Investor Presentaiton

Extent / Ratio of Input Tax Allowed- Filing of Return Exclusion from 90% Input Tax Restrictions - SRO 1190 of 2019, Dated 02 October 2019 1. Persons registered in electrical energy sector Fertilizers manufacturers Persons making zero rates supplies-exports exceeds 50% of total supplies 2. OMCS & petroleum refineries 3. 4. 5. 6. 7. 8. 9 Distributors Gas distribution companies Telecom services Pak Steel Mills, Karachi Registered persons other than manufacturer making supplies of Third Schedule goods on which sales tax has been paid by importer or manufacturer on retail price provided value of all taxable supplies exceeds 80% of total supplies in a tax period MOORE Shekha Mufti 54

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