Sales Tax Instructions

Sales Tax Instructions, 2009
(d)
services provided or rendered by caterers.
2. Advertisement on TV and Radio advertisement excluding advertisement --
(a)
if sponsored by a Government agency for health education;
(b) if sponsored by the Population Welfare Division relating to educational
promotion campaign; and
(c) public service messages if telecast on television by World Wildlife Funds
for Nature and UNICEF.
3. Services provided or rendered by persons authorized to transact business on
behalf of others:-
(a)
(b)
(c)
customs agents;
ship chandlers; and
stevedores
4. Courier services
5. Services provided or rendered for personal care by beauty parlours, beauty clinics
and sliming clinics.
6. Services provided or rendered by laundries and dry cleaners.
[Issued by the Ministry of Law and Justice, under the signature of Mr. Justice Faqir
Muhammad Khokhar, Secretary, vide Ex. Ord. Gaz. Of Pak., 2001, Pt.I, P.923.]
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C. NO. 1/6-STT/2001, DATED 18 TH AUGUST, 2001
SUBJECT:-
IMPOSITION OF SALES TAX ON THE DRUGS(S) FINISHED
GOODS
I am directed to refer to your letter No.16-0332-02/DP-2/P-16, dated 06.07.2001
on the subject cited above and to say that the classification and taxability of Sunscreen
Lotion Spectra ban Ultra-28 has been examined in the Board. Although it is registered
under the Drugs Act, 1976, it is classified under PCT Heading 3304.9910, and therefore
is not exempt under entries No.12 or 13 of the Sixth Schedule to the Sales Tax Act, 1990,
but is chargeable to sales tax at the standard rate.