Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:
SALES TAX EXEMPTION ON LOCAL SUPPLIES I.E. PARTS
FOR IMPORTED PLANT, MACHINERY AND EQUIPMENT
USED BY TEXTILES, APPAREL & KNITWEAR INDUSTRY
I am directed to refer to your letter dated 20.06.2005 on the subject cited above
and to clarify that in terms of notification SRO 530(I)/2005 dated 06.06.2005 parts of
such plant, machinery and equipment, that is zero-rated, shall also qualify for zero-rating
of sales tax at the time of import as well as on local supplies. As regards serial No.2 of
the table appended with the aforesaid notification, the same deals with supply of locally
manufactured plant, machinery and equipment.
[Issued by the CBR., Islamabad, under the signature of Mr. Aamer Amin Bhatti ,
Secretary (STFE-L&P), addressed to the Collector, address to the Managing Directector & CEO,
Al Murtaza Machinery Co (PVT) Ltd shaheen view A-18, block-6 P.E.C.H.S. shahrah-e-faisal
Karachi]
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C. No.5/8-STB/2005 DATED 5 TH JULY, 2005
SUBJECT:
EXEMPTION OF SALES TAX ON IMPORT
OF EQUIPMENT.
I am directed to refer to your letter dated 01.07.2005 on the subject cited above
and to clarify that ‗Scanner & Image Processors‘, falling under PCT heading 9010.1000
qualifies for sales tax zero-rating under SRO 530(I)/2005 dated 06.06.2005 at import as
well as local supply stage.
[Issued by the CBR, Islamabad, under the signature of Dr. Muhammad Zubair, Secretary
(ST&CE-Budget), addressed to Mr. S. Haider Shabbir, Resident Representative, M/s
Photographic Goods Importers Group, Karachi.
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C. NO.5/9-STB/2005 DATED 8 TH JULY, 2005
SUBJECT:
PERMISSION TO SUPPLY GOODS CHARGEABLE TO SALES
TAX AT RETAIL PRICE IN PRE-PRINTED PACKING
MATERIALS.
I am directed to refer to he subject cited above and to say that with effect from
the 1 st July, 2005, a number of consumer goods/items have become chargeable to sales t
on the basis of printed retail price by virtue of their being in the Third Schedule to the
Sales Tax Act, 1990. These include toilet soap, detergents. Shampoos, toothpaste,
shaving creams, perfumery & cosmetics, biscuits & confectionery, tea, powder/milk
drinks, footwear etc.