Notification in respect of taxable supplies where 1% further tax shall not be charged

Federal Government has issued a notification vide SRO No. 648(I)/2013 dated 09.07.2013 wherein goods have been specified in respect of which further tax @1% shall not be charged. This notification has been made effective from 13.06.2013. Supply of following of goods shall not be liable to 1% further tax:

1- Electrical Energy to domestic and agricultural consumers,

2- Natural gas to domestice consumers,

3- Motor spirit, Diesel oil, Jet fuel, kerosene oil and fuel oil,

4- Goods sold by retailers to end consumers,

5- Supply of goods directly to the end consumers including food and beverage, fertilizers and vehicles, and

6- items falling in Third Schedule to the Sales Tax Act, 1990 (Items which are liable to payment of sales tax by manufacturer on its retail price)