Sales Tax Instructions

Sales Tax Instructions, 2009
(2) Exemption available to ―baked‖ food served by clubs, messes,
restaurants, hotels and other retail or wholesale outlets has been
withdrawn.
(3) Exemption available under S. Nos. 14, 15 and 16 of the Schedule has
been confined to those imported raw materials and packing materials
which are also simultaneously exempt from payment of whole or part of
the customs duty leviable thereon.
(4) Exemption from sales tax available to imported defence stores against S.
No. 29 and exemption available to machinery against S. No. 44 of the
Sixth Schedule have been made subject to the condition that these are not
manufactured in Pakistan. While for imported plants and machinery,
Customs G.O. No.7/ 98, dated the 24 th March, 1998, should be followed
to determine what are not manufactured in Pakistan. For the purposes of
defence stores a certificate from Defence Production Division and
Industries and Production Division would suffice.
(5) The minimum threshold for the manufacturers for liability to tax has been
increased from Rs. 3 lac to Rs. 5 lac.
D. Notifications:
(1) Amnesty Scheme notification No. SRO 679(I)/99 dated 12.6.99 read with
SRO 788(I)/99 dated 29.6.99, has already been discussed in para 2.1(I)
of this letter.
(2) The Registration, Voluntary registration and De-registration Rules,
1996, notified vide SRO 550(I)/96, dated Ist July, 1996, have been
amended vide SRO 680(I)/99, dated 12.06.1999 to the effect that;
(a) new registrants seeking the benefit of input tax credit on un-used
stock available prior to registration under the newly inserted
section 59 have to declare such stocks to the Collector on the
prescribed format; and
(b) a detailed procedure for compulsory registration under section 19
has been prescribed.
(3) The Debit and Credit Note and Destruction of Goods Rules, 1996,
notified vide SRO 696(I)/96 dated 22.8.1996, have been amended vide
SRO 682(I)/99 dated 12.6.99, to the effect that the time of 90 days
prescribed under sub-rule (1) of rule 2 has been made extendable by the
Collector upto 180 days, at the request of the supplier, in specific cases,
by giving reasons for such extention in writing. Such extention should
be applied for by the partly well before the expiry of the original
limitation of 90 days.
(4) Goods exported via land route to Afghanistan and through Afghanistan to
the Central Asian Republics have been excluded from the purview of
provisions of Section 4 of the Sales Tax Act, 1990 vide SRO 75(I)/99
dated 15.06.1999. This means that the goods exported to Afghanistan
via land route or to Central Asian Republics through Afghanistan will
not be zero-rated.