Sales Tax Instructions

enclosed.
Sales Tax Instructions, 2009
2. According to SRO 455(I)/96 dated 13.06.1996 charges for telephone
cards used exclusively in public telephone booths, in excess of duty paid charges of
PTCL are exempt from CED (collected as sales tax).
[Issued by the CBR, Islamabad under the signature of Syed Tanvir Ahmed, Secretary
(STR), addressed to Mr. Tahir Khaliq Chief Executive M/s UDL Distribution Pvt Limited,
Karachi.]
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SALES TAX RULING/INSTRUCTION No.31/2002
C.No.2(72)STP/95(Vol.I) DATED 11 TH APRIL, 2002
SUBJECT:-
SUPPLY OF COSMETICS TO PIA FOR INTERNATIONAL
FLIGHTS DUTY & SALES TAX STATUS OF .
I am directed to refer to your letter dated 30.10.2002 on the subject cited above
and say that under section 4 of the Sales Tax Act, 1990, the following goods are zerorated:
i) goods exported out of Pakistan;
ii) goods specified in the Fifth Schedule to the Sales Tax Act, 1990; and
iii) supply of stores and provisions for consumption aboard a conveyance
proceeding to a destination outside Pakistan as specified in section 24 of
the Customs Act, 1969.
2. Thus, the present legal position is clear that if goods are being supplied
as stores and provisions for consumption aboard a conveyance proceeding to a
destination outside Pakistan, they shall be zero-rated subject to the Customs procedure as
specified in section 24 of the Customs Act, 1969 and the rules or instructions issued
thereunder. Supplies made to duty free shops (including in-flight ones) already stand zero
rated in terms of, and subject to the conditions mentioned in, serial No. 3 of the Fifth
Schedule to the Sales Tax Act, 1990.
3. It may be reiterated that the respective Customs procedures prescribed
for each of the aforesaid categories must be observed in order to avail the zero-rating.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary ST-L&P addressed to M/s Pakistan Cosmetic Products, Karachi.]
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C.NO. 1(57)STT/97 DATED 13 TH APRIL, 2002
SUBJECT:-
FURTHER TAX ON FERTILIZERS.