Sales tax-SRO'S 2015-16

SRO 483(1)/2015
Amendment in SRO 383(1)/2015

Sales tax rate on Petroleum products will be.

Product

Rate prior to 1st July 2015

Rates w.e.f 1st July 2015

Motor Spirit

19%

17%

HOBC

17%

17%

Kerosene Oil

17%

17%

HSD

28%

29%

LDO

16%

17%

SRO 484(1)/2015
Amendment in Sales Tax Special Procedure 2007.
Amendment in Sales Tax Special Procedure 2007.
SRO 485(1)/2015
Amendment in Sales Tax Special Procedure (Withholding) Rules, 2007

Amendment in Sales Tax Special Procedure (withholding) Rules, 2007

SRO 486(1)/2015 Amendment in SRO 1125 dated 31st December, 2011 Amendment in SRO 1125 dated 31st December 2011
SRO 487(1)/2015 Supersession of SRO 88(1)/2002, dated 11th Feb, 2002
  • Petroleum exploration and production companies.
  • Last date for the payment of Sales Tax 18th day of the month
  • Last date for the filing of monthly return, 21st day of the month.
  • applicable from 1st July 2015
SRO 488(1)/2015 Rescind SRO's Detail of SRO’s rescinding with effect from 1st July 2015.
SRO 489(1)/2015 Amendment in SRO 550(1)/2006, dated 5th June, 2006

excise duty shall be levied and collected as if it were a tax payabl e under section 3 of the Sales Tax Act, 1990.

Following services and expression omitted

  • Facilities for travel (Heading number 98.03)
  • Carriage of goods by air (Heading number 9804.1000)

Expression : An airline shall file return for carriage of goods by air by the day specified in sub-rule(9) of rule 41A of the Federal Excise Rules, 2005.

SRO 490(1)/2015 Federal Excise - SRO's Rescind Detail of SRO’s rescinding with effect from 1st July 2015.
SRO 491(1)/2015 Supersession of SRO 532(1)/2008, dated 11th June 2008. The minimum value of taxable supply of locally produced coal (PCT heading 27.01) at Rs. 2,500 per metric ton.
SRO 492(2)/2015

Amendment in SRO 529(1)/2008, dated 27th June, 2007.

Sub-section (1) of Section 8B - S.No 7 in the Table

Person making zero-rated supplies and the supplies charged to reduced rate under Notification No. S.R.O.1125 (I)/2011, dated 31st December, 2011 provided value of such supplies exceeds 50% of value of all taxable supplies in a tax period.
SRO 493(1)/2015 Rescind SRO 863(1)/2008, dated 20th August, 2008. Special Return for production and supplies under section 27(a) of the Sales Tax Act, 1990 withdrawn.
SRO 494(1)/2015 Amendment in Sales Tax Rules, 2006 Amendment in Sales Tax Rules , 2006