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Explanatory notes for SRO 315(I)/2008 dated 27.03.2008

The notification amends the Sales Tax Special Procedures Rules, 2007, to provide as under:

(i) Previous exemption from registration for CNG stations has been waived. Now, CNG stations shall obtain registration, if not already registered, and shall also file return on quarterly basis. It may be noted that tax on CNG on behalf of CNG stations is paid by gas distribution companies i.e. SNGPL and SSGC. Their supplies to CNG stations are charged at 24% of value instead of normal rate of 15%.

(ii) The scope of tax on advertisement has been clarified by providing meaning of the expression “taxable services” of advertising. The scope covers all advertisements which are:

(a) broadcast or telecast by TV or radio stations based in Pakistan;
(b) booked in Pakistan for broadcasting or telecasting on TV or radio stations based abroad, whether or not possessing landing rights in Pakistan; and
(c) transmitted on closed circuit T.V. or cable T.V. network.”

Mehmood Alam
Mar 27, 2008
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