SROs
Sales Tax
Sales Tax Act, 1990 Book Version (Act No. III of 1951 as Amended by Act VII of 1990)
Sales Tax Act, 1990 book version
Direct Tax Notification Email No. 243/2019 Amendment of the Customs Act, 1969 (Act IV of 1969)
Direct Tax Notification Email No 243-2019
S.R.O. 1190(I)/2019
SRO 1190 OF 2019
Exemption from extension of Federal Taxes to erstwhile FATA/PATA. This notification rescind SROs Nos. S.R.O. 888(I)/2018, No. S.R.O. 889(I)/2018 and No. S.R.O. 890(I)/2018, all dated the 23rd July, 2018.
SRO 1212(I)2018 dated 5th October, 2018
Exemption from Sales Tax for erstwhile FATA/PATA. This notification has been rescind vide SRO 1212(I)/2018 dated 5th October, 2018.
SRO 888(I)2018 dated 23rd July, 2018
Exemption from Sales Tax for erstwhile FATA/PATA.This notification has been rescind vide SRO 1212(I)/2018 dated 5th October, 2018.
SRO 889(I)2018 dated 23rd July, 2018
Exemption from Sales Tax for erstwhile FATA/PATA.This notification has been rescind vide SRO 1212(I)/2018 dated 5th October, 2018.
SRO 890(I)2018 dated 23rd July, 2018
Rate of 0% sales tax on import of 200,000 PMT Potato for the period 5.5, 2014 to 31.07.2014.
SRO 776(I)2018 dated 21st June, 2018
Rescission of SRO 962(I)/2015 dt 30-09-2015.
SRO 778(I)2018 dated 21st June, 2018
Sales Tax rates for Petroleum Products (This Notification rescinds SRO 383(I)/2015, dated 30th April, 2015).
SRO 57(I)2016 dated 29th January, 2016
Enhancement of rate of Sales Tax on Furnance Oil.
SRO 962(I)2015 dated 30th September, 2015
Exemption of Customs Duty, Sales Tax and Withholding Tax in excess of specified amount on import of old and used automotive vehicles meant for transport of person.
SRO 577(I)2005 dated 6th June, 2015
Sales Tax reduced to 5% for LNG imported for servicing CNG Sector and Fertilizer produced by using imported LNG (Conditions apply).
SRO 398(I)2015 dated 8th May, 2015
Formation of the Directorate General of Reforms and Automation, Islamabad, Directorates of Reforms and Automations, Karachi, Lahore and Islamabad.
SRO 767(I)2014 dated 12th August, 2014
Formation, Functions, Jurisdiction and powers of the Directorate General of Intellectual Property Rights Enforcement.
SRO 768(I)2014 dated 12th August, 2014
Formation of the Directorate of Risk Management, Karachi.
SRO 769(I)2014 dated 12th August, 2014
Permission to import a total of 300,000 MT of potatoes at the rate of zero percent of ST.
SRO 718(I)2014 dated 7th August, 2014
Exemption of customs duty, sales tax and withholding tax on import of Hybrid Electric Vehicles (HEV) falling under PCT Code 87.03.
SRO 499(I)2013 dated 12th June, 2013
Zero percent ST on the supply and import of certain goods (This Notification superseds SRO 1058(I)/2011 dated 23rd November, 2011).
SRO 1125(I)2011 dated 31st December, 2011
Exemption of whole of Customs duty and Sales Tax on Temporary importation for subsequent exportation of goods(This Notification supersedes SRO 1065 (I)/2005, dated.20th october, 2005).
SRO 492(I)2009 dated 13th June, 2009
Exemption of Customs Duty and Sales Tax on import of capital equipment (plant, machinery, equipment and accessories) for Special Industrial and Economic Zones and projects in these Zones i.e..incentive package for Special Industrial and Economic Zones and establishing projects in these Zones; (This Notification supersedes SRO 316(I)2007 dated 12th April, 2007).
SRO 41(I)2009 dated 19th January, 2009
Exemption of Customs Duty and Sales Tax on import of Capital equipment (plant, Machinery, equipment and Accessories) for Pakistan China investment Zones and establishing projects in These Zones (i.e..incentive package for special industrial and economic Zones and projects in these Zones).
SRO 42(I)2009 dated 19th January, 2009
Exemption of Sales Tax on Import of raw materials for the manufacture of deterose and saline infusion giving sets :HS Code 9018.3920,subject to certain conditions.
