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Tag: FBR

FBR, Pakistan’s national tax collecting agency, plays a crucial role in the country’s economy. Pakistan Revenue is committed to providing readers with the latest updates and developments regarding FBR activities.

  • No compromise on documentation of economy: FBR chairman

    No compromise on documentation of economy: FBR chairman

    ISLAMABAD: Shabbar Zaidi, Chairman, Federal Board of Revenue (FBR) on Friday said that the government will not compromise documentation of economy by surrendering condition of CNIC on purchases.

    He said that the condition of CNIC had been enforced on purchases above Rs50,000.

    Speaking at a seminar organized by Sustainable Development Policy Initiative (SDPI) on Wednesday, he said that priority of the government was to enhance the tax net and expend tax base to documenting the country’s economy. And taxation is the only way to forward for equitable distribution of wealth, as we cannot have stabilized and equitable society unless we have a fare taxation system, he added.

    The FBR chairman said that due to presumptive tax regime, we actually dissociated the taxation from the economy, where taxing the real income was out of question.

    The incumbent government and the International Monitory Fund (IMF) are on the same page, as there was no disagreement by the government on the measures proposed by the IMF, especially the taxation measure, he said.

    The chairman said that the government would not bow down against the pressure, protests and lame excuses of the businesses and industries.

    Over the decades the policies of the successive governments make Pakistan a trading state rather a sami-manufacturing state, where the country is importing everything from mineral water to foods items and never worked-out on import substitution.

    While raising the concerns over the open transit trade agreement with Afghanistan, he said the agreement was being exploited and abused by the smugglers which negatively impacted the local industry.

    Pakistan needed to review this agreement and should take stringent measures to control illicit trade on Pak-Afghan border, he said.

    There are around 100 thousand companies registered with the government of Pakistan, where only 60 thousands file their returns, which shows the level of tax compliance.

    He said the measures taken in the current federal budget would fundamentally change the course of history of Pakistan.

    The government was taking steps to redress the institutional corruption through automation of the taxation system, the Chairman FBR said.

    He said that it is his responsibility to improve the tax base under the leadership of Prime Minister Imran Khan.

    Hawala and Hundi have inflicted a huge loss on the country’s economy,” he said and added measures were being taken to include the middle class in the tax net.

  • Withholding Tax Card: Non-ATL to pay up to 30pc tax on profit from bank deposits, saving schemes

    Withholding Tax Card: Non-ATL to pay up to 30pc tax on profit from bank deposits, saving schemes

    ISLAMABAD: Federal Board of Revenue (FBR) has issued withholding tax card for tax year 2019/2020 effective from July 01, 2019 under which persons receiving profit from bank deposits or investment in national saving schemes shall pay up to 30 percent, if not on the Active Taxpayers List (ATL).

    (more…)
  • RTO-II starts return filing facilitation drive next week

    RTO-II starts return filing facilitation drive next week

    KARACHI: Regional Tax Office (RTO) –II Karachi to launch drive from next week in order to facilitate people to file their annual income tax returns.

    FBR teams will set up camp offices at large corporate and government offices besides visiting markets and shopping plazas to encourage salary and business individuals to file their returns, said Badaruddin Ahmed Qureshi, Chief Commissioner, Inland Revenue, RTO-II, Karachi at a press conference on Friday.

    The chief commissioner said that the purpose of the facilitation drive was to achieve 5 million income tax return filers during next few years. “The FBR has already received over 2.1 million income tax returns for tax year 2018,” the chief commissioner said.

    He further added that the last date for filing income tax returns for tax year 2018 had been extended up to August 02, 2019.

    He said that in order to achieve five million-milestone the FBR launched several measures to encourage / force persons having taxable income to file their returns.

    The chief commissioner said that in first phase the RTO Karachi would ask large corporate entities and provincial departments to assure return filing by their employees having taxable income.

