Sales Tax Instructions

Sales Tax Instructions, 2009
(a)
Value of imported goods determined
under section 25 of the Customs Act,
1969 (iv of 1969) = Rs.100.00
(b) Customs duty e.g. @ 20% = Rs. 20.00
(c) Assessed import value (=a+b) = Rs.120.00
(d)
Sales tax @ 15% payable on bill of
entry = Rs. 18.00
(e)
Value of supplies, with value
addition of 10% [= c +(c x 10/100)].
= Rs.132.00
(f)
(g)
Value addition on which sales tax is
payable (= e – c) = Rs. 12.00
Sales tax on value addition ( = f x
15/100) (payable on treasury
challan)‖; and = Rs. 1.80
(c) in Annex ‗A‘, --
(i)
for the figure ―14, the figure ―10‖ shall be substituted; and
for the figure ―020000‖ the figure ―0220000‖ shall be substituted; and
(d)
in Annex ‗C‘, for the figure ―0.14‖, the figure ―0.10‖, shall be substituted.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Shahid Ahmed, Additional
Secretary, vide File C. No. 3(12)St-L&P/2004.]
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C. NO.1(27)STR/2000 DATED 28 TH JULY, 2004
SUBJECT:- CLARIFICATION
I am directed to refer to your letter dated 01.07.2004 on the subject cited above
and to clarify that since the marriage halls and lawns provide services to their clients,
they are to be treated as ―Service Providers‖ for the purposes of Sales Tax Act, 1990 read
with the Provincial Sales Tax Ordinance, 2000, and are liable to pay sales tax @ 15% of
the value of taxable services provided by them.
[Issued by the C. B. R., Islamabad, under the signature of Dr.Muhammad Zubair,
Secretary (STR&C), addressed to M/s. Maqsood Tax Advisor & Consultants, 68-B-III, Gulberg-
III, Lahore and copy endorsed to all the Collectors of Sales Tax & Central Excise.]
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