Sales Tax Instructions

taxable raw materials for manufacturing
of fertilizer.
The Engro Pakistan Terminal Ltd – they
are importing raw materials for the
manufacture of tank terminal to be used
for the storage of goods at Port Qasim.
The company is neither engaged in the
making of taxable supplies nor intends to
do so. They also do not intend to import
or manufacture any goods for sales in
Pakistan.
Sales Tax Instructions, 2009
has been made against industrial licence
and manufacturer is not engaged in
making any taxable supplies.
Registration is not mandatory.
Imports by news-papers Requirement of registration is not
mandatory as news-papers are not
engaged in making taxable supplies.
M/s Pak Arab Refinery Limited are
importing spares for their pipeline project.
The pipeline is used to transfer liquid
petroleum to up-country and they only
take service charges from the owners of
the liquid petroleum.
The Kiryana items like Copra, Tea,
Pepper, Cinnamon etc which are not
subject to further processing after import.
However, these are liable to sales tax at
import stage.
Disposable Syringes, Insulin Syringes,
Disposable Needles for injection which
are liable to sales tax on import.
Similarly, certain other surgical and
medical equipments which are liable to
sales
tax on import. Imports have been made by
commercial importers.
The registration is not mandatory as the
company is not engaged in making
taxable supplies.
Since these are commercial importers and
their supplies, after importation in
Pakistan, are taxable, requirement of
registration is must.
Requirement of registration is a must on
the same principle as laid down in case of
item above.
[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 ]
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C.No.3(62)STP/97(Pt-I) DATED 14 TH MARCH, 1998
SUBJECT:-
SALES TAX REGISTRATION ISSUES.