Sales Tax Instructions

Sales Tax Instructions, 2009
entrance or clearance of import or export or transshipment of any goods or baggage in a
customs house or custom station. The term ―shipping agent‖ was defined separately
under section 2 (34) of the said Act as ―a person licensed as an agent under the Custom
Act, 1969 (IV of 1969), and the rules made there under for the transaction of any
business, in a customs house or custom station, relating to the entrance or clearance of
any conveyance‖. Thus the custom agent deals with goods or baggage and the shipping
agent deal with conveyances.
3. It is also pertinent to mention that the services of shipping agents have
not been exempted from Central Excise duty vide SRO 480(I)/2000, dated 06.7.2000 nor
exempted from licensing requirements or fees under rule 176 for the Central Excise
Rules, 1944, as amended vide SRO 726(I)/2000, dated 5.10.2000. Therefore, it is clear
that the term ‗customs agents‘ used in the Provincial Sales Tax Ordinances cannot be
extended to include ‗shipping agents‘ who are separately defined and charged to Central
Excise duty under the Central Excises Act, 1944.
[Issued by CBR., Islamabad, under the signature of Mr. Asim Majid Khan, Secretary
(STR), addressed to the Collector,. Collectorate of Sales Tax Central Excise (East), Karachi.]
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C. NO.2/(65)STP/95-VOL-I DATED 13 TH JANUARY, 2001
SUBJECT:-
DEDUCTION OF INCOME TAX AND SALES TAX FROM BILLS
OF SUPPLIERS/ MANUFACTURERS IN MALAKAND (SWAT).
I am directed to refer to your three letters Nos. Nil, dated 8.11.2000 (received on
02.12.2000) and 08.12.2000 on the subject cited above and to state that the Sales Tax
Act, 1990 has yet not been extended to PATA. Therefore sales tax is not leviable on such
goods as are produced, sold and consumed their. However, if such goods are supplied
outside PATA, sales tax @ 15% of the value is the leviable thereon. Moreover all
Government departments and organizations are required to purchase goods only from
registered persons on payment of sales tax against tax invoice. You are requested to
indicate as to which unit of Army the goods have been supplied and send copies of the
relevant tax invoices so that specific reply can be give/ action taken.
[Issued by CBR., Islamabad, under the signature of Mr. Ashfaq Ahmed Tunio, Secretary
(ST-L& P), addressed to Mr. Shakeel Ahmed, CEO, M/s. Swat Can Co., Mingora (SWAT) & copy
to Collector of Sales Tax, Peshawar.]
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C. NO.2(65)STP/95-VOL-I DATED 13 TH JANUARY, 2001
SUBJECT:- SALES TAX ON SOAPS ETC. MANUFACTURED IN MINGORA
(SWAT).
I am directed to refer to your letter No. Nil, dated 11.12.2000 on the subject cited
above and to state that if goods manufactured is Swat are supplied outside the PATA the
same are liable to sales tax and the supplier is liable to registration under the Sales Tax
Act, 1990. Such suppliers may get themselves registered in the Collectorate of Sales Tax,
Peshawar and follow all the provision of Sales Tax Act, 1990 and notifications,
instructions and rules made there under.