VAT exemption SRO regarding mobile phone manufacturing

SRO no.177/AIN/2019/34-Mushak –

Provided that certain conditioned are fulfilled, imposed VAT on imported items need to manufacture cellular phones are exempted for manufacturer of cellular phone at the local level.VAT imposed more than 5% is also exempted for those who assembles at the local level only.

Those exemption are not applicable for advance tax.