    The tax office identified that employees of large organizations such as Pakistan International Airlines (PIA), National Bank of Pakistan (NBP), Pakistan Railways (PR) had taxable income but were not filing their income tax returns.

    He said that the RTO-II Karachi would set up camp offices at various organizations for the enforcement of return filing. The camp offices would be set up at PIA, NBP, SSGC, Police, KMC, Water Board, Sindh Building Control Authority etc.

    The chief commissioner said that the office had received details of doctors. He said that Pakistan Medical and Dental Council (PMDC) had 68,000 registered doctors out of which only 6,500 were filing annual income tax returns.

    The chief commissioner said that it would be difficult to conceal transactions in future as FBR with the help of other regulators had established electronic system for information sharing.

    The chief commissioner said that the FBR was facing enforcement problems due to human resource capacity but in order to ensure compliance a NGO was being engaged for the task of return filing.

    He said that the tax office had get volunteers from the NGO would file returns of those who did not want to pay fee of lawyers.

    A training session for those volunteers had been held recently at the tax office.

  • FBR redeploys 1,650 customs officials to curb smuggling

    FBR redeploys 1,650 customs officials to curb smuggling

    ISLAMABAD: The Customs Wing has re-deployed and transferred 1,650 official positions to meet the challenging revenue target and particularly to control smuggling.

    A statement said that in this context, a total of 180 posts in BS-16 have been re-designated while 1,568 posts in BS-16 have been redeployed across Pakistan. This shake up has not been kept limited to low grade positions but also 84 posts in BS-17 to BS-21 have also been re-deployed.

    The bulk of the re-deployed customs officers have been shifted to strengthen the Customs enforcement side.

    The transfer and posting orders have been issued. As a consequence of this re-deployment the Torkham corridor will become operational round the clock. The orders will enable the government to meet the demand from trade and industry to curb smuggling.

    Customs automation efforts have lately been enabling it to handle more trade efficiently and reduce its reliance on human interface. Under Prime Minister’s instructions the Chairman Syed Shabbar Zaidi has instructed Customs to improve ease of doing business by expediting initiatives like implementation of WeBOC-Glo, ITTMS and trade related Pakistan Single Window.

  • Withholding Tax Card: Tax rates on salary income

    Withholding Tax Card: Tax rates on salary income

    KARACHI: Federal Board of Revenue (FBR) has issued withholding tax card for tax year 2019/2020 effective from July 01, 2019 under which every employer paying salary to employees above threshold income shall deduct withholding tax.

    According to official documents made available to PkRevenue.com, the FBR said that every person responsible for paying salary to an employee shall deduct tax from the amount paid under Section 149 of Income Tax Ordinance, 2001.

    As per Finance Act, 2019, the provisions of newly inserted 10th schedule of the Income Tax Ordinance, 2001 shall not apply on tax deducted under section 149. Under the Tenth Schedule the withholding tax so collected shall be increased by 100 percent in case of persons not appearing on the Active Taxpayers List (ATL).

    As per Finance Act, 2019, the salary slabs as well as tax rates have been revised with effect from 01.07.2019. As such all withholding tax agents disbursing salary are required to implement the revised tax rates from the same date.

    Following are the salary slabs and rates on annual salary income:

    1. Where taxable income does not exceed Rs. 600,000: the tax rate shall be 0 percent

    2. Where taxable income exceeds Rs. 600,000 but does not exceed Rs. 1,200,000: the tax rate shall be 5% of the amount exceeding Rs. 600,000

    3. Where taxable income exceeds Rs. 1,200,000 but does not exceed Rs. 1,800,000: the tax rate shall be Rs. 30,000 plus 10% of the amount exceeding Rs. 1,200,000.

