Sales Tax Instructions

Sales Tax Instructions, 2009
―(5) Notwithstanding the omission of sub-section (2), the Federal
Government may, by notification in the official Gazette, rescind the
whole or modify any part of a notification issued by it or by the Board
under sub-section (2) prior to the first day of December, 1998.‖
5. Amendment in section 34, the Sales Tax Act, 1990.—In the said Act, in section
34, in sub-section (2), in clause (b), for the figure and letters ―21 st ‖ the figure and letters
―16 th ‖ shall be substituted.
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C.No.1/57-STT/97 DATED 3 RD DECEMBER, 1998
SUBJECT:
EXEMPTION FROM SALES TAX ON ―FERTILIZERS‖.
The undersigned is directed to say that fertilizers classifiable under chapter 31 of
the Pakistan Customs Tariff are exempt from sales tax under Sl.No.17 of the Sixth
Schedule to the Sales Tax Act, 1990.
2. Importers of products like Sodium Nitrate, Ammonium Nitrate,
Potassium Chloride are claiming exemption from sales tax on the grounds that these too
are classifiable under chapter 31 of P.C.T and provide Nitrogen and Potassium to the soil
to maintain its NPK value, a pre-requisite for the growth and fertility of plants. However,
the fact remains that these chemical compounds (Sodium Nitrate, Ammonium Nitrate,
Potassium Chloride, etc.) are chemical compounds having multiple uses besides being
capable of use as fertilizers.
3. Ministry of Food & Agriculture is requested kindly to advise if it is a
policy of the Government to extend the benefits of tax concessions on imported fertilizers
to these chemical compounds (Sodium Nitrate, Potassium Nitrate, Potassium Chloride,
etc.) too. It may also please be advised as to how the misuse of concession on the nonfertilizer
use of these chemical compounds can be checked to avoid loss to the exchequer.
4. An early advice is requested.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to The Secretary, Ministry of Food, Agriculture & Live Stock, Islamabad. Copy
to the Collector of Customs (Appraisement), Karachi with reference to his letter
No.SI/Misc/BG/27/98-II, dated 14.10.1998.]
ENCLOSURE
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Government of Pakistan
Ministry of Food, Agriculture
And Livestock
No.F.4-28/97-Fert. Dated 20 th March, 1999.
SUBJECT:-
OFFICE MEMORANDUM
EXEMPTION FROM SALES TAX ON ―FERTILIZER‖.