The Federal Board of Revenue has issued Notifications ref: S.R.O. 1212 (I)/2018 and S.R.O. 1212 (I)/2018 both dated October 5, 2018.
The above mentioned SRO 1212 has rescinded SRO 888(1)/2018, 889(1)/2018 & 890(1)/2018 all dated July 23, 2018 has been rescinded and restored the exemptions available from application of provisions of Sales Tax Act, 1990 and notifications issued thereof uptill June 30, 2023 in same manner as were provided in deleted Article 247 of the Constitution. The said Article was deleted after Constitution (twenty-fifth amendment) Act, 2018 with effect from May 31, 2018 which make FATA & PATA a part of KPK & Baluchistan.
Likewise, similar treatment has been awarded to taxable income and withholding tax provisions vide SRO 1213 and Clauses inserted earlier which limited the exemptions, have been deleted.