Sales Tax Instructions

Sales Tax Instructions, 2009
exports, is not mandatory. Hence, in your case, since you are only an exporter and do not
wish to zero-rate your exports, sales tax registration is not required.
[Issued by the CBR, Islamabad under the signature of Mr. Akhtar Ali, Secretary (STP)
addressed to M/s Bampokha Mining Corporation, Bampokha Dagar, Distt. Beunar, Malakand
Division. Copy endorsed to the Collector of Customs (Exports) Karachi and all the Collectors of
Sales Tax/Mirpur (AJ&K) and S(ST.Ed.),CBR .]
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C. NO. 9(33) ST/62-Pt.I DATED 23 RD JULY, 1998
SUBJECT:-
SALES TAX IN NON-AGRICULTURURAL INSECTICIDES &
PESTICIDES AND SALES TAX ON PLANT & MACHINERY.
I am directed say that a delegation of persons dealing in insecticides and
pesticides have met the CBR officials and sought clarification regarding levy of sales tax
on the locally manufactured and imported insecticides & pesticides used for nonagricultural
proposes.
2. Attention is invited to SI. No. 18 of the Sixth Schedule to the Sales Tax
Act, 1990, as substituted through the Finance Bill, 1998, dated 12 th June, 1998, read with
the Declaration under the Provisional Collection of Taxes Act vide clause 7(xx) of the
said Bill. Now, from 12.06.1998, only ―insecticides, pesticides, fungicides and herbicides
or weedicides, for agricultural purposes‖ (as are also classified under PCT heading 38.08)
shall be exempt from sales tax on import, local-manufacture and local supplies. Other
goods of PCT heading 38.08 and non-agricultural insecticides, pesticides, fungicides, and
herbicides or weedicidies are not exempt since 12 th June, 1998. Although this was
clarified under paragraph 5 of the Sales Tax Budget Day Instructions issued under C. No.
1/10-STB/98, dated 12 th June, 1998, these are reiterated for compliance in assessment,
audit and enforcement by all Customs Officers and Sales Tax Officers.
3. Attention is also invited to SI. No. 44 of the new Sixth Schedule to the
Sales Tax Act, 1990, read with Notification No. SRO 582(I)/98, dated 12 th June, 1998
and also read with paragraph 15 of the Budget Day Instructions C. No. 1/10-STB/98,
dated 12 th June, 1998. All Customs Officers and Sales Tax Officers may kindly ensure
compliance of the said provisions of law and the notification. Plant and machinery
imported by or supplied to persons other than those manufacturing taxable goods shall be
liable to sales tax except in cases covered by approved Agreements under SI No. 41 of
the said Sixth Schedule and in cases covered by clause (b) of SRO. 582(I)/98, dated 12 th
June, 1998.
4. In case of any doubt, CBR may please be approached.
[Issued by the CBR., Islamabad under the signature of Mr. Nisar Muhammad Secretary
(STT), addressed to the Collector of Sales Tax, (East/West),Karachi/Lahore /Gujranwala/ Multan/
Faisalabad/Peshawar/Rawalpindi/ Hyderabad/Hub(Baluchistan)/Mirpur(AJ&K), to the Collector
of Customs (Appraisement/Preventive/Examination), Port Qasim, the Collector of Customs
(Preventive), Custom House, Nabha Road, Lahore, Appraisement, Dry Port, Mughulpura, Lahore;