Sales Tax Instructions

Sales Tax Instructions, 2009
manufacturers who purchased yarn and got lining fabric woven from their parties, as was
being given to other exporters at the time. The Collector may therefore, process such
refund cases merits. However, if any cases have been rejected through orders-in-original,
the concerned parties may go in appeal against such orders.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to the Collector, Collectorate of Sales Tax and Central Excise,
Gujranwala.]
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C.No.3(29)STP/2000 DATED 5 TH DECEMBER, 2001
SUBJECT:- ZERO-RATING OF HAND-KNOTTED CARPET RULES, 2001.
I am directed to refer to the subject cited above and to say that the Federal
Government has notified the Zero-rating of Hand-Knotted Carpet Rules, 2001, vide
SRO.806(I)/2001, dated 28 th November, 2001. These rules have been issued to prescribe
a procedure for zero rating of carpets sold by the registered persons to foreign nationals,
against payment in foreign currency through their credit cards. Rule 5 of the said Rules
prescribes that the export of carpets as personal baggage by such foreign nationals shall
be allowed by customs authorities on production of zero-rated invoice, but in case the
foreign national is unable to provide a zero-rated invoice, the name and address of
supplier shall be obtained for communication to the sales tax department.
2. In order to avoid inconvenience to passengers leaving Pakistan,
Collectors are requested to ensure that these provisions are not implemented in a manner
to cause harassment and the custom officers are instructed not to unnecessarily stop any
out-going passengers for the purpose of checking such zero-rated invoices.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P) addressed to all the Collectors of Sales Tax/customs.]
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