Sales Tax SROs

Sale tax SROs are a type of Statutory Regulatory Order (SRO) that are used in Pakistan to provide exemptions, reductions or clarifications related to sales tax. These SROs can have a significant impact on businesses, as they affect the amount of sales tax that businesses must collect and remit to the government.

Some common types of sales tax SROs in Pakistan include:

  1. Exemption SROs: These SROs provide exemptions from sales tax for specific goods or services. For example, an SRO may be issued to provide an exemption from sales tax for certain types of agricultural equipment or medical supplies.
  2. Reduction SROs: These SROs reduce the rate of sales tax on specific goods or services. For example, an SRO may be issued to reduce the sales tax rate on certain types of food items.
  3. Clarification SROs: These SROs provide clarification on the application of sales tax to specific goods or services. For example, an SRO may be issued to clarify whether a particular type of software is subject to sales tax.
  4. Procedural SROs: These SROs introduce or amend the procedures for compliance with sales tax regulations. For example, an SRO may be issued to introduce a new procedure for filing sales tax returns.

It is important for businesses to stay up-to-date with the latest sales tax SROs in Pakistan, as they can have a significant impact on the amount of sales tax that businesses are required to collect and remit to the government. It is advisable to consult with a tax professional or use online tax preparation software to ensure that you are properly interpreting and complying with the latest sales tax laws and regulations.

Sales tax SROs (Statutory Regulatory Orders) are necessary in any business for a number of reasons. Here are some key reasons why:

  1. Clarity: SROs help to clarify the application of sales tax laws and regulations to specific goods or services. This is particularly important when there is ambiguity or confusion about the taxability of certain items.
  2. Flexibility: SROs provide flexibility to the government to adjust sales tax rates, exemptions, or procedural requirements quickly and easily in response to changes in economic conditions or other factors.
  3. Compliance: SROs help businesses to comply with sales tax laws and regulations by providing guidance on how to properly calculate, collect, and remit sales tax.
  4. Fairness: SROs can be used to provide exemptions or reductions in sales tax rates for certain goods or services that may be deemed essential or in the public interest. This can help to ensure that the tax burden is distributed fairly across different segments of society.
  5. Revenue generation: SROs can be used to generate revenue for the government through the imposition of sales tax on certain goods or services. This revenue can be used to fund public services and infrastructure development.

Overall, sales tax SROs play an important role in ensuring that businesses understand and comply with sales tax laws and regulations, while also providing flexibility and fairness in the tax system. It is important for businesses to stay up-to-date with the latest SROs to ensure that they are properly collecting and remitting sales tax to the government.

