Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to your letter No.6003/II/DP/E-6, dated 26 th September,
2001, on the subject cited above and to say that there is no sales tax on services of
contractors for repair and maintenance work. However, if taxable goods are also
supplied, sales tax is required to be charged thereon.
2. In case of term contracts for maintenance of building, sales tax is
chargeable only on taxable goods used for repair and maintenance purposes and not on
the full amount of contract. A copy of Board‘s letter C.No.4(47)STB/ 98(Pt.I), dated 9 th
September, 2001 is enclosed in this regard.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (ST-
L&P) addressed to HQ DW & CE (DP) GHQ, Rawalpindi. Copy endorsed to all the Collectors of Sales
Tax.]
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C.No.1(15)STR/2000 DATED 24 TH NOVEMBER, 2001
SUBJECT:-
ISSUES RELATING TO COURIER SERVICES.
I am directed to refer to your letter dated 14 th June, 2001 addressed to the
Member (Sales Tax) forwarding draft minutes of the meeting held by Member (Sales
Tax) on 26 th May, 2001 at Karachi and to say that the issues mentioned in your letter
have been considered in the Board. The ruling of the Board on each issue is as follows:-
ISSUES
(i) Definition of Courier: The
definition of courier as adopted in the
BOARD‘S RULING
Express delivery of non-document
parcels weighing more than 20 kgs