Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR., Islamabad, under the signature of Mr. Aamer Amin Bhatti,
Secretary (ST&CE-L&P), addressed to All Collectors of Sales Tax & C.E. Copy to P. S. to
Member (Sales Tax & CE), CBR, Islamabad, all Collectors of Customs, with the advise to issue
necessary instructions that sales tax on the basis of minimum value addition shall also be zerorated
on commercial imports of goods listed under notification SRO 621(i)/2005 dated
17.06.2005, Federation of Chambers of Commerce & Industry, Chambers of Commerce &
Industry, Karachi/ Hyderabad/ Quetta/ Multan/ Lahore/ Faisalabad/ Gujranwala/
Rawalpindi/Peshawar.]
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C. NO. 3(5)ST-L&P/05 DATED 23 RD JUNE, 2005
SUBJECT:
ZERO-RATING OF ELECTRO MEDICAL EQUIPMENT UNDER
SRO 530(I)/2005 DATED 06.06.2005
I am directed to refer to your letter Ref FC.ST/SRO 530/CHS dated 14-06-2005
on the subject cited above and to clarify that in terms of SRO 530(1)/2005 dated 06-06-
2005, sales tax is zero-rated on all types of plant, machinery and equipment (whether or
not manufactured locally), including parts thereof, which attracts customs duty at a
statutory rate of 5% or is imported against a notification issued under section 19 of the
Customs Act, 1969 (IV of 1969). Accordingly, sales tax on import of such Electromedical
equipment falling under PCT 90.18 and 90.22 shall be zero-rated, which is
chargeable to customs duty at a statutory rate of 5%.
[Issued by the CBR., Islamabad, under the signature of Mr. Aamer Amin Bhatti,
Secretary (ST&CE-L&P), addressed to Mr. A. Shaheen, Dy. General Manager, M/s. Siemens
Pakistan Engg. Co. Ltd., Estate Avenue, SITE, Karachi. Copy to the Collector, Collectorate of
Customs (Appraisement/Preventive), Customs House, Karachi. Port Qasim/Lahore/
Silakot/Quetta/Hyderabad/ Faisalabad/Rawalpindi.]
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C. NO.3(5)ST-L&P/05 DATED 23 RD JUNE, 2005
SUBJECT:
ZERO-RATING OF ELECTRO MEDICAL EQUIPMENT UNDER
SRO 530(I)/2005 DATED 06.06.2005
I am directed to refer to your letter dated 16-.06.2005 on the subject cited above
and to clarify that in terms of SRO 530(1)/2005 dated 06.06.2005, sales tax is zero-rated
on all types of plant, machinery and equipment (whether or not manufactured locally),
including parts thereof, which attracts customs duty at a statutory rate of 5% or is
imported against a notification under section 19 of the Customs Act, 1969 (IV of 1969).
Accordingly, sales tax on import and supply of equipment classifiable under PCT
heading 9018.9090 and 9021.9000, shall be zero-rated, if chargeable to customs duty at a
statutory rate of 5% and such equipment is neither a consumer durable nor an office
machine.
[Issued by the CBR., Islamabad, under the signature of Mr. Aamer Amin Bhatti,
Secretary (ST&CE-L&P), addressed to Mr. Mansoor Jokhio, Managing Partner, M/s.