Sales Tax Instructions

Sales Tax Instructions, 2009
C.NO. 4/1-STB/2001-Pt DATED 1 ST JANUARY, 2003
SUBJECT:- CLARIFICATION IN RESPECT OF PARA-2E OF SRO
389(I)/2001 DATED 18.06.2001.
I am directed to refer to your letter No. PCTA/786/280/2002 dated 20.11.2002 on
the above subject.
2. The issue raised in your letter has been examined and point wise
clarification is as under:
(i)
(ii)
(iii)
As regards applicability of correct rate of sales tax it is informed that as
per description available in the Customs Tariff PCT heading 15.13
includes Coconut (copra) Oil. Therefore, import/supply of Coconut
(copra oil) is chargeable to sales tax @ 20% ad. val. in terms of para 2(3)
of SRO 389(I)/2001 dated 18.06.2001.
As regards the issue of point of chargeability of sales tax, it is informed
that in term of 3(3) of the Sales Tax Act, 1990, sales tax is required to be
charged from the customers at sales stage.
As regards the supply to un-registered sector, it is clarified that such
supplies are to be charged further tax @ 3% ad. val. in terms of section
3(1A) of the Sales Tax Act, 1990, provided the supplies are not being
made by the person registered as a retailer.
[Issued by the CBR, Islamabad under the signature of Dr. Fareed Iqbal Qureshi,
Secretary (STB), addressed to the Chairman Pakistan Commodity Traders Association, Karachi
Kiryana Merchants Group, Karachi,]
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SALES TAX RULING/INSTRUCTION No.1/2003
C. No. 1(17)STR/2002 DATED 6 TH JANUARY, 2003
SUBJECT:- APPLICATION OF GST THRESHOLD FOR SERVICE
POROVIDERS (BEAUTY PARLOURS ETC. AND LAUNDRIES
AND DRY CLEANERS).
A question has been raised whether or not exemption or turnover threshold
prescribed under section 3A and serial No. 42 of the Sixth Schedule to the Sales Tax Act,
1990 is applicable to (i) services provided or, rendered for personal care by beauty
parlours, beauty clinics, slimming clinics and (ii) laundries and dry cleaners chargeable to
sales tax under the respective Provincial Sales Tax Ordinance (all 2000). The matter has
been examined in the Central Board of Revenue.
2. The Central Board of Revenue is of the view that beauty parlours etc.
and laundries and dry cleaners provide services at the retail level and therefore these