SRO 450(I)/2013 Dated 27.05.2013
Federal Government has issued SRO 450(I)/2013 dated 27.05.2013 vide which SRO 490(I)/2004 dated 13.06.2004 has been amended. Under SRO 490(I)/2004, input tax in respect of certain items was disallowed. The scope of the SRO has been expanded by the amending SRO and the input tax of the following items has also been disallowed w.e.f. 27.05.2013:-
i) building materials including cement, bricks, paints, varnishes, distempers etc;
ii) office equipment and machines (excluding electronic fiscal cash registers), furniture, structure, fixture and furnishings excluding those directly used in taxable activity;
iii) electrical and gas appliances, pipes, fittings (excluding those directly used in taxable activity);
iv) wires, cables, ordinary electrical fittings and sanitary fittings (excluding those directly used in taxable activity); and
v) crockery, cutlery, utensils etc. (excluding those directly used in taxable activity).