Sales Tax General Order No.27 of 2014
FBR has issued Sales Tax General Order No.27 of 2014 to rectify the anomaly created due to creation of 2% extra tax vide SRO 896(I)/2013 dated 04.10.2013. It has been laid down in the Sales Tax General Order that 2% extra tax will not be applicable on supplies of auto parts and accessories, tyres and tubes and storage batteries by manufacturers of these goods, directly to OEMs/automobile manufacturers of their manufacturing activity. The OEMs/automobile manufacturers will submit the following information to the respective LTU/RTO for their record:-
S.No. | Description of goods. | Name & STRN of the supplier |
Quantity procured for manufacturing | Value inclusive of sales tax. | Quantity procured fornon-manufacturing. | Value inclusive of sales tax. |
(1) | (2) | (3) | (4) | (5) | (6) | (7) |
The clarification is effective from 04.10.2013 i.e the date of issuance of notification SRO 896(I)/2013 dated 04.10.2013.
The clarification is effective from 04.10.2013 i.e the date of issuance of notification SRO 896(I)/2013 dated 04.10.2013.