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SPECIFICATION OF GOODS ON WHICH INPUT TAX CANNOT BE CLAIMED
Notification No. S.R.O. 578(I)/98, dated 12th June, 1998.--
In exercise of the powers conferred by clause (b) of sub-section (1) of section 8 of Sales Tax Act, 1990, and in supersession of Ministry of Finance and Economic Affair's Notification No. S.R.O. 1307(I)/97, dated the 20th December, 1997, the Federal Government is pleased to specify that the following goods acquired otherwise than as stock in trade by a registered person to be the good in respect of which input tax shall not be claimed, namely:-
(1) Vehicles falling in chapter 87 of the First Schedule to the Customs Act, 1969 (IV of 1969).
(2) Building materials.
(3) Office equipment (excluding electronic [fiscal] cash registers), furniture, fixture and furnishings.
(4) Electrical and gas appliances.
(5) Telecommunication equipment.
(6) Generators and generating sets.
(7) Wires and cables and ordinary electrical fittings.
(8) Crockery, cutlery and utensils, etcetera.
(9) Supply of food, beverages, garments, fabrics consumption on entertainment.
(10) Gifts and give-away.
2. This Notification shall take effect from the 1st day of July 1998.
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