The
Sales Tax Act, 1990
….
The
NINTH SCHEDULE
[See sub-section (3B) of section 3]
….
Table-II
Cellular mobile phones in CKD/CBU form:
|
S. No. |
Description / Specification of Goods |
Sales tax on CBUs at the time of import or registration (IMEI number by CMOs) |
Sales tax on import in CKD/SKD condition |
Sales tax on supply of locally manufactured mobile phones in CBU condition in addition to tax under column (4) |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
1. |
Cellular mobile phones or satellite phones to be charged on the basis of import value per set, or equivalent value in rupees in case of supply by the manufacturer, at the rate as indicated against each category:- |
|
|
|
|
A. Not exceeding US$ 30 (excluding smart phones) |
Rs. 130 |
Rs. 10 |
Rs. 10 |
|
|
B. Not exceeding US$ 30 (smart phones) |
Rs. 200 |
Rs. 10 |
Rs. 10 |
|
|
C. Exceeding US$ 30 but not exceeding US$ 100 |
Rs. 200 |
Rs. 10 |
Rs. 10 |
|
|
D. Exceeding US$ 100 but not exceeding US$ 200 |
Rs. 1,680 |
Rs. 10 |
Rs. 10 |
|
|
E. Exceeding US$ 200but not exceeding US$350 |
Rs. 1,740 |
Rs. 1,740 |
Rs. 10 |
|
|
F. Exceeding US$ 350 but not exceeding US$ 500 |
Rs. 5,400 |
Rs. 5,400 |
Rs. 10 |
|
|
G. Exceeding US$ 500 |
Rs. 9,270 |
Rs. 9,270 |
Rs. 10 |
Sources:
S. No. 1, Table- II of the Ninth Schedule of the Sales Tax Act 1990
https://download1.fbr.gov.pk/Docs/2021841585948283SalesTaxAct,1990updatedupto30.06.2021.pdf