Sales Tax Instructions

Sales Tax Instructions, 2009
C.No.1/4.STT/99 DATED 13 TH JANUARY, 1999
SUBJECT:-
CLARITY WITH REGARD TO EXEMPTION OF SALES TAX
PAYMENT ITEM NO.29 OF THE SALES TAX SCHEDULE TO
THE SALES TAX ACT, 1990 RELATING TO EXEMPTION ON
DEFENCE STORE.
I am directed to refer to your letter C.No.Misc/0017/99 dated 8 th January, 1999
on the above subject and to say that item No.29 of the Sales Tax Schedule and the Sales
Tax Act, 1990 allows exemption on the following classes of goods only:-
i. Defence stores imported by Federal Government against foreign
exchange allocation for defence.
ii. Defence stores supplied by manufacturer under the Defence Production
Division.
iii. Trucks, their parts and accessories assembled or manufactured by local
manufacturers for supply to Armed Forces.
2. Since you are not manufacturer under the Defence Production Division,
your supplies to anyone (including the P.O.F. Wah) is not covered by the exemption
under item No.29 of the Sixth Schedule to the Sales Tax Act, 1990 and is, therefore,
liable to sales tax at the standard rate.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to M/s Fine Plastic Works, Rawalpindi and M/s Fine Plastic Works, Islamabad.
Copy to the Secretary, Defence Production Division, Rawalpindi, Chairman, Pakistan Ordinance
Factory, Wah, all the Collectors of Sales Tax/Mirpur(AJ&K) and S (S.T.Edu), CBR,.]
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C.No.1/180-STT/94 DATED 26 TH JANUARY, 1999
SUBJECT:-
EXEMPTION FROM SALES TAX ON POSTAGE STAMPS AND
POSTAL STATIONERY AND JUDICIAL AND NON-JUDICIAL
PAPERS.
I am directed to refer to your D.O.letter No.PPF/Postage Stamps/98, dated 10 th
October, 1998, on the above subject and to say that as per entry at S.No.22 of the Sixth
Schedule to the Sales Tax Act, 1990, currency notes, bank notes, shares, stocks, bonds
and similar documents of title falling under PCT heading 49.07 are exempt from sales
tax.
2. Postage stamps and postal stationery are not exempt from sales tax. However,
these items shall be levied to sales tax on the cost of printed postage stamps and postal
stationery and not on the face value of such articles.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to Director General & Ex-Officio, Additional Secretary, Directorate General
Pakistan Post Offices, Islamabad. Copy to the Collectorate of Sales Tax, Karachi
East)/Lahore/Rawalpindi and S(S.T.Edu), CBR,.]
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