SRO 539(I)2008 dated 11th June, 2008
Exemption of Sales Tax on supply and import of machinery and equipment, specified , imported by financial services providers authorized by State Bank of Pakistan under Asian Development Bank Program for Improving Access to Financial Services Program (IAFSP).
SRO 483(I)2008 dated 28th May, 2008
Export Oriented Units and Small and Medium Enterprises Rules, 2008.
SRO 327(I)2008 dated 29th March, 2008
Exemption of whole of Customs Duty, Sales Tax and Federal Excise on imported goods exported from an Export Oriented Unit.
SRO 326(I)2008 dated 26th March, 2008
Zero rated Sales Tax on raw materials sub-components, components, sub-assemblies and assemblies imported or purchased locally to manufacture certain goods subject to certain conditions.
SRO 863(I)2007 dated 24th August, 2007
Levy of Sales Tax @20% and 17.5% on import and supply of certain goods.
SRO 644(I)2007 dated 27th June, 2007
Exclusion of certain registered person from the purview of Section 8B (1) of the Sales Tax Act, 1990.
SRO 647(I)2007 dated 27th June, 2007
The Sales Tax Special Procedures Rules, 2007 dated 9th June 2007(This SRO repeals SRO 560(I)/2006 dated 5th June, 2006).
SRO 480(I)2007 dated 9th June, 2007
Appointment of Chartered Accountants firms of chartered Accountants and firms of cost and management accountants for special audit of the records of registered persons.
SRO 1260(I)2006 dated 16th December, 2006
Unified Reward Rules for FBR Employees and Informers, 2006.
SRO 1213(I)2006 dated 1st December, 2006
Sales Tax Rules, 2006.
SRO 555(I)2006 dated 5th June, 2006
Exemption of Sales Tax on certain goods, subject to certain conditions.
SRO 172 (I)2006 dated 24th February, 2006
Exemption of Customs Duty and Sales Tax on import of machinery, equipment, materials, specialized vehicles or vessels, accessories, spares, chemical and consumables by Exploration and Production (E and P) Companies.(This Notification supersedes SRO 448(I)/2004, dated 12th June,2004).
SRO 678(I)2004 dated 7th August, 2004
Exemption from Sales Tax on Imports.
SRO 628(I)2000 dated 6th September, 2000
Income Tax
INCOME TAX Banking Companies Reporting Requirement Rules 2010 SRO 686(I)/2020
INCOME TAX ORDINANCE, 2001 AMENDED UPTO 30.06.2019 TABLE OF CONTENTS
Income Tax Ordinance, 2001 amended upto 30-06-2019
Assets Declaration (Procedure and Conditions) Rules, 2019.
SRO 578(I)2019 dated 25th May, 2019
Notification of Benami Transactions (Prohibition) Rules, 2019.
SRO 326(I)2019 dated 11th March, 2019
Amendments in Second Schedule of Income Tax Ordinance, 2001.
SRO 969(I)2016 dated 13th October, 2016
Amendments in Second Schedule of Income Tax Ordinance, 2001.
SRO 933(I)2016 dated 3rd October, 2016
Amendments in Second Schedule of Income Tax Ordinance, 2001.
SRO 924(I)2016 dated 30th September, 2016
Amendments in Second Schedule of Income Tax Ordinance, 2001.
SRO 899(I)2016 dated 26th September, 2016
Extension in the applicability rate of withholding tax under section 236P of the Income Tax Ordinance, 2001.
SRO 964(I)2015 dated 30th September, 2015
Filing of Income Tax returns electronically.
SRO 791(I)2015 dated 10th August, 2015
sub-rule (2E) of rule 73 shall not apply for tax year 2014.
SRO __(I)2015 dated 24th July, 2015
Exemption of customs duty, sales tax and withholding tax on import of Hybrid Electric Vehicles (HEV) falling under PCT Code 87.03.
SRO 499(I)2013 dated 12th June, 2013
Amendments in Second Schedule, Part II and IV of the Income Tax Ordinance, 2001 [Omission of clauses (9), (9A) and (13G) of Part II and deletion of Sections 113 & 148 in clause (57) of IT Ordinance, 2001].
