Sales Tax Instructions

Sales Tax Instructions, 2009
EQUIPMENT FOR HOTELS.
I am directed to refer to your letter No. Nil, dated 25 th September, 2001 on the
subject cited above and to say that SRO.987(I)/99, dated 30 th August, 1999 only exempts
plant and machinery used in manufacture of taxable goods subject to the restrictions,
conditions and procedure laid down thereunder. The said exemption is not available on
plant and machinery used in taxable services.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST L&P) addressed to M/s Mia corporation (Pvt) Ltd., Islamabad. Copy endorsed to
all the Collectors of Sales Tax.
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C.No.1/98-STT/2000 DATED 18 TH OCTOBER, 2001
SUBJECT:-
SALES TAX ON INFORMATION TECHNOLOGY AND LOCAL
AREA NETWORK EQUIPMENT.
I am directed to refer to your letter No.FC.Imp/IT-S.Tax/Sh, dated 27 th
September, 2001 on the subject cited above and to say that Serial No.45 of the Sixth
Schedule of the Sales Tax Act, 1990 grants exemption to computer hardware including
lap tops, note books, PCs, main frame and their peripheral units and parts thereof.
Networking equipment and data communication devices do not constitute peripheral units
of computer hardware or parts thereof having multiple uses/applications, and therefore,
are not exempt from sales tax.