ISLAMABAD, Oct 3: The Central Board of Revenue (CBR) has fixed minimum value for levy of 15 per cent general sales tax on import of computer hardware and its accessories.

Through two different sales tax notifications issued here on Tuesday, the CBR also notified the minimum value addition for the purpose of GST on local supply of computer hardware and its accessories.

For the purpose of sales tax assessment at import stage the C&F value per unit fixed at $350 on import of new PCs Pentium-II, III and IV; $50 for used PCs Pentium I and II; $100 for used PCs Pentium III; $125 for used PCs Pentium IV; $100 for used laptop computers, notebooks (Pentium I and II); $150 for used laptop computers, notebooks (Pentium III); $30 for used monitor 14"; $40 for used monitor 15"; $50 for used monitor 17"; $75 for used monitors 19" and $100 for used monitors 21".

For the purpose of levy of GST on local supply, the CBR fixed the minimum value addition of 10 per cent for commercial importers and five per cent for assemblers, wholesales, distributors and retailers.