SRO 140(I)2013 dated 26th February, 2013
Amendments in Second Schedule, Part II and IV of the Income Tax Ordinance, 2001 [Insertion of clause (14) in Part II and (43D) in Part IV].
SRO 126(I)2013 dated 13th February, 2013
Amendments in Second Schedule, Part I of the Income Tax Ordinance, 2001 [Clause (140) is added].
SRO 1353(I)2012 dated 31st October, 2012
Amendments in Second Schedule, Part I of the Income Tax Ordinance, 2001 [In clause (66), sub-clause (xxix] is added].
SRO 1225(I)2012 dated 1st October, 2012
Addition of Clause (70) in Part IV in the Second Schedule to the Income Tax Ordinance, 2002.
SRO 129(I)2009 dated 7th February, 2009
Amendment in clause (56) of Part IV of the Second Schedule to the Income Tax Ordinance, 2001.
SRO 860(I)2008 dated 19th August, 2008
Amendments in Parts II and IV of the Second Schedule to the Income Tax Ordinance, 2001 including the substitution of Clause (56).
SRO 567(I)2008 dated 11th June, 2008
Export Oriented Units and Small and Medium Enterprises Rules, 2008.
SRO 327(I)2008 dated 29th March, 2008
Unified Reward Rules for FBR Employees and Informers, 2006.
SRO 1213(I)2006 dated 1st December, 2006
Exemption of Customs Duty and other taxes on import of vehicles by privileged persons, organizations, offices agencies and the dignitaries of UAE and Qatar (This Notification supersedes SRO 447(I)2004 dated 12th June, 2004).
SRO 576(I)2006 dated 5th June, 2006
Withholding tax @1% to be collected under Section 148 of the Income Tax Ordinance, 2001 on certain goods of leather; textile; carpets; sports; and surgical.
SRO 638(I)2005 dated 27th June, 2005
Exemption of Customs Duty, Sales Tax and Withholding Tax in excess of specified amount on import of old and used automotive vehicles meant for transport of person.
SRO 577(I)2005 dated 6th June, 2005
MOC
Corrigendum of SRO 582(I)/2016.
SRO 582(I)2016 dated 12th April, 2017
Corrigendum of SRO 1156(1)/2016.
SRO 1156(I)2016 dated 2nd February, 2017
Amendment in the Export Policy Order, 2016.
SRO 1155(I)2016 dated 13th December, 2016
Ban on Import of Sheesha (Tobacco and Non-Tobacco) and related substances.
SRO 970(I)2016 dated 13th October, 2016
Amendments in the Import Policy Order 2016.
SRO 912(I)2016 dated 28th September, 2016
Amendments in the Import Policy Order 2016.
SRO 848(I)2016 dated 29th August, 2016
Drawback of Local Taxes and Levies (Non-Textile) Order 2016.
SRO 582(I)2016 dated 1st July, 2016
Drawback of Local Taxes and Levies Order, 2015.
SRO 473(I)2015 dated 29th May, 2015
Federal Excise
Exemption of Sales Tax on import of equipment imported by M/s CR-NORINCO (Chinese Contractor) to be furnished and installed in Lahore Orange Line Metro Train Project.
SRO 42(I)2017 dated 26th January, 2017
To charge/ levy Rs. 0.40 per kg on import of oil seeds.
SRO 508(I)2013 dated 12th June, 2013
Export Oriented Units and Small and Medium Enterprises Rules, 2008.
SRO 327(I)2008 dated 29th March, 2008
Exemption of whole of Customs Duty, Sales Tax and Federal Excise on imported goods exported from an Export Oriented Unit.
SRO 326(I)2008 dated 26th March, 2008
Unified Reward Rules for FBR Employees and Informers, 2006.
SRO 1213(I)2006 dated 1st December, 2006
Duty to be charged and Collected on Imported cigarettes (PCT heading 02.04) on the basis of retail price.
SRO 545(I)2006 dated 5th June, 2006
Fixed Amount of Federal Excise Duty on Import of Edible oils and Vegetable Ghee; Including Cooking oil.
SRO 24(I)2006 dated 7th January, 2006
Federal Excise Rules, 2005.
SRO 534(I)2005 dated 7th June, 2005
Exemption from Central Excise Duty on Import stage of crude Degummed Soya-Bean oil being Imported by Trading Corporation of Pakistan on behalf of the Finance Division, Government of Pakistan.