    4. Where taxable income exceeds Rs. 1,800,000 but does not exceed Rs. 2,500,000: the tax rate shall be Rs. 90,000 plus 15% of the amount exceeding Rs. 1,800,000

    5. Where taxable income exceeds Rs. 2,500,000 but does not exceed Rs. 3,500,000: the tax rate shall be Rs. 195,000 plus 17.5% of the amount exceeding Rs. 2,500,000

    6. Where taxable income exceeds Rs. 3,500,000 but does not exceed Rs. 5,000,000: the tax rate shall be Rs. 370,000 plus 20% of the amount exceeding Rs. 3,500,000

    7. Where taxable income exceeds Rs. 5,000,000 but does not exceed Rs. 8,000,000: the tax rate shall be Rs. 670,000 plus 22.5% of the amount exceeding Rs. 5,000,000

    8. Where taxable income exceeds Rs. 8,000,000 but does not exceed Rs. 12,000,000: the tax rate shall be Rs.1,345,000 plus 25% of the amount exceeding Rs. 8,000,000

    9. Where taxable income exceeds  Rs. 12,000,000 but does not exceed Rs.30,000,000: the tax rate shall be Rs. 2,345,000 plus 27.5% of the amount exceeding Rs. 12,000,000

    10. Where taxable income exceeds Rs. 30,000,000 but does not exceed Rs.50,000,000: the tax rate shall be Rs. 7,295,000 plus 30% of the amount exceeding Rs. 30,000,000

    11. Where taxable income exceeds Rs. 50,000,000 but does not exceed Rs.75,000,000: the tax rate shall be Rs. 13,295,000 plus 32.5% of the amount exceeding Rs. 50,000,000

    12. Where taxable income exceeds Rs.75,000,000: the tax rate shall be Rs. 21,420,000 plus 35% of the amount exceeding Rs 75,000,000″;

    The FBR said that every person responsible for making payment for directorship fee or fee for attending board meeting or such fee by whatever name called under Section 149(3) of Income Tax Ordinance, 2001 shall collect 20 percent of gross amount paid.

  • Withholding Tax Card: non-ATL persons to pay 30pc tax on dividend income

    Withholding Tax Card: non-ATL persons to pay 30pc tax on dividend income

    KARACHI: Federal Board of Revenue (FBR) has issued withholding tax card for tax year 2019/2020 effective from July 01, 2019 under which person not appearing on the Active Taxpayers List (ATL) shall pay up to 30 percent on dividend income.

    According to documents made available to PkRevenue.com, the FBR said that every person paying dividend shall collect withholding tax under Section 150 of the Income Tax Ordinance, 2001 at the time the dividend is actually paid.

    The following rates shall be applicable for tax year 2019/2020:

    (a) In the case of dividend paid by Independent Power Purchasers (IPPs) whereas such dividend is a pass through item under an Implementation Agreement or Power Purchase Agreement or Energy Purchase Agreement and is required to be reimbursed by Central Power Purchasing Agency (CPPA-G) or its predecessor or successor entity:

    The tax rate shall be 7.5 percent and in case persons not appearing in the ATL the applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 15 percent.

    (b) In cases other than mentioned at (a) above the tax rate shall be 15 percent and if persons not appearing in the Active Taxpayers’ List the rate of tax required to be deducted/collected, as the case may be, is to be increased by 100 percent of the above (as specified in the First Schedule to the Income Tax Ordinance, 2001 (updated as per Finance Act, 2019), i.e. 30 percent.

    The FBR further said that special purpose vehicle, company shall collect withholding tax under Section 150A of Income Tax Ordinance, 2001 from Sukuk holders on payment of gross amount of return on investment.

    On Payment of return on investment in Sukuks:

    a) In case the Sukuk- holder is a company, the tax rate shall be 15 percent and if persons not appearing in the Active Taxpayers’ List the applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 30 percent.

    b) In case the Sukuk – holder is an individual or an association of person, if the return on investment is more than one million, the tax rate shall be 12.5 percent and if persons not appearing in the Active Taxpayers’ List then the applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 25 percent.

    c) In case the Sukuk – holder is an individual and an association of person, if the return on investment is less than one million, the tax rate shall be 10 percent and if persons not appearing in the Active Taxpayers’ List then the applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 20 percent.

