Sales Tax Instructions

Sales Tax Instructions, 2009
(1) Sales Tax General Order No.2 of 1991, dated 12 th May, 1991. (Crucial
date for payment of sales tax).
(2) Sales Tax General Order No.5 of 1995, dated 3 rd May, 1995. (Regarding
procedure for Cottage Industry).
[Issued by the CBR, Islamabad under the signature of Mr. Ahad Nawaz, Secretary (STP)
vide File C. No. 2 (3)STP/96.]
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SALES TAX CIRCULAR NO.1/1996 DATED 15 TH JULY, 1996
SUBJECT:- AMENDMENT IN SALES TAX LAW.
A number of amendments have been made in the Sales Tax Law. Consequently
some Circulars have ceased to be of any utility.
2. Central Board of Revenue is therefore, pleased to rescind the following
Circulars:-
(1) Sales Tax Circular No.8 of 1994, dated 10th October, 1994. (Removal of
hardship-Levy, collection and adjustment of sales tax on iron).
(2) Sales Tax Circular No.4 of 1995, dated 13th April, 1995.
[Issued by the CBR, Islamabad under the Signature of Mr. Ahad Nawaz, Secretary(Sales
Tax), vide File C. No. 3 (59)STP/96]
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SALES TAX GENERAL ORDER NO.2/1996 DATED 16 TH JULY, 1996
SUBJECT:- AMENDMENT IN SALES TAX LAW.
A number of amendments have been made in the sales tax law. Consequently
Sales Tax General Order No. 1 of 1995 has ceased to be of any utility.
2. Central Board of Revenue is therefore pleased to rescind Sales Tax
General Order No. 1 of 1995 dated 9th April, 1995.
[Issued by the CBR, Islamabad under the signature of Mr. Ahad Nawaz, Secretary (STP)
vide File C. No. 2 (3)STP/96.]
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C. NO.1/54-STT/96 DATED 21 ST AUGUST, 1996
SUBJECT:- SALES TAX - - PRINTING OF HOLY QURAN.
Please refer to your letter dated 15 th August, 1996 on the above subject. It is
informed that printing and publishing is a process for the production of Holy Qurans.
Since Holy Qurans are exempt from sales tax in terms of S. No. 13 of the Sixth Schedule