SRO 54(I)2005 dated 14th January, 2005
Sales Tax
Sales Tax Act, 1990 Book Version (Act No. III of 1951 as Amended by Act VII of 1990)
Sales Tax Act, 1990 book version
Direct Tax Notification Email No. 243/2019 Amendment of the Customs Act, 1969 (Act IV of 1969)
Direct Tax Notification Email No 243-2019
S.R.O. 1190(I)/2019
SRO 1190 OF 2019
Exemption from extension of Federal Taxes to erstwhile FATA/PATA. This notification rescind SROs Nos. S.R.O. 888(I)/2018, No. S.R.O. 889(I)/2018 and No. S.R.O. 890(I)/2018, all dated the 23rd July, 2018.
SRO 1212(I)2018 dated 5th October, 2018
Exemption from Sales Tax for erstwhile FATA/PATA. This notification has been rescind vide SRO 1212(I)/2018 dated 5th October, 2018.
SRO 888(I)2018 dated 23rd July, 2018
Exemption from Sales Tax for erstwhile FATA/PATA.This notification has been rescind vide SRO 1212(I)/2018 dated 5th October, 2018.
SRO 889(I)2018 dated 23rd July, 2018
Exemption from Sales Tax for erstwhile FATA/PATA.This notification has been rescind vide SRO 1212(I)/2018 dated 5th October, 2018.
SRO 890(I)2018 dated 23rd July, 2018
Rate of 0% sales tax on import of 200,000 PMT Potato for the period 5.5, 2014 to 31.07.2014.
SRO 776(I)2018 dated 21st June, 2018
Rescission of SRO 962(I)/2015 dt 30-09-2015.
SRO 778(I)2018 dated 21st June, 2018
Sales Tax rates for Petroleum Products (This Notification rescinds SRO 383(I)/2015, dated 30th April, 2015).
SRO 57(I)2016 dated 29th January, 2016
Enhancement of rate of Sales Tax on Furnance Oil.
SRO 962(I)2015 dated 30th September, 2015
Exemption of Customs Duty, Sales Tax and Withholding Tax in excess of specified amount on import of old and used automotive vehicles meant for transport of person.
SRO 577(I)2005 dated 6th June, 2015
Sales Tax reduced to 5% for LNG imported for servicing CNG Sector and Fertilizer produced by using imported LNG (Conditions apply).
SRO 398(I)2015 dated 8th May, 2015
Formation of the Directorate General of Reforms and Automation, Islamabad, Directorates of Reforms and Automations, Karachi, Lahore and Islamabad.
SRO 767(I)2014 dated 12th August, 2014
Formation, Functions, Jurisdiction and powers of the Directorate General of Intellectual Property Rights Enforcement.
SRO 768(I)2014 dated 12th August, 2014
Formation of the Directorate of Risk Management, Karachi.
SRO 769(I)2014 dated 12th August, 2014
Permission to import a total of 300,000 MT of potatoes at the rate of zero percent of ST.
SRO 718(I)2014 dated 7th August, 2014
Exemption of customs duty, sales tax and withholding tax on import of Hybrid Electric Vehicles (HEV) falling under PCT Code 87.03.
SRO 499(I)2013 dated 12th June, 2013
Zero percent ST on the supply and import of certain goods (This Notification superseds SRO 1058(I)/2011 dated 23rd November, 2011).
SRO 1125(I)2011 dated 31st December, 2011
Exemption of whole of Customs duty and Sales Tax on Temporary importation for subsequent exportation of goods(This Notification supersedes SRO 1065 (I)/2005, dated.20th october, 2005).
SRO 492(I)2009 dated 13th June, 2009
Exemption of Customs Duty and Sales Tax on import of capital equipment (plant, machinery, equipment and accessories) for Special Industrial and Economic Zones and projects in these Zones i.e..incentive package for Special Industrial and Economic Zones and establishing projects in these Zones; (This Notification supersedes SRO 316(I)2007 dated 12th April, 2007).
SRO 41(I)2009 dated 19th January, 2009
Exemption of Customs Duty and Sales Tax on import of Capital equipment (plant, Machinery, equipment and Accessories) for Pakistan China investment Zones and establishing projects in These Zones (i.e..incentive package for special industrial and economic Zones and projects in these Zones).
SRO 42(I)2009 dated 19th January, 2009
Exemption of Sales Tax on Import of raw materials for the manufacture of deterose and saline infusion giving sets :HS Code 9018.3920,subject to certain conditions.
