Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to Mr. Irfan Amanullah, Financial Controller & Company
Secretary, Attock Cement Pakistan Ltd., Head Office, M. T. Road, Karachi & copy to the
Collector of Sales Tax & Central Excise, Peshawar, Rawalpindi, Gujranwala, (East)Karachi,
(West) Karachi, Lahore, Hyderababd, Quetta, Faisalabad, Multan.]
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C. NO. 4/19-STB/94 DATED 13 TH MARCH, 2001
SUBJECT:-
CLARIFICATION REGARDING EXEMPTION OF SALES TAX
ON RE-TREADED TYRES IMPORTED BY M/S. PIA IN TERMS
OF SIXTH SCHEDULE TO THE SALES TAX ACT, 1990
I am directed to refer to you letter No.SL/MISC/321/99-III, dated 20.06.2000 and
to say that S. No.3 of para (III)(C) of the General Notes to section XVII of the
Explanatory Notes to the Harmonized System, the term ―parts and accessories‖ excludes
―tyres‖. S. No.36 of the Sixth Schedule to the Sales Tax Act, 1990 only exempts ―spare
parts and equipment for aircraft‖ and does not exempt tyres.
tax.
2. Hence, the tyres imported by M/s. PIA or other airline are liable to sales
[See also C.No.4(19)-SB /94 /30, dated 16th May, 2001]
[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 Appraisement, Customs House,
Karachi.]
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C.No.3(72)STP/97(Pt.2) DATED 13 TH MARCH, 2001
SUBJECT:-
SALES TAX ON TYRES SUPPLIED TO ARMED FORCES.
I am directed to refer to your letter number nil, dated 20 th February, 2001 and to
say that the exemption on supplies to defence under the provisions of S.No.29 of the
Sixth Schedule to the Sales Tax Act, 1990 are specific and limited only to those goods
which are explicitly mentioned therein. ‗Tyres‘ are excluded from the term ‗parts and
accessories‘ as per S.No.3 of para III(C) of the General Note to section XVII of the