/ PATA are exempt under S. No. 151 of Table-1 of Sixth Schedule to the Sales Tax Act, 1990 till 30th day of June, 2023. To prevent misuse of said exemption, a number of significant amendments have been introduced in the Sales Tax Act, 1990 including section 40D and S. No. 74 of Table-1 of the Eighth Schedule to the Sales Tax Act, 1990. Different administrative measures are also being taken by FBR including escort of containers from Azakhail Dryport to the location of the concerned unit. 2. In order to ensure further transparency and prevent leakage of revenue, it has been decided that industrial units located in erstwhile FATA/PATA shall be…