Sales Tax Instructions

Sales Tax Instructions, 2009
―6. Substances registered as drugs under the Drugs Act, 1976 (XXXI of 1976)
and medicaments as are classifiable under any heading of Chapter 30 of the First
Schedule to the Customs Act, 1969 (IV of 1969).‖
4. Amendment of Sixth Schedule, Sales Tax Act, 1990. In the said Act, in the
Sixth Schedule, serial Nos. 12, 13, 14 and 15 in column (1) and the
entries relating thereto in columns (2) and (3) shall be omitted.
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GENERAL
PERVEZ MUSHARRAF
President
SALES TAX RULING/INSTRUCTION No.20/2002
C.No. 1/8-STT/2002 DATED 22 ND MARCH, 2002
SUBJECT:-
SALES TAX ON PHARMACEUTICALS.
I am directed to refer to the meeting held in CBR on 23-03-2002 on the subject
cited above and to clarify the points raised by representatives of Pharmaceutical Industry
as follows:-
i) In case of sales of medicines by a manufacturer or importer to hospitals
and other institutions (like Armed Forces) in bulk through tender, the
tender price will be accepted for levy of sales tax. Necessary legal
changes will be made in due course.
ii) Bonafide samples of medicines provided free of any charges will be
made in due course.
iii) While imports of pharmaceuticals will be charged to sales tax on the
value as defined in section 2(46)(d) of the Sales Tax Act, 1990, supplies
of pharmaceuticals made by importers (including those of existing
stocks) are liable to sales tax on the retail price.
iv) In order to comply with the requirement under section 3(2)(a) of the said
Act, existing stocks of pharmaceuticals may be supplied by
manufacturers/importers by affixing stickers or stamping the retail price
and sales tax instead of printing or embossing the same.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary ST-L&P addressed to Shiekh Ansar Ahmed, Deputy Director General (P) Ministry of
Health Islamabad, Mr. Rauf Khalid Chairman Quality Control, Ministry of Health, Islamabad,
Mr. Zafar Mooraj, Pharma Bureau, Karachi].
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