Sales Tax Instructions

Sales Tax Instructions, 2009
Gujranwala/ Rawalpindi/ Peshawar, the Collector (Enforcement) / (Hdqrs.) / (Audit) and the
Collector, Large Taxpayers‘ Unit (LTU), Karachi / Lahore]
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C. NO.5/9-STB/2005 DATED 8 TH JULY, 2005
SUBJECT:
ITEMS INCLUDED IN THE THIRD SCHEDULE TO THE SALES
TAX ACT, 1990.
I am directed to refer to the subject cited and to clarify that the consumer
goods/items, which have became chargeable to sales tax on the basis of printed retail
price by virtue of their being in the Third Schedule to the Sales Tax Act, 1990 do not
include ‗laundry soap‘. Hence, sales tax on laundry soap shall to be collected in the same
manner as in vogue before the budget FY 2005-06.
[Issued by the CBR., Islamabad, under the signature of Mr. Muhammad Zubair ,
Secretary (ST&FE-Budget), 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),
Sales Tax House, Karachi and the Collector, Large Taxpayers‘ Unit (LTU), Karachi / Lahore.]
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C. NO.3(5)-ST-L&P/05 DATED 8 TH JULY, 2005
SUBJECT:
CLARIFICATION REGARDING ZERO-RATING OF SALES
TAX UNDER SRO 530(I) 2005 DATED 06.06.2005
I am directed to refer to letter ref nil received on 05.07.2005 from M/s Rafi
Sultan Enterprises, Karachi regarding scope of zero-rating under SRO 530(I)/2005 dated
06.06.2005 as apparently the customs authorities are pressing the importers to provide a
case to case clarification and to clarify that all such plant, machinery and equipment that
were zero-rated under the notification SRO 500(I)/2004 dated 12.06.2004 qualify for
zero-rating of sale tax under notification SRO 530(I)/2005 dated 06.06.2005. The
indicative list of PCT headings mentioned in Board‘s letter of even number dated 9 th
August, 2004, is also valid for the purposes of SRO 530(I)/2005 dated 06.06.2005.
2. It is therefore desired that necessary instruction may be issued to the
concerned assessing staff accordingly so that importers should not suffer for want of case
to case basis clarifications.
[Issued by the CBR., Islamabad, under the signature of Mr.Aamir Amin Bhatti, Secretary
(ST&FE-L&P), addressed to the All Collectors of Sales Tax & Federal Excise]
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C. No.5/7-STB/2005 DATED 8 TH JULY, 2005
SUBJECT:
ZERO-RATING OF SERVICES PROVIDED
TO THE REGISTERED PERSON FALLING