Sales Tax Instructions

Sales Tax Instructions, 2009
C.NO. 3(31)STM/2002 DATED 7 TH NOVEMBER, 2002
SUBJECT:-
REFUND TO EXPORTERS UNDER SECTION 66 OF THE
SALES TAX ACT, 1990.
I am directed to refer to M/s Pakistan Leather Garments Manufacturers &
Exporters Association Karachi‘s letter No. PLGA-105/2002 dated 19.10.2002 on the
subject cited above and to say that a question has arisen whether ―exporters who do not
have any local sales and thus have no sales tax liability can claim refund under section 66
of the Sales Tax Act, 1990‖.
2. The Central Board of Revenue is pleased to clarify that such exporters
would be allowed refund under section 66 of the Sales Tax Act, 1990 subject to the
condition that the applicant‘s refund claim is audited first and he is registered only as an
exporter.
[Issued by the CBR, Islamabad under the signature of Mr. Pervez Esbhani, Secretary
(STM), addressed to all the Collectors of Sales Tax. Copy endorsed to M/s Pakistan Leather
Garments Manufacturers & Exporters Association, Karachi.]
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SALES TAX RULING/INSTRUCTION No.67/2002
C. No. 1(17) STR/2000 DATED 11 TH NOVEMBER, 2002
SUBJECT:-
CLARIFICATION REGARDING ADJUSTMENT OF INPUT TAX
PAID ON ADVERTISEMENT SERVICES AGAINTS TAX
PAYABLE ON TAXABLE SUPPLIES.
I am directed to refer to the subject sited above and to clarify that adjustment of
sales tax on services of advertisement as input tax can be claimed under clause (a) of subsection
(I) of section 8 of the Sales Tax Act, 1990 provided it is established that sales tax
invoice has been issued by a sales tax registered person (service provider) directly in the
name of sales tax registered person/buyer who procured services only for exclusive use in
making supplies of taxable goods or rendering of service. However, while claiming input
tax adjustment the provisions of Apportionment Rules issued vide Notification No SRO
698(I)96 dated 22.08.1996 may be kept in view and no input tax adjustment for items
mentioned in SRO 578 (I)/98 dated 12.06.1998 would be admissible.
[Issue further clarified vide Sales Tax Ruling/ Instructions No.12/2003 dated 19.05.2003.]
[Issued by the CBR, Islamabad under the signature of Mr. Pervez Esbhani, Secretary
(STM) addressed to all the Collectors of Sales Tax.]
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SALES TAX RULING/INSTRUCTION No.68/2002
C. No.3(62)STP/97(Pt-I)(Vol-V) DATED 13 TH NOVEMBER, 2002