Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad, under the signature of Dr. Muhammad Zubair, Secretary
(ST & CE- Budget), addressed to Mr. Kashifullah Khan, Senior Manager M/s. Tariq Abdul Ghani
& Co., Karachi.]
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C. NO.3(13)ST-L&P/04 DATED 2 ND MARCH, 2005
SUBJECT: SALES TAX ON MACHINERY PRODUCED LOCALLY – SRO
500(I)/2004 DATED 12.06.2004
Please refer to your letter No.Fin/Stax/2005 dated 24.02.2005 on the subject cited
above.
2. It is clarified that in terms of Notification SRO 500(I)/2004 dated
12.06.2004, sales tax will be charged @ zero percent on local supply of all plant,
machinery and equipment, provided the said plant, machinery and equipment is covered
by the definition assigned to it in a notification issued under section 19 of the Customs
Act, 1969.
3. In view of above, if the items mentioned in the list appended with your
aforesaid letter fall within the definition of plant, machinery and equipment as explained
in a notification issued under section 19 of the Customs Act, 1969, they will be charged
to sales tax @ zero percent on local supply thereof in terms of the aforesaid SRO.
[Issued by the CBR, Islamabad, under the signature of Dr. Muhammad Zubair, Secretary
(ST & CE- Budget), addressed to Mr. Aslam M. Zaidi, General Manager (Finance) & Company
Secretary, Pakistan Machine Tool Factory (Pvt.)Ltd., Karachi.]
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C. NO. 3(13)ST-L&P/04 (Vol-I) DATED 2 ND MARCH, 2005
SUBJECT:
TENDER NO.27-0860-1-0 (AO SET SMALL)
I am directed to refer to your letter No.27-0860-1-0 dated 25.02.2005 on the
subject cited above and to say that the Board vide its letter of even number dated
04.02.2005 issued clarification to M/s. MEDTRADE, Karachi wherein it was clarified
that import and supply of orthopedic implants and instruments, falling under PCT
heading 9018.9090 and 9021.9000 will be chargeable to sales tax @ zero percent.
2. Since, it was not clearly mentioned din your earlier letter dated
02.02.2005 that the item (AO set) is an orthopedic implant, the rate of sales tax on import
& supply thereof was mentioned as 15% in Board‘s clarification dated 24.02.2005.
3. In view of the explanation given now, it may be corrected that the said
item, being orthopedic implant will be chargeable to sales tax @ zero percent on local
supply thereof.