Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to a representation of M/s Ihsan Sons (Pvt) Limited stating
that the Department is not allowing refund of sales tax to the exporters paid on the
Courier Services.
2. It is clarified that registered exporters are entitled to claim refund of sales
tax paid on courier services (related to the exported good) as the supplies by the exporters
are zero-rated. The Collectorates are requested to finalise the pending cases on priority
basis.
[Issued by the CBR, Islamabad under the signature of Syed Tanvir Ahmad Secretary
(STB) addressed to all the Collectors of Sales Tax.]
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SALES TAX RULING/INSTRUCTION No.11/2002
C. No. 1(98)STT/2000 DATED 31 ST JANUARY, 2002
SUBJECT:-
GENERAL SALES TAX/SALES TAX ON PURCHASE OF
COMPUTER ACCESSORIES/STATIONERY.
I am directed to refer to your letter No. Printing/CS-6(6)/ 2001/43, dated 2 nd
January, 2002, on the subject cited above and to say that the Board has already ruled that
items of general and multiple use such as speakers and blank CDs cannot be treated as
exempt under serial No. 45 of the Sixth Schedule to the Sales Tax Act, 1990 while items
which are specifically and exclusively used as computer hardware or peripheral units and
parts are exempt from sales tax. Therefore, computer diskettes, tape cartridges, computer
toner cartridges and ribbons and computers printers are exempt under serial No. 45 of the
Sixth Schedule to the Sales Tax Act, 1990.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary ST-L&P addressed to Mr. M. Usman Khattak, Sr. Director (P&S), Agricultural
Development Bank of Pakistan Head Office,1, Faisal Avenue,P. O. Box No. 1400, Islamabad.]
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SALES TAX RULING/INSTRUCTION No.12/2002
C. No. 1(247)STT/99 DATED 6 TH FEBRUARY, 2002
SUBJECT:-
REQUEST TO CLARIFY THAT THE CONDITIONS LAID
DOWN IN PARA 2 OF SRO 987(I)/99 DATED 30-08-1999 ARE
APPLICABLE ONLY TO PLANT AND MACHINERY AND NOT
TO THE COMPONENTS.
I am directed to refer to your letter dated 10 th January, 2002, on the subject cited
above and to say that your contention regarding applicability of the conditions stipulated
in para 2 of SRO 987(I)/99, dated 30 th August, 1999 on the component parts of
machinery has been examined by the Board. It is clarified that in para 1 of the said