ISLAMABAD: Federal Board of Revenue (FBR) (Inland Revenue Policy Wing) has issued general procedure for adjustment/refund of sales tax.
Follow up to the STGO 105 of 2019 dated 13.9.2019 following instructions as (I) (a) shall be considered as part of the STGO 105/2019 after sub para (I) of para 2.
Steel sector-re-rollers and composite units: It is clarified that work back formula will also apply to re-rollers and composite steel units with work back formula of 130 and 930 units of electricity per tonne respectively subject to same conditions/restrictions and instructions given for steel melters.
In the same manner, following instructions as 2(a) shall be considered as part of the aforesaid STGO after sub para (2) of para2:
Oil & ghee mills: Instructions given in sub para (2) of 2 shall mutatis mutandis apply to commercial importers of vegetable ghee and cooking oil subject to verification of facts by the relevant Commissioner on case to case basis.
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