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41-A Special procedure for collection of excise duty on services provided by aircraft operators in respect of passengers embarking on international journey from Pakistan

(1) The provisions of these rules shall apply for collection and payment of excise duty by the aircraft operators in respect of passengers embarking on international journey from Pakistan including chartered flights. Hajj passengers, transit passengers and supernumerary crew shall be excluded from the scope of these rules. (2) Every aircraft o...

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