Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to your letter number nil dated 24 th February, 2001 and to
state that under the Sixth Schedule to the Sales Tax Act, 1990 the following goods are
exempt from sales tax:
S.No.45: Computer hardware including lap tops, notebooks, PCs,
main frame and their peripheral units and parts thereof.
S.No.48: Computer software.
2. Therefore, the import and supply of computer software is exempt from
sales tax whether recorded on diskettes, CD Roms or any other media. However, import
or supply of blank CDs, which can also be used for recording music, video, etc. besides
software is not exempt from sales tax under the aforementioned provisions of law.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST L&P) addressed to M/s Amin Manufacturers of Sona Recorded Cassettes & CDs in
Pakistan, Karachi. Copy endorsed to all the Collectors of Sales Tax/Customs.]
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C.No.1/98-STT/2000 DATED 17 TH MAY, 2001
SUBJECT:- EXEMPTION OF SALES TAX ON TONERS CARTRIDGES.
I am directed to refer to your letter No.TRE/2000-2001 dated 17 th February, 2001
on the above subject and to say that ―Toner Cartridges for Computer Printers‖ are
specifically covered under PCT heading 8471.9060, PCT head 84.71 covers ―Automatic
Data Processing Machines, and units thereof; magnetic or optical readers, machines for
transcribing data onto data media in coded form and machines for processing such data,
not else where specified or included‖. That being so, toner cartridges for computer