Sales Tax Instructions

Sales Tax Instructions, 2009
―45. Computer hardware including lap tops, notebooks, PCs, main frame and
their peripheral units and parts thereof.
48. Computer software‖.
2. As regards the items mentioned in the newspaper cutting received from
Ministry of Science & Technology, it is submitted that these items are primarily meant
for networking and communication systems and carry multiple uses/applications. No
exemption of Sales Tax is currently available on these items.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (STL&P) addressed to the Secretary (Machinery) CBR, Islamabad.]
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C. NO.1/115-STT/2000 DATED 8 TH NOVEMBER, 2000
SUBJECT:-
EXEMPTION PAYMENT GST ON PURCHASE OF AIRCRAFT
GROUND HANDLING EQUIPMENT
I am directed to refer to your letters No.CME/C-5, dated 17.10.2000, and
24.10.2000 on the above subject and to inform you that the equipment and machinery
used for the services provided for handling of aircraft in customs airports whether
imported or purchased locally are already exempt from sales tax under entry No.39 of the
Sixth Schedule to the Sales Tax Act, 1990. You are, therefore, advised to approach the
Collector of Customs (Appraisement), Customs House, Karachi and Collector Sales Tax
& Central Excise, Lahore for necessary action pertaining to the clearance / purchase of
such equipment and machinery.
[Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (STP), addressed to M/s. Chemch Aviation (Pvt.) Ltd., Faisalabad & copy to Customs
(Appraisement), Karachi/ Sales Tax & Central Excise, Lahore.]
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C.No.1(3)STR/2000 DATED 10 TH NOVEMBER, 2000
SUBJECT:-
INPUT TAX ADJUSTMENT OF ELECTRICITY BILL.
I am directed to refer to your letter No.CLEBILL/ESM dated 27.10.2000 on the
subject cited above and to state that section 7 of the Sales Tax Act, 1990 entitles a
registered person to deduct input tax paid during the tax period for the purpose of taxable
supplies made, or to be made, by him from the output tax that is due from him in respect
of that tax period. Therefore, it is clear that the adjustment on account of tax paid against
an electricity bill is to be made in that tax period when the bill (in the name of the
registered consumer) was paid, subject to the conditions stipulated in section 7 & 8 of the
Sales Tax Act, 1990 read with SRO.124(I)/2000 dated 15.3.2000.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio, Secretary