Sales Tax Instructions

Sales Tax Instructions, 2009
TAX ON LABOUR AND INSTALLATION CHARGES
I am directed to refer to your letter No.GCI/Admn/KMZ dated 5 th August, 2004
regarding the subject cited above and to clarify that sales tax is chargeable on the supplies
made by a registered person in the course of furtherance of taxable activity. Hence, the
supplies made by you are chargeable to sales tax. However, the charges received from
your customers on account for installation of CNG station as well as the labor cost
incurred in this regard, if mentioned separately in the invoice issued by you are not
chargeable to sales tax.
[Issued by the Government of Pakistan, (Revenue Division), Central Board of Revenue,
[Sales Tax Wing], under the signature of Dr. Muhammad Zubair, Secretary (STR&C), addressed
to Mr. K. M. Zafar, General Manager, M/s. Greaves Pakistan (Pvt.)Limited., Islamabad.]
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C. NO. 3(13) ST-L&P/2004 DATED 12 TH AUGUST, 2004
SUBJECT:- WEAVING LOOMS (PCT 8646.3000) INADVERTENTLY
MISSED FROM THE LIST OF MACHINERY WITH ZERO-
RATED SALES TAX
I am directed to refer to your letter C. No. ST-146/475 dated 7 th August, 2004
and to state that the Board has adequately clarified that the zero-rating is also applicable
to such plant, machinery and equipment, imported in terms of concessionary notification
issued under section 19 of the Customs Act, 1969. As Weaving Looms (Shuttle Less)
falling under PCT heading 8646.3000 are importable under SRO 455(I)/2004 dated
12.06.2004, the same qualify for zero-rating under SRO 500(I)/2004 dated 12.06.2004.
[See also letters of even No dated 29.7.2004]
[Issued by the C.B.R., Islamabad, under the signature of Dr. Fareed Iqbal Qureshi,
Secretary (STB), addressed to Mr. Abdul Majeed Memon, Member Managing Committee, Vice
Chairman General Sales Tax & Refund, Sub-Committee (2003-04), Karachi Chamber of
Commerce & Industry, Karachi. Copy to the Collector, Collectorate of Customs, (Appraisement/
Preventive/ Exports/ Port Muhammad Bin Qasim), Karachi, the Collector, Collectorate of
Customs, Sales Tax & Central Excise, Hyderabad/ Quetta/ Multan, the Collector, Collectorate of
Customs, Lahore/ Rawalpindi/ Peshawar/ Faisalabad/ Sialkot (Sambrial), the Collector,
Collectorate of Sales Tax & Central Excise, Lahore/ Gujranwala/ Rawalpindi/ Peshawar/
Faisalabad, the Collector, Collectorate of Sales Tax (Audit/ Enforcement/Headquarter), Karachi
and the Collector, Large Taxpayer Unit, Karachi.]
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C. NO. 3(13) STP/2003 DATED 12 TH AUGUST, 2004
SUBJECT:- CLARIFICATION REGARDING ADJUSTEMENT OF SALES
TAX PAID ON VALUE ADDITION AT CUSTOM STAGE.