Sales Tax Instructions

Sales Tax Instructions, 2009
mobile grid stations‘ shall be charged to sales tax @ zero percent on supply thereof, in
terms of SRO 530(1)/2005 dated 06.06.2005.
2. As regards documentary requirement to import zero-rated components &
parts used in the manufacture of capital goods, it is clarified that the importer is not
required to produce any document/indemnity bond, etc. at the time of import for availing
facility of sales tax zero-rating under SRO. 527(1)/2005 dated 06.06.2005, except for
declaration on GD regarding his status as manufacturer of capital goods and his
requirement as per customs survey notification, if any.
3. So far as documentary requirement for local purchase of zero-rated
inputs, it is to clarify that no such requirements is prescribed under SRO 527(1)/2005,
except that the buyer is registered for sales tax purposes as manufacturer of capital goods.
4. With regard to the query relating to zero-rating of utilities, it is clarified
that presently there is no such facility available to the manufacturers of capital goods.
Hence, they may claim refund of the amount of input tax paid on electricity & gas.
[Issued by the CBR., Islamabad, under the signature of Dr.Muhammad Zubair, Secretary
(ST&CE-Budget), addressed to M/s. Alstom Pakistan (Pvt.)Ltd., D-163, SITE, Karachi. Copy to
the Collector, Collectorate of Customs (Appraisement), Karachi /(Port Qasim)/Lahore.]
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C. No. 5/10-STB/2005 DATED 21 ST JUNE, 2005
SUBJECT:
IMPORT OF SECONDHAND FOOTWEAR
UNDER SRO 535(I)/2005 DATED 06.06.2005
SUPERCEDED BY SRO 621(I)/2005 DATED
17.06.2005.
I am directed to refer to the Collectorate of Customs (Appraisement), Karachi‘s
letter C. No.SI/MISC/127/2005-IV dated 17.06.2005 on the subject cited above and to
clarify that the Notification SRO 621(I)/2005 dated 17.06.2005 provides zero-rating
facility to the entire chain of textiles and articles thereof falling under PCT heading
5001.0000 to 6310.9000 (all headings from Chapter 50 to 63 of the Customs Tariff).
2. By virtue of aforesaid, ‗worn clothing & other worn articles‘ falling
under PCT heading 63.10 are also covered, meaning thereby that zero-rating facility shall
also be available to such items.
[Issued by the CBR, Islamabad, under the signature of Dr. Muhammad Zubair, Secretary
(ST&CE-Budget), addressed to the Collector, Collectorate of Customs (Appraisement), Custom
House, Karachi]