Investor Presentaiton
Tax Credit Not Allowed-Section 15A
A registered person shall not claim input tax in relation to goods and services
as provided in Table below:
S. No.
a
b
C
d
LUI
E
Description of Goods & Services
Goods or services used or to be used other than for taxable services rendered or provided by him
Goods or services in respect of which sales tax has not been deposited in Government treasury by the
respective supplier or service provider
Goods and services received against false, fake, forged, flying, untrue, unreal or unrelated invoices or
against purchases from the persons black listed or suspended by the Authority or by FBR or by any
other Provincial authority
Further tax, extra tax and value addition tax levied under the Sales Tax Act, 1990, and the rules or
notifications issued thereunder;
Capital goods and fixed assets (plant, machinery, equipment and others) not exclusively useable or
used in providing taxable services
MOORE Shekha Mufti
80
50View entire presentation