Sales Tax Instructions

Sales Tax Instructions, 2009
section 14 of the Sales Tax Act, 1990, as aforesaid goods do not constitute taxable
supplies being exempt under Sl. No.21 of the Sixth Schedule to the Sales Tax Act, 1990.
2. However, persons engaged in making supplies of taxable goods
(alongwith the exempt items mentioned above) is required to get themselves registered
under the Sales Tax Act, 1990, and also to issue the prescribed tax invoices and to file the
prescribed return-cum-Payment Challans. It is pertinent to mention that items like pens,
pencils, stationery, calculators, colour boxes, geometry boxes, calendars, posters, exercise
books, etc. are not exempt from sales tax.
3. You are advised to approach the respective Collector of Sales tax to seek
specific guidance in cases where you have to seek clarification.
[Issued by the CBR., Islamabad, under the signature of Mr.Muhammad Tahir (STP), addressed to
Major(R) Javed Amin, Convener, Pakistan Publishers and Booksellers Association, Publishers
United (Pvt.)td., 176-Anarkali,Lahore & copy to the Collector of Sales Tax (East/ West)Karachi/
Hub (Baluchistan)/ Hyderabad/ Multan/ Faisalabad/ Gujranwala/ Peshawar/ Mirpur (AJ&K),
with their letter No.Nil, dated 17 th February, 1999. Copy of letter is reproduced below:-
C. NO.NIL DATED 17 TH FEBRUARY, 1999
Member( Sales Tax),
Central Board of Revenue,Islamabad.
SUBJECT: EXEMPTION OF SALES TAX REGISTRATION
Most humbly I take this opportunity to writ the following lines for your sympathetic
consideration:-
1. We the booksellers are exempted from the subject Sales Tax / registration vide Chapter
III page 168 para 21, which reads ―Newspapers books, Journals and periodicals excluding
directories of all sorts‖.
2. On the contrary we are being harassed for getting registered with the sales tax
departments and submission of a ―Return‖ regularly which of course is always ―NIL‖. Secondly
the institution and libraries where our books are supplied ask for our ―Sales Tax Registration
Number‖ thus causing difficulties and unnecessary delay in the payments. Further more even the
custom authorities on import of books demand the sales tax registration number for release of
documents.
In view of above we would request your honour to kindly issue a separate directive on the issue to
the concerned departments with a copy to the undersigned so as to enable us to circulate the same
to our members.
We are sure that your magnanimity would be generous enough in doing the needful at your
earliest convenience thus relieving us of this undue regular anxiety.
Thanking you in anticipation, Regards
Yours Sincerely, Major (R) Javed Amin, Convener
********
C. NO.3(28)STP/98 DATED 2 ND APRIL, 1999
SUBJECT:-
CLARIFICATION REGARDING INPUT TAX ADJUSTMENT
ON SUPPLIES OF GOODS UNDER SRO 826(I)/98, DATED
21.07.1998.
I am directed to refer to your letter No. 4.Misc.PA.Coll/ST/98/109, dated
11.02.1998 on the subject cited above and to say that Board‘s letter No.2 (19) STM/98,