Sales Tax Instructions

Sales Tax Instructions, 2009
of Commerce & Industry (FPCCI), Karachi and the Chamber of Commerce & Industry, Lahore/
Karachi/ Peshawar/ Rawalpindi/ Faisalabad/ Multan/ Gujranwala.]
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C.NO. 3(12) STL&P/2004 DATED 13 TH AUGUST, 2005
SUBJECT:
AMENDMENT IN ANNEXURE-C TO THE CHAPTER II OF
SALES TAX SPECIAL PROCEDURE RULES, 2004
The Annexure-C to chapter II of the Sales Tax Special Procedure Rules, 2004 as
notified vide notification SRO. 484(I)/2004 dated 12.06.2004 was amended vide
notification No SRO 768 (I) 2004 dated 08.08.2004. It has, however, been observed that
commercial importers are filing statement of value addition as per Annexure-C as it stood
prior to amendment vide SRO 768(I) 2004 dated 08.08.2004. Accordingly, Collectorates
are advised to look into this aspect and take suitable measure to inform the taxpayers as
to updated position subsequent to aforesaid amendment.
[Issued by the C.B.R., Islamabad, under the signature of Mr. Ahmed Reza Khan,
Secretary (ST&FE-L&P), addressed to the Collectors, Large Taxpayer Unit, Lahore/ Karachi, the
Collectors, Sales Tax & Federal Excise, Karachi (Hqrs)/ Karachi (Enforcement)/ Karachi (Audit),
Lahore/ Faisalabad/ Gujranwala/ Rawalpindi/ Peshawar and the Collectors of Customs, Sales
Tax & Federal Excise, Hyderabad/ Quetta/ Multan.
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C. No.5/23-STB/2005 DATED 15 TH AUGUST, 2005
SUBJECT: CLARIFICATION REGARDING SRO 530(I)/2005 DATED
06.06.2005.
I am directed to refer to the subject cited above and to say that several registered
persons have approached the Board seeking clarification regarding the rate of sales tax
applicable on import & supply of various goods (plant, machinery & equipment) under
SRO 530(I)/2005 dated 06.06.2005.
2. After having examined these representations, the Board is pleased to
convey an indicative list of the tariff headings mentioned in Annex-A, which qualify for
sales tax zero-rating at import stage. Likewise, the tariff headings mentioned in Annex-B
qualify for sales tax zero-rating at local supply stage, in terms of SRO 530(I)/2005 dated
06.06.2005.
3. It may be noted that the aforementioned lists are only indicative, and not
exhaustive. For the plant, machinery & equipment (including parts thereof), which may
qualify for sales tax zero-rating at import & supply stages but not mentioned in these
lists, the Collectors may examine and decide on merit after taking into account that the
goods, in respect of which sales tax zero-rating has been claimed, fulfill the criteria laid
down for plant, machinery & equipment under the subject SRO.