    Related Posts:

    Withholding Tax Card: Tax rates on imports of goods for ATL, non-ATL persons

  • Withholding Tax Card: Tax rates on imports of goods for ATL, non-ATL persons

    Withholding Tax Card: Tax rates on imports of goods for ATL, non-ATL persons

    KARACHI: Federal Board of Revenue (FBR) has issued withholding tax rates on imports of goods for persons appearing on Active Taxpayers List (ATL) and for persons not on ATL under Section 148 of Income Tax Ordinance, 2001 for tax year 2019/2020 effective from July 01, 2019.

    According to documents made available to PkRevenue.com the FBR said that the collector of customs shall collect the withholding tax rate at the prevailing rates from persons on the Active Taxpayers List (ATL) and double amount of tax from those persons, who are not on the ATL.

    The FBR said that 1 percent of the import value increased by Custom duty, sales tax and federal excise duty shall be collected. And in case persons not appearing in the Active Taxpayers’ List : The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 2 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    Tax to be collected from every importer of goods on the value of goods.

    1 (i) Industrial undertaking importing remeltable steel (PCT Heading 72.04) and directly reduced iron for its own use;

    (ii) Persons importing potassic of Economic Coordination Committee of the Cabinet’s decision No. ECC-155/12/2004 dated the 9th December, 2004

    (iii) Persons importing Urea;

    (iv) Manufactures covered under Notification No. S.R.O 1125(I)/2011 dated the 31st December, 2011 and importing items covered under S.R.O 1125(I)/2011 dated 31st December, 2011.

    (v) Persons importing Gold; and

    (vi) Persons importing Cotton

    (vii) Persons importing LNG.

    Minimum Tax [Section 148(7)]
    The tax required to be collected under this section shall be minimum tax on the income of importer arising from the imports subject to sub-section (1) of this section and this sub-section shall not apply [i.e Adjustable] in the case of Import of:

    a. Raw material, plant, equipment & parts by an industrial undertaking for its own use;

    b. [motor vehicle] in CBU condition by manufacturer of motor vehicle].

    c. Large import houses as defined / explained in 148(7)(d)

    d. A foreign produced film imported for the purposes of screening and viewing]

    The tax collected under this section at the time of import of ships by ship-breakers shall be minimum tax. [Section 148(8A)]

    Industrial undertaking importing Plastic raw material (PCT Heading 39.01 to 39.12) for its own use, the tax rate shall be

    1.75 percent of the import value as increased by Custom-duty, sales tax and federal excise duty

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 3.5 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    2. Persons importing pulses shall pay 2 percent of the import value as increased by Custom-duty, sales tax and federal excise duty.

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 4 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    3. Commercial importers covered under Notification No. S.R.O 1125(I)/2011 dated the 31st December, 2011 and importing items covered under S.R.O 1125(I)/2011 dated the 31st December, 2011, shall pay 3 percent of the import value as increased by custom-duty sales tax and federal excise duty.

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 6 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    Commercial Importer importing Plastic raw material (PCT Heading 39.01 to 39.12) for its own use shall pay 4.5 percent of the import value as increased by Custom-duty, sales tax and federal excise duty.

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 9 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    4. Persons importing coal shall pay 4 percent.

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 8 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    5. Persons importing finished pharmaceutical products that are not manufactured otherwise in Pakistan as certified by the Drug Regulatory of Pakistan, shall pay 4 percent.

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 8 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    6. Ship breakers on import of ship shall pay 4.5 percent.

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 9 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    7. Industrial undertakings not covered under S.No 1 to 6 shall pay 5.5 percent.

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 11 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    8. Companies not covered under S. Nos. 1 to 7 shall pay 5.5 percent.

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 11 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    9. Persons not covered Under S.Nos1 to 8 shall pay 6 percent.

    Persons not appearing in the Active Taxpayers’ List :

    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e. 12 percent of the import value increased by Custom –duty, sales tax and federal excise duty.