SRO NumberIssued DateDescriptionConcern SROsDownload
179(I)202302/14/2023Enhancement in Standard Rate of Sales Tax from 17% to 18%Sales TaxDownload
70(I)202301/25/2023Exemption from Sales Tax on the Import and Supply of the Donation Consignments and Relief Items as certified by NDMA or a PDMA for Relief Operations for Flood AffecteesSales TaxDownload
01(I)202301/03/2023Exemption of Whole of Sales Tax on Old Contingent Owned Equipment (COE)Sales TaxDownload
2061(I)202211/25/2022Establishment of Check Post for Enforcement of Provision of Section 40D of the Sales Tax Act, 1990Sales TaxDownload
2042(I)202211/15/2022AMENDMENT IN SALES TAX RULES, 2006Sales TaxDownload
1963(I)202210/25/2022The Federal Government is pleased to exempt whole of Sales Tax payable on goods supplied to JICASales TaxDownload
1640(I)202208/31/2022Exemption of Sales Tax on Import of Tomatoes and OnionsSales TaxDownload
1635(I)202208/30/2022EXEMPTION FROM SALES TAX ON IMPORT OF GOODS RECEIVED IN THE EVENT OF NATURAL DISASTER, GIFT OR DONATIONSales TaxDownload
1636/(I)202208/30/2022EXEMPTION FROM SALES TAX ON IMPORT AND SUPPLY OF GOODS AS CERTIFIED BY NDMA AND PDMA FOR FLOOD AFFECTEESSales TaxDownload
729(I)202206/02/2022Exemption of Sales Tax on Import of Oxygen Cylinder for Medical PurposeSales TaxDownload
587(I)202205/10/2022FIXATION OF VALUE FOR SUPPLY OF CNG FOR SALES TAX PURPOSESSales TaxDownload
563(I)202204/29/2022Amendment in Sales Tax Rules ,2006 (Refund to Agriculture Tractor Manufacturers)Sales TaxDownload
541(I)202204/22/2022Amendment in Rule 150 ZF of Chapter XIV-B in Sub-Chapter-1Sales TaxDownload
500(I)202204/09/2022Change in STR-7 FormSales TaxDownload
489(I)202204/05/2022FIXATION OF VALUE OF STEEL PRODUCTS FOR SALES TAX PURPOSESales TaxDownload
407(I)202203/08/2022Change in STR-7 FormSales TaxDownload
383(I)202203/07/2022Amendment in Sales Tax Rules, 2006Sales TaxDownload
321(I)202203/01/2022Change in rate of Sales Tax on petroleum productsSales TaxDownload
251(I)202202/16/2022Rescinding SROsSales TaxDownload
252(I)202202/16/2022Amendments in Sales Tax Rules, 2006Sales TaxDownload
183(I)202202/10/2022Change in Rate of Sales Tax on Petroleum ProductsSales TaxDownload
169(I)202201/31/2022Amendment in Sales Tax Rules, 2006Sales TaxDownload
88(I)202201/18/2022dt 18-1-22 regarding Change in rates of Sales Tax on Petroleum ProductsSales TaxDownload
51(I)202201/13/2022Amendment in Sales Tax Rules, 2006Sales TaxDownload
43(I)202201/10/2022Amendment in Sales Tax Rules, 2006Sales TaxDownload
39(I)202201/08/2022Supersession of SRO690(I)/2019 dated 29th June 2019Sales TaxDownload
01(I)/202201/03/2022Change in rates of Sales Tax on Petroleum ProductsSales TaxDownload
1604(I)/202112/16/2021Change in Rate of Sales Tax on Petroleum ProductsSales TaxDownload
1579(I)/202112/7/2021Change in rate of Sales Tax on Petroleum ProductsSales TaxDownload
1515(I)/202111/26/2021Inland Revenue Uniform Rules,2021Sales TaxDownload
1501(I)/202111/22/2021Exemption form whole of sales tax on import of edible fruits from Afghanistan except ApplesSales TaxDownload
1464(I)/202111/15/2021Amendment in Notification No. S.R.O 690(I)/2019 dated 29.06.2019Sales TaxDownload
1465(I)/202111/15/2021Amendment in Notification No. S.R.O 985(I)/2021 dated 04th August, 2021Sales TaxDownload
1450(I)/202111/11/2021CHANGE IN RATE OF SALES TAX ON PETROLEUM PRODUCTSSale TaxDownload
1327(I)/202110/7/2021CHANGE IN RATE OF SALES TAX ON PETROLEUM PRODUCTSSale TaxDownload
1279(I)/202109/30/2021Levy of service charges at a rate of Rupee one per invoice issued through integrated POSSale TaxDownload
1225(I)/202109/18/2021Change in rate of Sales Tax on petroleum productsSale TaxDownload
1222(I)/2021 & 1223(I)/202109/17/2021Enhancement of extra rate of tax and exclusion from purview of further tax to Steel and Edible Oil sectorsSale TaxDownload
1072(I)/202108/26/2021Change in rates of Sales Tax on Petroleum ProductsSale TaxDownload
1063(I)/202108/24/2021Integration of Tier-1 Retailers and Licensing therofSale TaxDownload
1064(I)/202108/24/2021Input tax credit and supply made by the registered person in AJK & GBSale TaxDownload
