Sales Tax Instructions

Sales Tax Instructions, 2009
opted for sales tax exemption only. To
point out that garment exporter will
also be paying import duty on his
imported accessories, which he was
getting duty free under SRO
410(I)/2001.
input goods. The DTRE approved
persons shall be entitled to full duty
drawback under the relevant duty
drawback notification on his duty
paid inputs provided the conditions
laid down in the aforesaid rules are
met. If the duty drawback rates are
not already notified in respect of any
product, the same may be got
notified as per procedure prescribed
under sub-chapter 8 of Chapter XII
of the Customs Rules, 2001. No
drawback can, however, be claimed
or given in case of input goods
where no duty drawback rate has
been notified.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Iftikhar Qutub, Chief
(DDS/DTRE), addressed to Mr.Tahir Aziz, Chairman, Pakistan Readymade Garments,
Manufacturers & Exporters Association, Shahrah-e-Faisal, Karachi; and copy to the Collector,
Collectorate of Customs (Appraisement/ Preventive/Exports), Customs House, Karachi; the
Collector, Collectorate of Customs, Port Bin Qasim, Karachi; the Collector, Collectorate of
Customs, Lahore/Faisalabad/Sambrial Dry Port/Peshawar/Rawalpindi/; the Collector,
Collectorate of Customs, Sales Tax, Sales Tax and Central Excise, Multan/Hyderabad/Quetta; the
Collector, Collectorate of Sales Tax & Central Excise, Peshawar/Rawalpindi/Gujranwala/
Faisalabad/ Lahore; the Collector, Collectorate of Sales Tax & Central Excise (Headquarters/
Audit/Enforcement), Karachi and Director (DSAO/IOCO), Custom House, Karachi.]
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C. NO.3(11)ST-L&P/03 DATED 19 TH JANUARY, 2004
SUBJECT:- EXPIRY OF SRO 998(I)/2003, DATED OCTOBER 23, 2003.
I am directed to refer to your letter No.PO/CE/28 dated 17.01.2004 on the
subject cited above and to say that although some information has been provided by some
of the APTMA-members to some of the Collectors, the information was not complete or
suitable for meaningful analysis to evaluate the benefit or otherwise of the scheme.
2. Board‘s letter of even number dated 12.01.2004 was issued in response
to an offer by APTMA that it would arrange for a study by professionals in this regard.
The objectives of the study must be to demonstrate whether the waiver of the 3% further
tax has resulted in (i) an increase in the amount of sales tax paid, (ii) a reduction in the
amount of refund claimed and (iii) reduction in quantum of flying invoices.
3. For this purpose, it is felt that the information called for would not be
sufficient. The study should cover the entire period of the scheme, i.e. including the