Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR., Islamabad, under the signature of Mr. Muhammad Iqbal Bhawana,
Secretary (STR), addressed to the Collector, Customs, Sales Tax & Central Excise,
Hyderabad/Quetta/Multan, the Collector, Collectorate of Sales Tax & Central Excise, Lahore/
Faisalabad/ Gujranwala/Rawalpindi/Peshawar, the Collector (Enforcement)/ (Hdqrs.)/ (Audit),
and the Collector, Large Taxpayers Unit (LTU), Karachi. Copy to Dr. Ghulam M. Samdani,
Secretary PVMA, Islamabad.]
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C. NO. 3(13)ST-L&P/2004 DATED 12 TH MARCH, 2005
SUBJECT:
CLARIFICATION REGARDING SRO NO 500(I)/2004 DATED
12.06.2004
The Board has received a number of letters requesting clarification of the scope
of SRO 500(I)/2004 dated 12.06.2004 as the benefit of zero-rating is denied to the
importers on different pretexts.
2. It is once again clarified that in terms of SRO 500(I)/2004 dated
12.06.2004, plant, machinery and equipment if chargeable to duty at 5% or imported
availing a concessionary rate of customs duty under a customs concessionary notification,
excluding the conditions that such goods are not manufactured locally, shall be zero-rated
for the sales tax purposes.
3. It may also be clarified that since it was not possible to mention all the
tariff headings which can be imported under a concessionary notification, Board‘s letter
of even number dated 29.07.2004 provides an indicative list only, which has already been
clarified vide Board‘s letter of even number dated 09.08.2004.
4. Accordingly, it is once again clarified that all such plant, machinery and
equipment if chargeable to customs duty @ 5% or imported under a customs
concessionary notification shall be zero-rated for the purposes of sales tax. The benefit of
zero-rating should not be denied on grounds that the tariff heading is not mentioned in the
indicative list appended as Annex-A and B to Board‘s letter dated 29.07.2004.
[Issued by the CBR, Islamabad, under the signature of Mr. Aamer Amin Bhatti, Secretary
(ST&CE-L&P), addressed to the Collector Customs, Customs House, Lahore. Copy to the M/s.
Shalimar Steel re-Rolling Mills (Pvt.)Ltd., 14-Soharwqardi Street, Shalimar Town, Lahore.]
[See also letters of even No dated 29.7.2004]
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C. NO.4(80)STB/98 DATED 14 TH MARCH, 2005
SUBJECT:
SPECIAL PROCEDURE FOR PERSONS PROVIDING OR
RENDERING TAXABLE SERVICES-CHAPTER XI OF SRO