Amendment of SRO no.174/AIN/2019/31-Mushak regarding VAT exemption of Refrigerator, Freezer

SRO no.143/AIN/2021/140-Mushak
VAT is exempted on import of materials and spare parts used in refrigerator and freezer.
-In paragraph 1, the words ‘VAT (except advance tax) to be imposed on the import of necessary materials and parts’ are to be replaced by the words ‘VAT (Including advance tax) to be imposed on import and local purchase of necessary materials and spare parts’.
-Paragraph 4 will be replaced by : ‘This is to be effective immediately and is valid till 30 June 2022.’