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<!-- saved from url=(0068)https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2002sro699st.htm --> <html><head><meta http-equiv="Content-Type" content="text/html; charset=windows-1252"><style>body {transition: opacity ease-in 0.2s; } body[unresolved] {opacity: 0; display: block; overflow: hidden; position: relative; } </style> <meta name="GENERATOR" content="Microsoft FrontPage 4.0"> <meta name="ProgId" content="FrontPage.Editor.Document"> <title>S.R.O. 699 (I)/2002</title> </head> <body data-new-gr-c-s-check-loaded="14.1242.0" data-gr-ext-installed=""> <dl> <div align="center"> <center> <dt><span style="mso-bidi-font-size: 10.0pt"><font face="Arial" size="2">GOVERNMENT OF PAKISTAN<o:p> </o:p> </font> </span></dt> </center> </div> <div align="center"> <center> <dt><span style="mso-bidi-font-size: 10.0pt"><font face="Arial" size="2">MINISTRY OF FINANCE , ECONOMIC AFFAIRS,<o:p> </o:p> </font> </span></dt> </center> </div> <div align="center"> <center> <dt><span style="mso-bidi-font-size: 10.0pt"><font face="Arial" size="2">STATISTICS AND REVENUE<o:p> </o:p> </font> </span></dt> </center> </div> <div align="center"> <center> <dt><span style="mso-bidi-font-size: 10.0pt"><font face="Arial" size="2">(REVENUE DIVISION)<o:p> </o:p> </font> </span></dt> </center> </div> <div align="center"> <center> <dt><span style="mso-bidi-font-size: 10.0pt"><font face="Arial" size="2">****<o:p> </o:p> </font> </span></dt> </center> </div> <div align="right"> <dt><span style="mso-bidi-font-size: 10.0pt"><font face="Arial" size="2">Islamabad, the 12<sup>th</sup> October, 2002.<o:p> </o:p> </font> </span></dt> </div> <div align="center"> <center> <dt><span style="mso-bidi-font-size: 10.0pt"><font face="Arial" size="2"><b><u>NOTIFICATION<o:p> </o:p> </u></b></font> </span></dt> </center> </div> <div align="center"> <center> <dt><span style="mso-bidi-font-size: 10.0pt"><font face="Arial" size="2"><b>(SALES TAX)</b></font></span></dt> </center> </div> </dl> <p class="MsoBodyText" style="text-align:justify;text-indent:.5in;line-height: 150%"><font face="Arial"><b><font size="2">S.R.O. 699 (I)/2002</font></b><font size="2">.- In exercise of the powers conferred by section 71 of the Sales Tax Act, 1990, read with section 34A thereof, the Federal Government is pleased to direct that the following further amendments shall be made in the <a href="https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/1997sro1283st.htm"> Ship-breaking Industry (Special Procedure) Rules, 1997,</a> namely:-</font></font></p> <p class="MsoNormal" style="text-align:justify;line-height:150%"><font size="2" face="Arial"><span style="mso-bidi-font-size: 10.0pt"><span style="mso-tab-count:1"> </span>In the aforesaid Rules,- <o:p> </o:p> </span></font></p> <p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent: -.5in;line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list 1.0in"><span style="mso-bidi-font-size: 10.0pt"><font face="Arial" size="2">(a)<span style="font-style: normal; font-variant: normal; font-weight: normal"> </span>in rule 6, for sub-rule (3), the following shall be substituted, namely�-<o:p> </o:p> </font> </span></p> <p class="MsoBodyTextIndent" style="text-indent:.5in"><font face="Arial" size="2"> �(3) Subject to the maximum aggregated wastage upto seven per cent, the following shall normally be percentage or proportion of scrap and other products obtained from the breaking of oil tankers, bulkers, cargo ships, drilling ships, war ships, passenger ships and cattle carriers, namely:-</font></p> <dl> <dt style="text-indent: .5in; line-height: 150%"><span style="mso-bidi-font-size: 10.0pt"><font face="Arial"><span style="mso-tab-count:1"><font size="2"> </font> </span><font size="2">(i)<span style="mso-tab-count:1"> </span>ship plate and profiles of �� thickness and above���..<span style="mso-tab-count: 1"> </span><span style="mso-tab-count:1"> </span> <span style="mso-tab-count: 1"> </span>40%<o:p> </o:p> </font></font> </span></dt> <dt style="text-indent: .5in; line-height: 150%"><span style="mso-bidi-font-size: 10.0pt"><font face="Arial"><span style="mso-tab-count:1"><font size="2"> </font> </span><font size="2">(ii)<span style="mso-tab-count:1"> </span>ship plate and profiles of 3/8� thickness and above but below ���<span style="mso-tab-count:1"> </span>20%<o:p> </o:p> </font></font> </span></dt> <dt style="line-height: 150%"><span style="mso-bidi-font-size: 10.0pt"><font face="Arial"><span style="mso-tab-count:1"><font size="2"> </font> </span><font size="2">(iii)<span style="mso-tab-count: 1"> </span>second quality re-rollable scrap of short lengths����<span style="mso-tab-count:1"> </span>15%<o:p> </o:p> </font></font> </span></dt> <dt style="text-indent: .5in; line-height: 150%"><span style="mso-bidi-font-size: 10.0pt"><font face="Arial"><span style="mso-tab-count:1"><font size="2"> </font> </span><font size="2">(iv)<span style="mso-tab-count:1"> </span>small irregular pieces and re-meltable scrap�����.