Sales Tax Instructions

Sales Tax Instructions, 2009
(c)
Following items classified under Chapter 90 of Pakistan Customs Tariff
9018.1100, 9018.1200, 9018.1300 9018.1400, 9018.1900,
9018.2000, 9018.5000, 9018.9010 9018.9020, 9018.9030,
9018.9040, 9018.9050, 9018.9060 9018.9070, 9018.9090,
9019.2010, 9019.2020, 9019.2090 9021.1000, 9021.3100,
9021.3900, 9021.4000, 9021.5000 9021.9000, 9022.1200,
9022.1300, 9022.1400, 9022.1900 9022.2100, 9022.2900,
9022.3000 9022.9000.
and
[See also letters of even No dated 9.8.2004 and 12.3. 2005]
[Issued by the CBR., Islamabad, under the signature of Dr. Fareed Iqbal Qureshi,
Secretary (STB), addressed to the Collector, Collectorate of Customs, (Appraisement/Preventive
/Export), Customs House, Karachi; the Collector, Collectorate of Customs, (Port Muhammad Bin
Qasim), Karachi; the Collector, Collectorate of Customs, Sales Tax & Central Excise,
Hyderabad/ Quetta/ Multan; the Collector, Collectorate of Customs, Lahore/ Sambrial (Silakot)/
Rawalpindi/ Peshawar/ Faisalabad; the Collector, Collectorate of Sales Tax & Central Excise,
Lahore/ Gujranwala/ Rawalpindi/ Peshawar/ Faisalabad; the Collector, Collectorate of Sales Tax
(Audit/ Enforcement)/ Headquarters), Sales Tax House, Karachi The Collector, Large Taxpayers
Unit, Karachi.]
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C. NO.1(14)STR/2000 (Vol-II) DATED 31 ST JULY, 2004
SUBJECT:- EXEMPTION THRESHOLD IN RESPECT OF LAUNDRIES /
DRYCLEANERS BEAUTY PARLORS, CATERERS, HOTELS
AND RESTAURANTS.
I am directed to refer to the subject cited above and to say that a number of
queries have been received in CBR from various quarters regarding exemption threshold
in respect of the services provided by laundries/ drycleaners, beauty parlors, caterers,
hotels and restaurants.
2. It is hereby clarified that the exemption threshold in respect of
laundries/drycleaners, beauty parlors and caterers should be the same as prescribed for
the retailers and manufacturers i.e. they are required to be registered and liable to charge,
collect & pay sales tax if their annual turnover is more than five million rupees.
3. As regards the exemption threshold in respect of hotels & restaurants, it
is clarified that a hotel, if providing or rendering taxable services to its clients or
members shall charge, collect and pay sales tax @ 15% of the service charges received
for such services and file monthly sales tax return-cum-payment challan within the due
date. However, in case of a restaurant providing food, beverages & other eatables only
and not providing taxable services, it is and accordingly exemption threshold prescribed
for manufactures should apply for the purposes of sales tax registration.