Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to your letter dated 26 th March, 2002, on the subject cited
above and to say that all supplies of pharmaceuticals made by a manufacturer (regardless
of where the goods are lying) are chargeable to sales tax. There is no difference of
supplies made from factory premises or from any warehouse or other place for sales tax
purposes. Taxable event in the sales tax law is the time of supply as defined in section
2(44) of the Sales Tax Act, 1990.
[Issued by the CBR, Islamabad under the signature of
Secretary ST-L&P addressed to Mr. Sattar Silat, Karachi.]
********
SALES TAX RULING/INSTRUCTION No.25/2002
Dr. Ashfaq Ahmed Tunio,
C. No. 1(64)STT/2000 DATED 1 ST APRIL, 2002
SUBJECT:-
SALES TAX EXEMPTION FOR THE SUPPLY OF MEDICINES,
NON-MEDICINES TO NATIONAL PROGRAM FOR FAMILY
PLANNING AND PRIMARY HEALTH CARE.
I am directed to refer to your letters dated 5 th March, 2002, 13 th March, 2002, 13 th
March, 2002 and NIL respectively on the subject cited above and to say that only goods
which are imported and supplied directly under grant-in-aid agreements are exempt from
sales tax under serial No. 41 of the Sixth Schedule to the Sales Tax Act, 1990. No
exemption is available on goods purchased by a person making exempt supplies under
the said grant-in-aid agreement.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary ST-L&P addressed to Mr. Ali Hassnain, M/s. Irza Pharma (Private) Limited, Lahore.
The Director, M/s. Cotton Craft (Private) Limited, Lahore. M/s. Lahore Medical Instruments
(Private) Limited, Lahore. M/s. Geofman Pharmaceuticals, Karachi.]
********
SALES TAX RULING/INSTRUCTION No.26/2002
C. No. 1(8)STT/2002 DATED 1 ST APRIL, 2002
SUBJECT:-
EXEMPTION OF SALES TAX ON DEPO PROVERA/
CONTRACEPTIVE.
I am directed to refer to your letter dated 28 th March, 2002 on the subject cited
above and to say that contraceptives and accessories thereof falling under PCT headings
3006.6000, 3926.9030, 4014.1000 and 9908.0050 remain exempt from sales tax under
serial No. 11 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. Abdul Malik, Finance Director, M/s. Pharmacia Pakistan
(Private) Limited, Rawalpindi. ]
********