Sales Tax Instructions

Sales Tax Instructions, 2009
Sales Tax General Order No.12/99 DATED 12 TH NOVEMBER, 1999
SUBJECT:- AMENDMENT TO SALES TAX GENERAL ORDER NO. 08/99
DATED 18.9.1999.
In the Sales Tax General Order No.08/1999, dated 18 th September, 1999, in para
2, in the last line, for the words ―31 st October, 1999‖, the words ―24 th December, 1999‖
shall be substituted.
[Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004]
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) vide C.No.1(14)STB/99.Pt.]
********
No.1/68-STT/99 DATED 16 TH NOVEMBER, 1999
SUBJECT:-
EXEMPTION OF SALES TAX ON THE PRINTING OF BOOKS
ETC.
I am directed to refer to your letter C.No.PCP/HQ/Accts/605/ pt/9988 dated
27.10.1999 on the above subject and to say that your following publications (as per the
samples sent by you) are covered under Sl.No.21 of the Sixth Schedule to the Sales Tax
Act, 1990 and are, therefore, exempt from payment of sales tax:-
(i) (a) Speeches of President of Pakistan (in Book Form)
(b) Speech of Chief Executive (in booklet form.
(c) Speech of Prime Minister (in booklet form).
(ii) (a) National Assembly Debate, Vol.No.12 (in bound book form)
(iii)
(iv)
Budget Documents
(a)
(b)
(c)
Budget Speech (in booklet form)
Explanatory Memorandum in Federal Receipt (in booklet form).
Federal Budget in Brief (in booklet form).
Printing of various report of Government Department.
(a)
(b)
(c)
(d)
(e)
Federal Government Public Sector. Development Programme
1999-2000 (in book form).
District Census Report (in book form).
Accounting Policies and Procedures Manuals (in book form).
The Failure of a fraud. A world Media Report (in booklet form).
Pakistan contingent. A book of VIII SAF Games (in book form).
2. However Gazette Notification as pointed out in para 2(v) of your
above referred letter are not covered under the definition of ―books‖. Therefore are not
exempt from payment of sales tax.