1027(I)/202108/16/2021Fixation of ex-mill value of white crystalline sugarSale TaxDownload
1005(I)/202108/9/2021Procedure for prize schemeSale TaxDownload
1006(I)/202108/9/2021POS System Integrated with FBRSale TaxDownload
1007(I)/202108/9/2021Exemption from Sales Tax on medical and testing equipment regarding COVID-19Sale TaxDownload
989(I)/202108/5/2021Suspension of applicability of S.No. 50 of Third Schedule to the Sales Tax Act, 1990 w.e.f. 01-07-2021 to 30-11-2021Sale TaxDownload
983(I)/202108/4/2021Rescission of SRO 587(I)/2017 dated 01.07.2017Sale TaxDownload
985(I)/2021
08/4/2021Fixation of value of steel in respect of locally produced goodsSale TaxDownload
984(I)/202108/4/2021Imposition of Withholding Tax on online market place under eleventh schedule to the Sales Tax Act, 1990Sale TaxDownload
952(I)/202107/28/2021Exemption of whole of Sales Tax on import of thirty million adult 3xply knit face masks as donation by M/s Hanes Brands, USA to Government of PunjabSale TaxDownload
937(I)/202107/26/2021Change in rate of Sales Tax on Petroleum ProductsSale TaxDownload
895(I)/202107/8/2021Rescinding S.R.O. 812(1)/2016, dated the 2nd September, 2016Sale TaxDownload
860(I)/202107/6/2021Change in Sales Tax rates on Petroleum ProductsSale TaxDownload
807(I)202106/26/2021Change in Sales Tax Rates on Petroleum ProductsSale TaxDownload
750(I)/202106/14/2021Change in rate of Sales Tax on Petroleum ProductsSale TaxDownload
725(I)/202106/8/2021Reduction in rate of Sales Tax on Takeaway from RestaurantsSale TaxDownload
726(I)/202106/8/2021Change in rates of Sales Tax on Petroleum ProductsSale TaxDownload
590(I)/202105/25/2021Exempt the import of Oxygen gas, Cylinder, Cryogenic Tanks for Oxygen Gas from the whole of Sales TaxSale TaxDownload
551(I)/202105/9/2021Change in Sales Tax Rates on Petroleum ProductsSale TaxDownload
465(I)/202004/7/2021Amendment in SRO 1301(I)/2018, dated 29-10-2018Sale TaxDownload
373(I)/202103/30/2021Constitution of Alternate Dispute Resolution Committees (ADRCs)Sale TaxDownload
234(I)/202102/22/2021Amendment in Sales Tax Rules, 2006Sale TaxDownload
215(I)/202102/19/2021Exemption of Sales Tax on Import of 500,000 MT on White SugarSale TaxDownload
136(I)/202102/3/2021Exemption to import of Fifty Two Fire Fighting vehiclesSale TaxDownload
96(I)/202101/26/2021Amendments in Sales Tax Rules, 2006Sale TaxDownload
97(I)/202101/26/2021Exempt the import of cryogenic tanks (for oxygen gas)Sale TaxDownload
98(I)/202101/26/2021Amendment in S.R.O 1190(I)/2019Sale TaxDownload
77(I)/202101/21/2021Amendment in S.R.O 495(I)/2016Sale TaxDownload
01(I)/202101/5/2021Amendment in Sales Tax Rules, 2006Sale TaxDownload
1339(I)/202012/21/2020CorrigendumSale TaxDownload
1338(I)/202012/16/2020Amendment in Sales Tax Rules, 2006Sale TaxDownload
1337(I)/202012/16/2020Exclusion of fertilizer manufacturers from the preview of section 73(4) of the Sales Tax Act, 1990Sale TaxDownload
1339(I)/202012/16/2020Chapter XIV-AB Cash Back to CustomersSale TaxDownload
1257(I)/202011/25/2020Exemption from Sales Tax on Medical and Testing Equipment regarding Covid-19Sale TaxDownload
1248(I)/202011/23/2020Sales Tax Special Procedure for adjustment of subsidy against sales tax on Locally Manufactured Tractors Rules, 2020Sale TaxDownload
1172(I)/202011/4/2020Amendment in Chapter V of the Sales Tax Rules, 2006Sale TaxDownload
1038(I)/202010/12/2020Exemption of Sales Tax on local supply of sugarSale TaxDownload
938(I)/202010/1/2020Sales Tax (Imposition of Restrictions) on Wastages of Inputs Rules, 2020Sale TaxDownload
931(I)/202009/30/2020Amendment in Sales Tax Rules, 2006Sale TaxDownload
929(I)/202009/29/2020Exemption of whole of Sales Tax on import of 83 X Micron Sprayers for Anti-Locust OperationSale TaxDownload
889(I)/202009/21/2020Video Analytics Rules for Electronic MonitoringSale TaxDownload
888(I)/202009/21/2020Amendment in Sales Tax Rules, 2006Sale TaxDownload
831(I)/202009/9/2020Amendment in Sales Tax Rules, 2006Sale TaxDownload
793(I)/202008/28/2020Amendment in Sales Tax Rules, 2006Sale TaxDownload
770(I)/202008/26/2020CORRIGENDUM — SALES TAXSale TaxDownload