    On Import of Mobile Phones by any Person (individual, AOP, Company) :

    C&F Value of Mobile Phone (in USD ($) ) Tax (in Rs)
    1. Up to $30 the tax rate shall be Rs. 70

    2. Exceeding $30 & up to $100 the tax rate shall be Rs. 730

    3. Exceeding $100 & up to $200 the tax rate shall be Rs. 930

    4.Exceeding $200 & up to $350 the tax rate shall be Rs. 970

    5.Exceeding $350 & up to $500 the tax rate shall be Rs. 3,000

    6.Exceeding $500 the tax rate shall be Rs. 5,200.

    Persons not appearing in the Active Taxpayers’ List :
    The applicable tax rate is to be increased by 100 percent (Rule-1 of Tenth Schedule to the Ordinance), i.e.

    C&F Value of Mobile Phone (in USD ($) ) Tax (in Rs)

    1. Up to $30 the tax rate shall be Rs. 140

    2. Exceeding $30 & up to $100 the tax rate shall be Rs. 1,460

    3. Exceeding $100 & up to $200 the tax rate shall be Rs. 1,860

    4.Exceeding $200 & up to $350 the tax rate shall be Rs. 1,940

    5.Exceeding $350 & up to $500 the tax rate shall be Rs. 6,000

    6.Exceeding $500 the tax rate shall be Rs. 10,400.

  • FBR warns stern action against under-invoicing, mis-declaration

    FBR warns stern action against under-invoicing, mis-declaration

    ISLAMABAD: Federal Board of Revenue (FBR) has decided to launch drive against manufacturers and importers indulged in under invoicing and incurring huge revenue losses to national exchequer.

    FBR chairman Syed Shabbar Zaidi, in a statement, warned such manufacturers and importers to abstain from misdeclaration and under-invoicing.

    The statement said that the smuggling was the greatest menace but under-invocing and misdeclaration of imported goods were also depriving the country from actual revenue collection.

    The chairman warned manufacturers and importers that in case misreporting or under-invoicing was detected then stern action would be taken under relevant provisions of laws.

    The statement said that smuggled goods have badly dented the local manufacturing. The prime minister noticed the huge quantum of smuggling and directed the authorities to take all measures to stop the menace.

    In order to comply with the directives of the prime minister, Pakistan Customs enhanced the enforcement against illegal movements of goods.

  • No unnecessary transfers of senior officials: FBR

    No unnecessary transfers of senior officials: FBR

    ISLAMABAD: Federal Board of Revenue (FBR) on Thursday asked the senior officers to concentrate on their work as no unnecessary transfers and posting will be notified.

    An office order issued by the FBR stated that there had been a tradition in the revenue body for en-bloc transfers and postings each financial year, especially at senior level at the beginning of each financial year.

    “Henceforth, this tradition would not be made as a norm unless necessitated in the interest of revenue or reforms in the organization.”

    All the senior officers and their staff should concentrate on optimal collection of due taxes, facilitation of taxpayers, expansion of tax base and identifying economic activities and business units in their jurisdiction.

    “We all work as a team and shall continue to do so without affecting our ongoing efforts and efficiency,” it added.

    The FBR recently notified transfers and postings of over 3,000 employees of lower cadre. This large scale transfers and postings created panic like situation in the FBR field formation and the work of duty and tax collection was almost at halt.

    The senior officers were also waiting for notifications for their transfers. The revenue collection in the July 2019 witnessed sharp decline and unconfirmed sources said that the collection in the month was so far in the negative zone when compared with the same month of the last year.

    The government has set a target of Rs5,550 billion as collection by the FBR during current fiscal. It is also a fact that the FBR failed to meet the revenue figures of past year of Rs3,852 billion.

    In these challenge situations the transfer and postings created panic and FBR had decided to be careful in shuffling the senior officers of Inland Revenue Service and Pakistan Customs.