<span style="mso-tab-count:1"> </span>15%<o:p> </o:p> </font></font> </span></dt> <dt style="line-height: 150%"><span style="mso-bidi-font-size: 10.0pt"><font face="Arial"><span style="mso-tab-count:1"><font size="2"> </font> </span><font size="2">(v)<span style="mso-tab-count:1"> </span>cast iron, pipes or cast steel ���.<span style="mso-tab-count:1"> </span><span style="mso-tab-count:2"> </span><span style="mso-tab-count: 1"> </span><span style="mso-spacerun: yes"> </span>7.5%<o:p> </o:p> </font></font> </span></dt> <dt style="text-indent: .5in; line-height: 150%"><span style="mso-bidi-font-size: 10.0pt"><font face="Arial"><span style="mso-tab-count:1"><font size="2"> </font> </span><font size="2">(vi)<span style="mso-tab-count:1"> </span>non-ferrous metals���.<span style="mso-tab-count:1"> </span><span style="mso-tab-count: 2"> </span><span style="mso-tab-count:1"> </span><span style="mso-spacerun: yes"> </span><span style="mso-tab-count:1"> </span><span style="mso-spacerun: yes"> </span>0.5%<o:p> </o:p> </font></font> </span></dt> <dt style="text-indent: .5in; line-height: 150%"><span style="mso-bidi-font-size: 10.0pt"><font face="Arial"><span style="mso-tab-count:1"><font size="2"> </font> </span><font size="2">(vii)<span style="mso-tab-count: 1"> </span>stores or machinery �����.<span style="mso-tab-count:1"> </span><span style="mso-tab-count:2"> </span><span style="mso-tab-count: 1"> </span><span style="mso-spacerun: yes"> </span>2.0%; and<o:p> </o:p> </font></font> </span></dt> </dl> <p class="MsoNormal" style="margin-left:1.0in;text-indent:-.5in;line-height:150%; mso-list:l0 level1 lfo1;tab-stops:list 1.0in"><span style="mso-bidi-font-size: 10.0pt"><font face="Arial" size="2">(b)<span style="font-style: normal; font-variant: normal; font-weight: normal"> </span>in rule 8, for sub-rule (1), the following shall be substituted, namely:-<o:p> </o:p> </font> </span></p> <p class="MsoNormal" style="margin-left:1.0in;line-height:150%"><span style="mso-bidi-font-size: 10.0pt"><font face="Arial"><font size="2">�(1) The ship-breakers shall clear their sales tax liabilities in respect of ships weighing op to ten thousand LDT within four months and in case of ships weighing more than ten thousand LDT within eight months from the date of filing of bill of entry:</font></font></span><font face="Arial" size="2"> <o:p> </o:p> </font></p> <dl> <dt><font face="Arial"><span style="mso-tab-count:1"><font size="2"> </font> </span><font size="2">Provided that the sales tax liability shall have to be cleared by the ship-breaker either </font></font></dt> <dt> <font size="2" face="Arial"> on completion of clearance of goods of the vessel or within the maximum time period</font></dt> <dt> <font size="2" face="Arial"> allowed, whichever is earlier:</font> </dt> <dt> </dt> <dt> <font size="2" face="Arial"> Provided further that the sales tax liability on value addition on goods cleared during the </font> </dt> <dt> <font size="2" face="Arial"> month shall be paid alongwith the monthly return.�<o:p> </o:p> </font></dt> </dl> <div style="border:none;border-bottom:solid windowtext .75pt;padding:0in 0in 1.0pt 0in"> <dl> <dd> <p style="mso-border-bottom-alt: solid windowtext .75pt; mso-padding-alt: 0in 0in 1.0pt 0in; border-style: none; border-width: medium; padding: 0in" align="left"><span style="mso-bidi-font-size: 10.0pt"><font face="Arial" size="2"> <o:p> </o:p> </font> </span></p></dd> </dl> </div> <p class="MsoNormal"><font face="Arial"><span style="mso-bidi-font-size: 10.0pt"><font size="2">[F.No.3/13-STB/99-pt.]</font></span><font size="2"><span style="mso-bidi-font-size: 10.0pt"> <o:p> </o:p> </span></font></font></p> <p class="MsoNormal" align="right" style="text-align:right"><b><span style="mso-bidi-font-size: 10.0pt"><font face="Arial" size="2">(Dr. Manzoor Ahmad)<o:p> </o:p> </font> </span></b></p> <p class="MsoNormal" align="right" style="text-align:right"><span style="mso-bidi-font-size: 10.0pt"><font 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