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.