Sales Tax Instructions

Sales Tax Instructions, 2009
the Collector of Sales Tax & Central Excise, Gujranwala/ Lahore/ Rawalpindi/ Peshawar and
Faisalabad, the Collector of Sales Tax & Central Excise, LTU-Karachi/LTU-Lahore, the
Collector of Sales Tax & Central Excise (Audit), Sales Tax House, Karachi and the Collector of
Customs, Sales TAX & Central Excise, Hyderabad/ Quetta & Multan.]
********
C. No.1(24)STT/2005 DATED 22 ND NOVEMBER, 2005
SUBJECT: SALES TAX EXEMPTION FOR JET A-1
FUEL FOR UN WFP AIR OPERATION
PAKISTAN
I am directed to refer to UN WFP‘s letters no ADM/600/PU/161, dated 18 th
November, 2005 and 21 st November, 2005 on the subject cited above and to say that the
supply of goods to United Nations and Organizations working under it is zero-rated in
terms of Chapter VIII of SRO 533(I)/2005 dated 06.06.2005 (copy enclosed). You may,
therefore, follow the said procedure to obtain zero-rated supplies of the fuel for
consumption in Pakistan, as per the laid down procedure.
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to Mr German Valdivia, UN WFP Representative, Islamabad]
********
C. No. 5/9-STB/2005 DATED 26 TH NOVEMBER, 2005
SUBJECT:
SALES TAX ON THE SALES OF PURE
CHOCOLATES
CLARIFICATION
REGARDING.
I am directed to refer to your letter Ref: ADM/167/05 dated 10 th November,
2005, on the subject cited above and to clarify that pure chocolates are not an item falling
in the Third Schedule to the Sales Tax Act, 1990. However, chocolates coated biscuits do
fall in the Third Schedule of the Sales Tax Act, 1990.
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to Mr. S. Hashim Rizvi, Finance Manager, S.M. Food Makers, 1-KM, New
Central Jail Road, Multan.]
********
C.NO. 1(117) STJ/2004-Hyd DATED 28 TH NOVEMBER, 2005
SUBJECT:
CLARIFICATION REGARDING FILING OF APPEAL BEFORE
THE APPELLATE TRIBUNAL