SRO. Ref: 233(1)/2020 dated 16th March 2020 has been issued to make amendments in Chapter XIV-B of Sales Tax Rules, 2006 relating to Electronic monitoring, tracking and tracing of Specified goods and licensing therefore. The amendments have been briefly discussed as follows:





  • Scope of the application of Chapter XIV-B has been widened to also include “Petroleum Products” as specified goods under this chapter along with following goods earlier notified.
  1. a) tobacco products
  2. b) beverages
  3. c) sugar
  4. d) fertilizer
  5. e) cement.



  • Clause (d) relating to definition of “licensing committee” has been substituted as follows:

“licensing committee” means a committee comprising at least three members of Inland Revenue Officers not below the rank of BPS-20 of FBR Headquarters, assisted by technical or IT expert and any other officer or authority designated by the Board.

  • The definition before substitution had specified Commissioner (Zone-1), LTU, Islamabad, Commissioner (Zone-1), LTU Karachi, Commissioner Mardan Zone, RTO, Peshawar, Director, Intelligence and Investigation-IR, Islamabad and Chief IR(operation-1), FBR Headquarters Islamabad and any other officer or authority designated by the Board as members of the licensing committee.
  • Similarly, Clause (e) relating to definition of “Project Director” has been amended to designate Chief (IR-Operations), FBR in place of Chief (IR-Operation-1), FBR as Project Director.



  • Sub-Rule (1) states that “On every package, including a tin, container or bottle, of the specified goods whether manufactured or imported shall be affixed or printed a tax stamp, banderole, sticker, label, barcode etc., hereinafter referred to as tax stamp, in the manner prescribed under this chapter.”
  • Vide this SRO, proviso in Sub-Rule (1) has been amended to clarify that for specified goods which are exempt or meant for export tax stamps whatever the case may be shall be clearly, legibly and indelibly marked as “Exempt Goods” of “For Export”, as the case may be.



  • Sub-Rule (5) states that the licensing committee shall send its recommendation to the Board within thirty days from the date of submission of the application. It shall give detailed reasons for recommending rejection of any application under these rules.
  • Vide this SRO, proviso in Sub-Rule (5) which states that “Provided that where complete documents or any other information needed for the requisite evaluation have not been provided within fifteen days of the requisition or within thirty days of the submission of application, whichever is later, the application shall be summarily rejected” has been omitted.



  • Following amendments have been made in Rule 150ZQH for clarity purposes
  • In sub-rule (1), for the word “get” the word “decide” and for the word “determined” the words “as per evaluating criteria” shall be substituted; and
  • In sub-rule (3), for the word “determined” the word “notified” shall be substituted.



Please feel free to contact in case any further clarification is required in this regard.