Islamabad, the July, 2004
NOTIFICATION
(SALES TAX)
S.R.O.609 (I)/2004.- in exercise of the powers conferred by clause (46) of section 2 of the Sales Tax Act, 1990, the Federal Government is pleased to fix the following values of phosphatic fertilizers, specified in column (2) of the Table below, for the purposes of assessment of sales tax chargeable at import stage as well as against the local supply of these fertilizers, namely:-
TABLE
|
S.No. |
DESCRIPTION |
GRADES/TYPES |
VALUE PMT (in Rs.) |
|
(1) |
(2) |
(3) |
(4) |
| 1. | Dia-Ammonium
Phosphate (DAP) |
N(18) P(46) K(0) | 4,610 |
| 2. | Mono Ammonium
Phosphate (MAP) |
(i) N(11) P(52) K(0)
(ii) N(12) P(52) K(0) |
4,536
4,609 |
| 3. | Nitrogen Phosphate Potash Fertilizers (SOP based) | (i) N(17) P(17) K(17)
(ii) N(12) P(15) K(20) (iii) N(10) P(28) K(10) (iv) N(18) P(09) K(18) (v) N(08) P(18) K(20) (vi) N(08) P(23) K(18) |
4,658
4,545 4,037 4,284 4,473 4,573 |
| 4. | Nitrogen Phosphate
Potash Fertilizers (MOP based) |
(i) N(17) P(17) K(17)
(ii) N(12) P(15) K(20) (iii) N(10) P(28) K(10) (iv) N(18) P(09) K(18) (v) N(08) P(18) K(20) (vi) N(08) P(23) K(18) |
3,990
3,758 3,643 3,576 3,686 3,865 |
| 5. | Single Super
Phosphate (SSP) |
N(0) P(18/20) K(0) | 1,297 |
| 6. | Triple Super
Phosphate (TSP) |
N(0) P(46) K(0) | 3,313 |
| 7. | Nitric Phosphate (NP) | (i) N(23) P(23) K(0)
(ii) N(20) P(22) K(0) (iii) N(22) P(16) K(0) |
3,311
3,023 2,740 |
2. The values mentioned in column (4) of the Table shall be deemed to be the values at which the supply is actually made.
3. The aforementioned values specified in the Table shall also be applicable both to the local supply of imported phosphatic fertilizers and the locally manufactured phosphatic fertilizers.