776(I)/202008/25/2020Amendment in Sales Tax Rules, 2006Sale TaxDownload
777(I)/202008/25/2020Greenfield Industrial Undertaking Approval and Exemption RulesSale TaxDownload
770(I)/20208/24/2020Reduced rate of Sales Tax on import of sugarSale TaxDownload
751(I)/20208/20/2020Exemption of taxes from import of refined white sugar – Sales TaxSale TaxDownload
649(I)/202008/3/2020Exempt the import of Oxygen gas, Cylinders (for oxygen gas), Cryogenic tanks (for oxygen gas) from the whole of the Sales Tax for a period of three months starting from the 23rd of June, 2020Sale TaxDownload
555(I)/202006/19/2020Exemption from Sales Tax on Medical And Testing Equipment regarding Covid-19Sale TaxDownload
353(I)202005/6/2020 Amendments in Sales Tax Rules, 2006 ( Recovery Rules)Sale TaxDownload
352(I)202005/6/2020INPUT-OUTPUT Adjustment of P&E CompaniesSale TaxDownload
344(I)/202004/29/2020Amendment in SRO 1190 dated 29.04.2020Sale TaxDownload
326(I)/202004/27/2020Amendment in ICT Ordinance, 2001 dated 27.04.2020Sale TaxDownload
317(I)/20204/16/2020Removal of brand specification in respect of certain goods being imported for the prevention and treatment of COVID-19.Sale TaxDownload
295(I)/20204/8/2020Amendment in Sales Tax Rules, 2006 dated 8th April, 2020Sale TaxDownload
237(I)/20203/20/2020Exemption of Sales Tax on medical and testing equipment regarding out-break of COVID-19 dated 20.03.2020Sale TaxDownload
233(I)/20203/18/2020Amendment in S.R.O 812 (I)/2016 dated 2nd September, 2016Sale TaxDownload
223(I)/20203/16/2020Amendment in Sales Tax Rules, 2006Sale TaxDownload
36(I)/20201/21/2020Amendment in S.RO. 1190(I)/2019, dated the 2nd October, 2019Sale TaxDownload
1321(I)/201911/8/2019Exclusion of Third Schedule items from purview of value addition tax under Twelfth ScheduleSale TaxDownload
1290(I)/201910/30/2019Exclusions from Section 8B under S.R.O 1190 (I)/2019 dated 2.10.2019Sale TaxDownload
1203(I)/201910/10/2019Amendment in Sales Tax Rules, 2006Sale TaxDownload
1190(I)/201910/2/2019In Supersession of its Notification SRO 647(I)|2007, dated 27-6-2007Sale TaxDownload
1087(I)/201909/4/2019Liability to pay Sales Tax in case of supply of Ginned CottonSale TaxDownload
993(I)/201908/7/2019Rescinding S.R.O 697(I)/2019 dated 29.06.2019Sale TaxDownload
918(I)/201908/7/2019Amendment in the Sales Tax Rules, 2006Sale TaxDownload
723(I)/201907/6/2019Amendment in S.R.O 690(I)/2019 dated 29.06.2019Sale TaxDownload
700(I)/201906/30/2019Petroleum S.R.OSale TaxDownload
690(I)/201906/29/2019Value of supply to CNG consumersSale TaxDownload
691(I)/201906/29/2019Amendment in S.R.O 190(I)/2002 dated 02.04.2002Sale TaxDownload
692(I)/201906/29/2019Amendment in S.R.O 648(I)/2013 dated 09.07.2013Sale TaxDownload
693(I)/201906/29/2019Amendment in S.R.O 509(I)/2013 dated 12.06.2013Sale TaxDownload
694(I)/201906/29/2019Rescinding S.R.O 68(I)/2006Sale TaxDownload
697(I)/201906/29/2019Value of locally produced goodsSale TaxDownload
698(I)/201906/29/2019Amendment in Sales Tax Rules, 2006Sale TaxDownload
699(I)/201906/29/2019Rescinding S.R.O 697(I)/1996Sale TaxDownload
603(I)/201905/31/2019Change in Sales Tax rates on Petroleum products w.e.f 1st June 2019Sale TaxDownload
507(I)/201905/4/2019Change in sales tax rates on petroleum products wef 5th May 2019Sale TaxDownload
499(I)/201904/30/2019Change in sales tax rates on petroleum products wef 1st May to 5th May 2019Sale TaxDownload
488(I)/201904/25/2019Amendment in Sales Tax Rules, 2006Sale TaxDownload
328(I)/201903/11/2019Amendment in Sales Tax Special Procedure (Withholding) Rules, 2007Sale TaxDownload
250(I)/201902/26/2019Amendment in Sales Tax Rules, 2006Sale TaxDownload
253(I)/201902/26/2019Amendment in SRO 188(I)/2015 dated 05-03-2015Sale TaxDownload
213(I)/201902/11/2019Amendment in S.R.O 1302(I)/2018 dated 29-10-2018Sale TaxDownload
180(I)/201902/4/2019Amendments in Sales Tax Rules, 2006Sale TaxDownload
110(I)/201901/31/2019Amendment in S.R.O 1125(I)/2011, dated the 31st December, 2011Sale TaxDownload
32(I)/201901/9/2019Amendment in S.R.O 488(I)/2004, dated the 12th June, 2004Sale TaxDownload