Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the C.B.R. Islamabad under the signature of Mr. Akhtar Zaman Khattak.
Secretary (STM), addressed to the Collectorates of Sales Tax, Peshawar/ Rawalpindi/
Gujranwala/ Faisalabad/ Lahore/ Multan/ Hyderabad/ Quetta (Hub) Karachi (East/West).]
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C. NO. 3(18) STT-II/93-PT. DATED 31 ST SEPTEMBER, 1998
SUBJECT:-
EXEMPTION FROM PAYMENT OF SALES TAX ON 15KV
SWICTHGEAR PANELS BY M/S. SIEMENS PAKISTAN ENGG.
CO. LTD. FOR GRID STATIONS OF KESC UNDER UK GRANT.
I am directed to refer to your letter No. FE-L/68.00/774, dated 5.09.1994 on the
above subject and to say that subject switch gear panels which were purchased by
Karachi Electric Supply Corporation limited from Messrs Siemens against local tender
are exempt from payment of sales tax under the said-letter (copy enclosed) which was
concurred by the Central Board Revenue (copy enclosed).
[Issued by the C.B.R., Islamabad, under the signature of Mr. Zaheer-ud-Din Dar,
Secretary (STT), addressed to the KESC, Karachi, with reference to their letter No. FE-
L/68.00/774, dated 5 th September, 1994.]
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C. NO. 3(62) STP/97 PT. I DATED 1 ST OCTOBER, 1998
SUBJECT:-
PAYMENT OF 1% FURTHER TAX OF THE SALES TAX ACT,
1990.
I am directed to refer your letter No. Apex/CBR/ST/98-121, dated 26 th
September, 1998 on the above subject and to say that member (ST), CBR‘s D.O. letter C.
No. 4/47-STB/98 dated 23 rd September, 1998 simply states that items not listed in the
Sixth Schedule to the Sales Tax Act, 1990, are liable to sales tax at 12.5%, the standard
rate of sales tax under section 3(1) of the Sales Tax Act, 1990. However, this does not
diminish the liability of 1% further tax leviable under section 3(1A) of the said Act which
is payable on all taxable supplies made to persons other than the following: --
(1) Persons registered under the Sales Tax Act, 1990.
(2) Persons buying from retailers registered under the Sales Tax Act, 1990;
and
(3) Persons whose income is not liable to tax under the Income Tax Ordinance,
1979 (XXXI of 1979) but has deducted income tax at source under sub-section
(4) of section 50 of the said Ordinance.
2. Board‘s letter of even number dated 27 th August, 1998, accordingly,
holds good.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Muhammad Tahir,
Secretary (STP), addressed to M/s. Apex Printry, Karachi, with reference to their No.
Apex/CBR/ST/98-121, dated 26 th September, 1998.] Copy of letter is reproduced below: --