Sales Tax Instructions

Sales Tax Instructions, 2009
reflected in the item No.(vii) of Serial No.3 of the Sixth Schedule to the Sales Tax Act,
1990 is not relevant in the case of services rendered/ provided by clubs which are liable
to provincial sales tax through the respective Provincial Ordinances. The doctrine of
‗mutuality‘ is relevant only in case of such ‗messes‘ serving cooked or prepared good
stuff, as are run on the basis of mutuality.
4. The Collectorates are, therefore, advised to ensure proper compliance
from the clubs under intimation to the Board.
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab, Chief (ST-II)
addressed to all the Collectors of Sales Tax.]
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C.No.3(9)ST-L&P/2001 DATED 3 RD JULY, 2001
SUBJECT:- BUDGET 2001-2002 – CLARIFICATION REGARDING.
I am directed to refer to Notification No.S.R.O.391(I)/2001, dated 18 th June,
2001 and to state that a question has been raised whether or not the sales tax invoices
issued by a registered jeweller in terms of rule 6 of the Special Procedure for Jewellers
Rules, 2001 can be used for the purpose of input tax adjustment at any subsequent stage.
2. The question has been examined in the Board and it is held that the
Special Procedure for Jeweller‘s Rules 2001 is a special/concessional package for the
jewellers who are required to pay sales tax only on the value addition with a minimum
threshold of 10% value added. Under these rules, a simplified format of sales tax invoices
has been prescribed so as to facilitate the jeweller‘s sector. The invoices issued by the
registered jewellers in the prescribed format are not and cannot be treated as invoices of