SRO 539(I)2008 dated 11th June, 2008
Exemption of Sales Tax on supply and import of machinery and equipment, specified , imported by financial services providers authorized by State Bank of Pakistan under Asian Development Bank Program for Improving Access to Financial Services Program (IAFSP).
SRO 483(I)2008 dated 28th May, 2008
Export Oriented Units and Small and Medium Enterprises Rules, 2008.
SRO 327(I)2008 dated 29th March, 2008
Exemption of whole of Customs Duty, Sales Tax and Federal Excise on imported goods exported from an Export Oriented Unit.
SRO 326(I)2008 dated 26th March, 2008
Zero rated Sales Tax on raw materials sub-components, components, sub-assemblies and assemblies imported or purchased locally to manufacture certain goods subject to certain conditions.
SRO 863(I)2007 dated 24th August, 2007
Levy of Sales Tax @20% and 17.5% on import and supply of certain goods.
SRO 644(I)2007 dated 27th June, 2007
Exclusion of certain registered person from the purview of Section 8B (1) of the Sales Tax Act, 1990.
SRO 647(I)2007 dated 27th June, 2007
The Sales Tax Special Procedures Rules, 2007 dated 9th June 2007(This SRO repeals SRO 560(I)/2006 dated 5th June, 2006).
SRO 480(I)2007 dated 9th June, 2007
Appointment of Chartered Accountants firms of chartered Accountants and firms of cost and management accountants for special audit of the records of registered persons.
SRO 1260(I)2006 dated 16th December, 2006
Unified Reward Rules for FBR Employees and Informers, 2006.
SRO 1213(I)2006 dated 1st December, 2006
Sales Tax Rules, 2006.
SRO 555(I)2006 dated 5th June, 2006
Exemption of Sales Tax on certain goods, subject to certain conditions.
SRO 172 (I)2006 dated 24th February, 2006
Exemption of Customs Duty and Sales Tax on import of machinery, equipment, materials, specialized vehicles or vessels, accessories, spares, chemical and consumables by Exploration and Production (E and P) Companies.(This Notification supersedes SRO 448(I)/2004, dated 12th June,2004).
SRO 678(I)2004 dated 7th August, 2004
Exemption from Sales Tax on Imports.
SRO 628(I)2000 dated 6th September, 2000
Income Tax
INCOME TAX Banking Companies Reporting Requirement Rules 2010 SRO 686(I)/2020
INCOME TAX ORDINANCE, 2001 AMENDED UPTO 30.06.2019 TABLE OF CONTENTS
Income Tax Ordinance, 2001 amended upto 30-06-2019
Assets Declaration (Procedure and Conditions) Rules, 2019.
SRO 578(I)2019 dated 25th May, 2019
Notification of Benami Transactions (Prohibition) Rules, 2019.
SRO 326(I)2019 dated 11th March, 2019
Amendments in Second Schedule of Income Tax Ordinance, 2001.
SRO 969(I)2016 dated 13th October, 2016
Amendments in Second Schedule of Income Tax Ordinance, 2001.
SRO 933(I)2016 dated 3rd October, 2016
Amendments in Second Schedule of Income Tax Ordinance, 2001.
SRO 924(I)2016 dated 30th September, 2016
Amendments in Second Schedule of Income Tax Ordinance, 2001.
SRO 899(I)2016 dated 26th September, 2016
Extension in the applicability rate of withholding tax under section 236P of the Income Tax Ordinance, 2001.
SRO 964(I)2015 dated 30th September, 2015
Filing of Income Tax returns electronically.
SRO 791(I)2015 dated 10th August, 2015
sub-rule (2E) of rule 73 shall not apply for tax year 2014.
SRO __(I)2015 dated 24th July, 2015
Exemption of customs duty, sales tax and withholding tax on import of Hybrid Electric Vehicles (HEV) falling under PCT Code 87.03.
SRO 499(I)2013 dated 12th June, 2013
Amendments in Second Schedule, Part II and IV of the Income Tax Ordinance, 2001 [Omission of clauses (9), (9A) and (13G) of Part II and deletion of Sections 113 & 148 in clause (57) of IT Ordinance, 2001].
