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<!-- saved from url=(0068)https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2002sro207st.htm -->
<html><head><meta http-equiv="Content-Type" content="text/html; charset=windows-1252">

<meta name="GENERATOR" content="Microsoft FrontPage 4.0">
<meta name="ProgId" content="FrontPage.Editor.Document">
<title>GOVERNMENT OF PAKISTAN</title>
</head>

<body>

<dl>
  <div align="center">
    <center>
    <dt><font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">GOVERNMENT
      OF PAKISTAN<o:p>
      </o:p>
      </span></font></dt>
    </center>
  </div>
  <div align="center">
    <center>
    <dt><font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">CENTRAL
      BOARD OF REVENUE<o:p>
      </o:p>
      </span></font></dt>
    </center>
  </div>
  <div align="center">
    <center>
    <dt><font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">*****<o:p>
      </o:p>
      </span></font></dt>
    </center>
  </div>
  <dt style="text-align: justify; text-indent: -72.0pt; margin-left: 72.0pt"><font size="2" face="Arial">&nbsp;&nbsp;<o:p>
    </o:p>
    </font></dt>
  <div align="left">
    <dt><font size="2" face="Arial">&nbsp;&nbsp;
      &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Islamabad, the 5<sup>th</sup> April, 2002</font></dt>
  </div>
  <div align="center">
    <center>
    <dt><font size="2" face="Arial">&nbsp;</font><b><u><font size="2" face="Arial">NOTIFICATION<o:p>
      </o:p>
      </font></u></b></dt>
    </center>
  </div>
  <div align="center">
    <center>
    <dt><b><font size="2" face="Arial">(Sales Tax)<o:p>
      </o:p>
      </font></b></dt>
    </center>
  </div>
  <div align="left">
    <dt><b style="mso-bidi-font-weight:
normal"><font size="2" face="Arial">&nbsp;</font></b></dt>
  </div>
  <dt style="text-align: justify; line-height: 200%"><font size="2" face="Arial"><span style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </span><b style="mso-bidi-font-weight:normal">S.R.O. No. 207(I)/2002</b><span style="mso-bidi-font-weight: bold">.�
    In exercise of the powers conferred by clause (a) of sub-section (2) of
    section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to
    exempt the whole of sales tax chargeable on the import and supply of ships
    of gross tonnage of less than 15 LDT and all floating crafts including tugs,
    dredgers, survey vessels and other specialized crafts purchased or bare-boat
    chartered by a Pakistan entity and flying the Pakistan flag except the ships
    or crafts which are acquired for demolition purposes or are designed or
    adapted for use for recreation or pleasure<span style="mso-spacerun: yes">&nbsp;
    </span>purposes.<o:p>
    </o:p>
    </span></font></dt>
  <dt style="text-align: justify; line-height: 200%"><font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">&nbsp;<o:p>
    </o:p>
    </span></font></dt>
  <dt style="text-align: justify; line-height: 200%"><font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">2.&nbsp;&nbsp;
    <span style="mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </span>This exemption shall be available up to the year 2020 subject to the
    condition that the said ships or crafts are used only for the purpose for
    which they were procured and in case such ships or crafts are used for
    demolition purposes within a period of five years of their acquisition,
    sales tax applicable to such ships purchased for demolition purposes shall
    be chargeable.<o:p>
    </o:p>
    </span></font></dt>
  <dt><font size="2" face="Arial">&nbsp;<o:p>
    </o:p>
    </font></dt>
</dl>




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