Sales Tax Instructions

Sales Tax Instructions, 2009
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C.No.2(4)STP/99 DATED 28 TH AUGUST, 1999
SUBJECT:-
EXPORT OF SUGAR TO AFGHANISTAN VIA LAND ROUTE
AND THROUGH AFGHANISTAN TO CENTRAL ASIAN
REPUBLICS.
I am directed to refer to your letter C.No.ST/Tech/Sugar/98/ 6367 dated 21 st
August, 1999 on the above subject and to say that clause (iii) of first proviso to section 4
of the Sales Tax Act, 1990, disallows the zero-rating provisions in respect of a supply of
goods which have been exported to a country specified by the Federal Government by
notification in the official Gazette.
2. Notification No.SRO.751(I)/99 dated 15 th June, 1999, has been issued
under clause (iii) of the first proviso to section 4 of the Sales Tax Act, 1990. Therefore,
no zero-rating of sales tax is to be allowed on exports of goods through land route to
Afghanistan or via Afghanistan to Central Asian Republics.
[For change see export policy for 2003.]
[Issued by the CBR, Islamabad under the signature of Mr. Abdul Razzaq, Secretary (STP)
addressed to Collector of Sales Tax, Peshawar. Copy to all the Collectors of Sales
Tax/Mirpur(AJ&K) and Secretary (ST.Edu.), CBR.]
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C. NO.3(42)STP/99 DATED 30 TH AUGUST, 1999
SUBJECT:-
SALES TAX PAID ON HOTEL BILLS
I am directed to refer to your letter No. S. Tax dated 26.08.1999 on the above
subject and to say that services provided or rendered by hotel continue to be liable to
central excise duty.
2. Only food items supplied by any person (including hotels, restaurants,
clubs, caterers, take-away kiosks/spots, etc.) have been levied with sales tax at 15% w.e.f.
16.08.1999.
3. Under Sl. No.9 of the Notification No. SRO 578(I)/98 dated 12.06.1998,
issued under section 8(1)(b) of the Sales Tax Act, 1990, ‗food and beverages‘, besides the
other specified goods, acquired otherwise than as stock in trade by a registered person
shall be the goods in respect of which input tax shall not be claimed.
[Issued by the CBR, Islamabad, under the signature of Mr. Abdul Razzaq, Secretary
(STP), addressed to M/s. Specialty Printers (Pvt.)Ltd., Karachi, & copy to the Collector of Sales
Tax(East/West)Karachi/Hub(Baluchistan)/Hyderabad/Multan/Faisalabad/Lahore/Gujranwala/
Rawalpindi/ Mir pur(AJ&K) and others. Copy of letter No. S. Tax, dated 26 th August, 1999 is
reproduced below:-
LETTER NO. S. TAX DATED 26 TH AUGUST, 1999
Member (Sales Tax),
Central Board of revenue, Islamabad.
SUBJECT:
SALES TAX PAID ON HOTEL BILLS