SRO 140(I)2013 dated 26th February, 2013
Amendments in Second Schedule, Part II and IV of the Income Tax Ordinance, 2001 [Insertion of clause (14) in Part II and (43D) in Part IV].
SRO 126(I)2013 dated 13th February, 2013
Amendments in Second Schedule, Part I of the Income Tax Ordinance, 2001 [Clause (140) is added].
SRO 1353(I)2012 dated 31st October, 2012
Amendments in Second Schedule, Part I of the Income Tax Ordinance, 2001 [In clause (66), sub-clause (xxix] is added].
SRO 1225(I)2012 dated 1st October, 2012
Addition of Clause (70) in Part IV in the Second Schedule to the Income Tax Ordinance, 2002.
SRO 129(I)2009 dated 7th February, 2009
Amendment in clause (56) of Part IV of the Second Schedule to the Income Tax Ordinance, 2001.
SRO 860(I)2008 dated 19th August, 2008
Amendments in Parts II and IV of the Second Schedule to the Income Tax Ordinance, 2001 including the substitution of Clause (56).
SRO 567(I)2008 dated 11th June, 2008
Export Oriented Units and Small and Medium Enterprises Rules, 2008.
SRO 327(I)2008 dated 29th March, 2008
Unified Reward Rules for FBR Employees and Informers, 2006.
SRO 1213(I)2006 dated 1st December, 2006
Exemption of Customs Duty and other taxes on import of vehicles by privileged persons, organizations, offices agencies and the dignitaries of UAE and Qatar (This Notification supersedes SRO 447(I)2004 dated 12th June, 2004).
SRO 576(I)2006 dated 5th June, 2006
Withholding tax @1% to be collected under Section 148 of the Income Tax Ordinance, 2001 on certain goods of leather; textile; carpets; sports; and surgical.
SRO 638(I)2005 dated 27th June, 2005
Exemption of Customs Duty, Sales Tax and Withholding Tax in excess of specified amount on import of old and used automotive vehicles meant for transport of person.
SRO 577(I)2005 dated 6th June, 2005
MOC
Corrigendum of SRO 582(I)/2016.
SRO 582(I)2016 dated 12th April, 2017
Corrigendum of SRO 1156(1)/2016.
SRO 1156(I)2016 dated 2nd February, 2017
Amendment in the Export Policy Order, 2016.
SRO 1155(I)2016 dated 13th December, 2016
Ban on Import of Sheesha (Tobacco and Non-Tobacco) and related substances.
SRO 970(I)2016 dated 13th October, 2016
Amendments in the Import Policy Order 2016.
SRO 912(I)2016 dated 28th September, 2016
Amendments in the Import Policy Order 2016.
SRO 848(I)2016 dated 29th August, 2016
Drawback of Local Taxes and Levies (Non-Textile) Order 2016.
SRO 582(I)2016 dated 1st July, 2016
Drawback of Local Taxes and Levies Order, 2015.
SRO 473(I)2015 dated 29th May, 2015
Federal Excise
Exemption of Sales Tax on import of equipment imported by M/s CR-NORINCO (Chinese Contractor) to be furnished and installed in Lahore Orange Line Metro Train Project.
SRO 42(I)2017 dated 26th January, 2017
To charge/ levy Rs. 0.40 per kg on import of oil seeds.
SRO 508(I)2013 dated 12th June, 2013
Export Oriented Units and Small and Medium Enterprises Rules, 2008.
SRO 327(I)2008 dated 29th March, 2008
Exemption of whole of Customs Duty, Sales Tax and Federal Excise on imported goods exported from an Export Oriented Unit.
SRO 326(I)2008 dated 26th March, 2008
Unified Reward Rules for FBR Employees and Informers, 2006.
SRO 1213(I)2006 dated 1st December, 2006
Duty to be charged and Collected on Imported cigarettes (PCT heading 02.04) on the basis of retail price.
SRO 545(I)2006 dated 5th June, 2006
Fixed Amount of Federal Excise Duty on Import of Edible oils and Vegetable Ghee; Including Cooking oil.
SRO 24(I)2006 dated 7th January, 2006
Federal Excise Rules, 2005.
SRO 534(I)2005 dated 7th June, 2005
Exemption from Central Excise Duty on Import stage of crude Degummed Soya-Bean oil being Imported by Trading Corporation of Pakistan on behalf of the Finance Division, Government of Pakistan.
SRO 54(I)2005 dated 14th January, 2005