Federal Board of Revenue issued SRO ref: 904(I)/2019 (Custom / Sales Tax) dated August 2, 2019




Through this notification FBR has made amendments in Notification No. S.R.O. 678(I)/2004 dated August 07, 2004 under Sales Tax Act, 1990 and Custom Act, 1969. The amendments are made under the exercise of powers conferred by section 19 of Custom Act, 1969 (IV of 1969) read with clause (a) of sub-section (2) of section 3 of the Sales Tax Act, 1990.


The Revenue Division presents the addition of expression in the above mentioned notification through which federal government provided exemption on certain imported plants, machinery, vehicles and other equipment’s imported by petroleum sector companies, corporations and organizations including their contractors and sub-contractors and service companies. Now, the revenue division fixed the effective date for exemption which starts from August 18, 2018 in the subject mentioned notification specifically after the word “vessels” in continuance of heading “CONDITIONS WITH REFERENCE TO CLAUSES (1), (2) and (2a) and in condition (vii).

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