Sales Tax Instructions

Sales Tax Instructions, 2009
1451 Establishment of Export
Processing Zone at
Gawadar.
1452 Clarification in terms of
SRO 813(I)/2005 dated
13-08-2005.
1453 Clarification regarding
the 3 rd Schedule items
imported by commercial
importers.
1454 Clarification on
submission of annex-C on
zero-rated imports and
supplies.
1455 Negative list of tariff
headings ---- SRO
530(I)/2005 and SRO
70(I)/2006.
1456 Implementation of SRO
645(I)/2006 dated
21.6.2006 relating to
pesticides and active
ingredients thereof.
1457 Federal excise duty on
international air travel.
1458 Negative list of tariff
headings ---- SRO
530(I)/2005 and SRO
70(I)/2006.
1459 Clarification regarding
filing of annex ‗C‘.
1460 Clarification of levy of
sales tax on import of
bulk pack whey powder
(branded).
1461 Excise duty on
international air travel.
C. No.3/46-STB
/99 dated 6 th July,
2006
C. No. 2(1)ST-
L&P/97 dated 6 th
July, 2006
C. No. 1/1-
STB/2006 dated
7 th July, 2006
C. No.3(12)ST-
L&P/2004 (Pt)
dated 12 th July,
2006
C. No. 5/23-STB
2005 dated 12 th
July, 2006
Sales Tax Circ
ular No. 04/2006,
C. No. 1/1-STB/
2006 dated 12th
July, 2006.
C. No. 1/1-STB
/2006 dated 17 th
July, 2006.
C. No. 5/8-STB
/2005. dated 18 th
July, 2006.
C. No. 3(12)ST-
L&P/2004 (Pt)
dated 22 nd July,
2006
C. No. 1/1-STB
/2006 (Pt) dated
22 nd July, 2006
Federal Excise
Circular No. 01/
2006 C.No.1/1-
STB /2006 (Pt) dt
ST/FED incentives for Gaw
adar/EPZ are same as appl
icable to the other EPZs.
If the adjustment advice is
not conveyed within 10
days, taxpayer may not
adjust amount on his own.
Commercial importers of
third schedule items to pay
sales tax on minimum value
addition of 15%.
An importer dealing exclus
ively in zero-rated supplies
will have to submit Annex-
C.
Finger Print Capture
Devices (PCT 8471.6090)
excluded from the negative
list of PCT headings.
Pesticides shall be required
to pay sales tax on fixed
value addition of 15%.
15% excise duty to be
collected on travel by air on
international journey from
Pakistan w.e.f. 1.8.2006.
Defibrillator Monitor (PCT
9018.9090) is not covered
under negative list and is
therefore zero-rated.
Commercial importer to
intimate differential amount
against value addition high
er than 10% & provide det
ails in Annexes ‗A‘ & ‗B‘
Whey is zero-rated
however, whey powder
imported under brand name
is not entitled to exemption
Rates of excise duty on
tickets issued to passengers
embarking on international
air journey originating/
1403
1404
1405
1405
1406
1406
1407
1407
1408
1410
1411