  • Inland Revenue directed to ensure no zero-rate supply of gas, electricity

    Inland Revenue directed to ensure no zero-rate supply of gas, electricity

    ISLAMABAD: Federal Board of Revenue (FBR) has directed offices of Inland Revenue to ensure implementation of normal tax rate on supply of gas and electricity to manufacturing facilities.

    In a communication with the offices of Inland Revenue, the FBR said: “Field formations are requested to ensure implementation accordingly and to ensure that no zero-rated supplies are made by utility companies within their jurisdiction.”

    The FBR said that SRO 1125(I)/2011 dated 31.12.2011, relating to zero-rating of five export-oriented sectors, has been rescinded since 1st July, 2019 vide rescinding SRO 694(I)/2019 dated 29.06.2019.

    From 1st July, 2019, the items listed in the said SRO shall be charged to sales tax at 17 percent at import and local supply.

    Only in case of integrated retail outlets, sales tax on finished textile and leather item shall be charged at 14 percent.

    All Sales Tax General Orders (STGOs) granting zero-rating on supply of electricity, gas, diesel, furnace oil and coal have been rescinded vide STGO 100/2019 dated 29.06.2019.

    In order to resolve the issue of increased sales tax refunds of exporters due to withdrawal of zero-rating on inputs, the scope of Expeditious Refund System is proposed to be extended with automated payment on generated RPOs.

    The changes to rules in this respect shall soon be notified, the FBR said.

    The Sales Tax Special Procedure Rules, 2007, issued vide SRO 480(I)/2007 dated 09.06.2007 have also been rescinded through SRO 694(I)/2019, dated 29.06.2019.

    All special procedures provided therein have been thus discontinued. The desirable provisions from these rules have either been transposed to the Sales Tax Act, 1990, or are being transposed to the Sales Tax Rules, 2006.

    Necessary amendments to the Sales Tax Rules, 2006, shall follow in few days, the FBR said.

    The Sales Tax Special Procedure (Withholding) Rules, 2007, issued vide SRO 660(I)/2007 have also been rescinded. The withholding requirements and rates, and the exclusions therefrom have been transposed to the new Eleventh schedule. Other procedural provisions have been re-enacted in Chapter XIV-D of the Sales Tax Rules, 2006, through SRO 698(I)/2019 dated 29.06.2019.

    SRO 693(1)72019 dated 29.06.2019 amends SRO 509(1)72013 pertaining to 5 percent extra tax on supplies of gas and electricity. The Government, semi-government and statutory regulatory bodies have been excluded from levy of said 5 percent extra tax.

    SRO 692(I)/2019 dated 29.06.2019 amends SRO 648(I)/2013 which prescribes exclusions from chargeability of further tax. Two new serial numbers 12 and 13 have been added which provide exclusion from further tax to supplies to the Government, semi government and statutory regulatory bodies and supplies of white crystalline sugar.

    The further tax under Section 3(1 A) of the Sales Tax Act, 1990, shall not be charged in the aforesaid two cases.

    SRO 190(I)/2002, issued in exercise of powers under clause (iii) of the first proviso to section 4 of the Sales Tax Act, 1990, provides that zero-rating shall not apply to exports of goods specified in SRO as made by air or via land route to Afghanistan and through Afghanistan to Central Asian Republics (CARs).

    The 2002-notification has now been amended vide SRO 691(I)/2019 dated 29.06.2019 to exclude PVC and PMC materials from purview of SRO 190(I)/2002, meaning thereby that zero-rating on export of these items shall be available on exports to Afghanistan or to CARs through Afghanistan.

    This notification has been rescinded vide SRO 694(I)/2019 dated 29.06.2019. However, this rescission is erroneous as the notification no. SRO 769(I)/2009 had already been superseded vide SRO 811(I)/2009 dated 19.09.2009, which after some amendments was finally rescinded vide SRO 611(I)/2015 dated 30.06.2015.

    Therefore, rescission of SRO 769(I)/2009 has no practical effect and this may be ignored.