Sales Tax Instructions

Sales Tax Instructions, 2009
C.No.3(62)STP/97(Pt-2) DATED 4 TH MAY, 2001
SUBJECT:- CLARIFICATION REGARDING REGISTRATION AS
EXPORTER (ANNUM MARBLES).
I am directed to refer to your letter dated 3 rd May, 2001, on the subject cited
above and to say that there is no bar on the enrolled persons to export their goods at the
rate of zero percent. However, such enrolled persons are not entitled to claim or take any
refund of sales tax under any of the provisions of the Sales Tax Act, 1990 or SRO
417(I)/2000, dated 20 th June, 2000.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST L&P) addressed to M/s Monyx Complex, Sihala. Copy endorsed to all the
Collectors of Sales Tax, Export Promotion Beurea, Karachi.
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C. NO. 1/55-STT/2000 DATED 7 TH MAY, 2001
SUBJECT:- C. NO. 1/55-STT/2000, DATED 10 TH JULY, 2000- REQUEST FOR
CLARIFICATION/ADMISSIBILITY
I am directed to refer to your letter Ref. DSPIL-C.Cus.S.Tax-01-01, dated
19.04.2001 on the subject cited above and to clarify that S. No. 4 of the Fifth Schedule to
the Sales Tax Act, 1990 allows zero-rating only to supplies made against international
tender, i.e. directly by the party which has been awarded the contract in pursuance of
such tender. There is no zero-rating if supplies are made by any other registered person
to the party who has been awarded such contract.
2. Thus, in your case, no zero-rating is available on supplies made to M/s.
Sezai Turkes Akkaya Construction Co. as you have not made these supplies against
international tender.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P),addressed to M/s. Data Steel Pipe Industries (Pvt.)Ltd. 20 West Wharf Road,
Karachi.]
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C. NO. 1(6)STR/98 DATED 8 TH MAY, 2001