Sales Tax Instructions

Sales Tax Instructions, 2009
Hyderabad/Quetta/Multan, the Collector, Collectorate of Sales Tax & Central Excise, Lahore/
Faisalabad/ Gujranwala/Rawalpindi/Peshawar, the Collector (Enforcement), Sales Tax House,
Karachi. Copy to P. S. to Member (Sales Tax & CE) CBR, Islamabad and Mr. Suhail Afzal, Chief
STARR/BPR, Customs House, Lahore.]
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C. NO.3(13)ST-L&P/04
DATED 13 TH APRIL, 2005
SUBJECT:
ADMISSIBILITY OF EXEMPTION OF SALES TAX IN TERMS
OF SRO 500(I)/2004 ON IMPORT OF SPARE PARTS
I am directed to refer to Collectorate‘s letter No. S1/MISC/35/2005-VI dated 02.03.2005
on the subject cited above and to say that the Board has repeatedly clarified that zero-rating of
sales tax in terms of SRO 500(I)/2004 is only available on such plant, machinery and equipment
which is imported under a concessionary notification issued in terms of section 19 of the Customs
Act, 1969(IV) of 1969) subject to same conditions, restrictions and procedures as are prescribed
there under, excluding the condition that such goods are not manufactured locally and such plant,
machinery and equipment which attracts statutory rate of custom duty of 5%.
2. Accordingly only plant, machinery and equipment covered under the
definition assigned to it in a notification issued under section 19 of the Customs Act,
1969 qualify for zero-rating under SRO 500(I)/2004 dated 12.06.2004. Spare parts being
not covered under the definition of machinery given under customs concessionary
notification do not qualify for zero-rating in terms of SRO 500(I)/2004 dated 12.06.2004.
[Issued by the CBR., Islamabad, under the signature of Mr. Aamer Amin Bhatti,
Secretary (ST&CE-L&P), addressed to the Collector (Appraisement), Customs House, Karachi.
Copy to all Collectors of Customs.]
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C. NO.3(13)ST-L&P/2003
DATED 13 TH APRIL, 2005
SUBJECT: REQUEST TO CONFIRM THAT ‗LEAD PANELS‘
CLASSIFIABLE UNDER HS 8531 LIABLE TO CUSTOMS DUTY
@ 5% AD-VAL ARE ZERO-RATED IN TERMS OF SRO
500(I)/2004 DATED 12.06.2004
I am directed to refer to letter ref. No. Nil dated 02.04.2005 of M/s. Impact
Media Services (Pvt.) Ltd., on the subject cited above enclosing therewith a copy of the
Goods Declaration No. 40622 dated 31.03.2005 (copies enclosed). The partially legible
endorsement of the appraising officer on the GD indicates that the benefit of zero-rating
has been denied apparently on grounds that the good have not been mentioned in the list
of goods attached as annexure to Board‘s earlier clarification.