Investor Presentaiton
Section-8: Tax Credit Not Allowed
(f) Goods and services not related to taxable supplies
(g) Goods & services acquired for personal or non-business
consumption
(h) Goods used in / permanently attached to, immovable property such as building,
paints, electrical and sanitary fittings, pipes, wire and cables
Exclusion: Pre-fabricated buildings
Such goods for sale or re-sale or for direct use in manufacture of taxable goods
(I) Vehicles falling under Chapter 87, parts of vehicles, electrical & gas appliances,
furniture, furnishings, office equipments excluding those acquired for sales or re-sale
(j) Services in respect of which input tax adjustment is barred under the respective
provincial sales tax law;
MOORE Shekha Mufti
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