Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to M/s Service Sales Corporation Lahore Limited, Lahore. Copy endorsed to all
the Collectors of Sales Tax/Mirpur(AJ&K) and S(ST.Ed.),CBR.]
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C.NO. 3(62) STP/98(Pt-IV) DATED 31 st DECEMBER, 1998
SUBJECT:-
CLARIFICATION FOR COMPULSORY REGISTRATION OF
GST INDENTORS.
I undersigned is directed to refer to Board‘s earlier O.M. of even number dated
10.12.1998 on the subject cited above and to add that an importer who exclusively deals
in the import of exempt goods as specified in the Sixth Schedule to the Sales Tax Act,
1990, are also not liable to registration under the Sales Tax Act, 1990, and therefore, may
also be considered for issue of import registration certificate without insisting for sales
tax registration provided that he gives an undertaking to the Ministry of Commerce on a
non-judicial stamp paper, to the effect that he deals and would also deal only in the
import of such goods as are exempt from sales tax and also that he would not be engaged
in the import of taxable goods.
2. Ministry of commerce (or the EPB, as the Agency to issue, such import
registration certificate) is, however, requested to endorse/stamp ―valid for the import of
only such goods as are exempt from sales tax‖ on all such registration certificates as in
bold letter.
[Issued by the CBR, Islamabad, under the signature of Mr. Muhammad Tahir, Secretary
(STP), addressed to Ministry of Commerce (Mr.Munir section Officer), Government of Pakistan,
Islamabad. Copy of letter No. O.M. of even number dated 10.12.1998].
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