Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:-
QUADRUPLICATE SHIPPING BILLS.
Under SRO.695(I)/96 dated 22.8.1996 as amended vide SRO 509(I)/ 97, dated
08.07.1997 and SRO 678(I)/97 dated 29.8.1997, exporters are required to submit
quadruplicate copy of bill of export indicating MR No. and date etc as an evidence of
export for claiming of refund. However, it has been pointed out that some times where an
exported item is not entitled to drawback of customs duty, quadruplicate copy of bill of
export is not issued.
2. It may be appreciated that on export a sales taxable item, whether
eligible for customs duty drawback or not, is required to be zero-rated for the purposes of
sales tax refund. Hence it is imperative that quadruplicate copy of bill of export is always
issued to the exporters. You are, therefore, required to ensure that fourth copy of the bill
of export, bearing all particulars like examination report and M.R. No./date etc., is always
issued so as to save the exporters from the difficulties in claiming sales tax refunds.
[Issued by the CBR, Islamabad under the signature of Mr. Akhtar Ali, Secretary (STP)
addressed to all the Collectors of Customs & Central Excise.]
********
C.No.3(58)STP/97-Pt DATED 10 TH MARCH, 1998
SUBJECT:-
QUADRUPLICATE SHIPPING BILLS.
Under SRO.695(I)/96 dated 22.8.96 as amended vide SRO. 509(I)/97 dated
08.07.97 and SRO.678(I)/97 dated 29.08.97, exporters are required to submit
quadruplicate copy of bill of export indicating MR No. and date etc as an evidence of
export for claiming of refund. However, it was observed that sometimes where an
exported item was not entitled to drawback of customs duty, quadruplicate copy of bill of
export was not issued. Due to this, objections were raised in some Collectorates that zero
rating would not be allowed on triplicate copy. The Board has considered this aspect and
has already issued instructions to all the Collectorates.
2. The matter therefore has been resolved for future. The problem now
remains with regard to exports before the issuance of the said instructions.
3. To resolve this problem, it has been decided that a duly attested copy of
triplicate shipping bills (attested at least by Assistant Collector of Customs Collectorate
from where the export was made) may be accepted by the Collectorate for processing the
zero rating claims. However, this decision is applicable only in respect of shipping bills
filed before 9.3.1998.
[Issued by the CBR, Islamabad under the signature of Mr. Akhtar Ali, Secretary (STP)
addressed to all the Collectors of Customs & Central Excise/Sales Tax.]
********
C.No.3(62)STP/97-Pt.IV DATED 12 TH MARCH, 1998