Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Dr. Kamal Azhar Minhas,
Secretary (STP) addressed to all the Collectors of Sales Tax.]
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SALES TAX RULING/INSTRUCTION No.10/2003
C.No.3/46-STB/99 DATED 30 TH APRIL, 2003
SUBJECT:-
ZERO-RATED SUPPLY OF PETROLEUM PRODUCTS TO
EXPORT PROCESSING ZONES.
I am directed to refer to the above cited subject and to state that a question has
arisen as to whether supply of POL products i.e. Furnace Oil, HSD, LDO, motor
gasoline, lube oils, lubricants and greases to Export Processing Zones (EPZ) are zerorated
in terms of Sr.No.5 of the Fifth Schedule to the Sales Tax Act, 1990.
2. The issue has been examined and the Board is of the opinion that supply
of such POL products if consumed in the manufacture/production of goods is indeed
zero-rated. However in case a part of such zero-rated supply is consumed for purposes
other than manufacture of exportable goods i.e. consumption in office
buildings/residential colonies, the quantity of HSD/Furnace Oil used in such nonzerorated
activity will be determined using the following formula:-
Value of POL
Consumed in non- =
Zero-rated activity
Power consumed in non-
Zero-rated activity (in
KWHR)
Total Power Generated
(in KWHR)
Total value of POL
X Consumed in power
generation
3. The amount of Sales Tax worked out @ 15% will be paid deposited by
15th of every month by the units located in EPZ, under Sales Tax head of
Account No. 0220000.
[Issued by the CBR, Islamabad under the signature of
Secretary (STB) addressed to all the Collectors of Sales Tax.]
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Dr.Fareed Iqbal Qureshi,
C. NO. 2(1)M (AUDIT)/02 DATED 2 ND MAY, 2003
SUBJECT:- DTRE AUDITS