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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

case the value addition on local supply stage is more than 5% the importer shall be liable<br />

to pay sales tax on local supply on such higher value addition.<br />

[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-<br />

Budget, addressed to Mr. Dewan Rizwan Farooqi, Chairman, Pakistan Ship Breakers‘<br />

Association, 608, SS. Chambers, Siemens Roundabout Karachi<br />

********<br />

C. No.5/23-STB/2005 DATED 28 TH DECEMBER, 2005<br />

SUBJECT:<br />

ADDITIONAL INDICATIVE LISTS OF SRO 530(I)/2005 DATED<br />

06.06.2005.<br />

I am directed to refer to Board‘s letter of even number dated 15.12.2005 on the<br />

subject cited above and to enclose two additional indicative lists (Annex-A & B) of tariff<br />

headings covered under the said SRO. Annexure-A is applicable to import of plant,<br />

machinery, equipment and parts thereof and Annexure-B relates to local supply of plant,<br />

machinery and equipment (whether imported or locally manufactured). The enclosed lists<br />

are in addition to the lists previously communicated on 15.12.2005.<br />

Additional Annex-A<br />

8419.2000, 8421.1100, 8421.1900, 8421.3930, 8423.2000, 8423.3000, 8425.1900,<br />

8425.3900, 8427.1000, 8427.2090, 8429.1100, 8429.1900, 8429.2000, 8429.3000,<br />

8429.4000, 8429.5100, 8429.5900, 8501.4010, 8501.5320, 8501.5330, 8502.3100,<br />

8543.1100, 9010.1000, 9018.5000, 9018.9020, 9018.9030, 9018.9040, 9018.9050,<br />

9021.3100, 9021.3900, 9021.4000, 9021.9000, 9022.3000<br />

Additional Annex-B<br />

8419.2000, 8421.1100, 8421.1900, 8421.3930, 8425.1900, 8425.3900, 8427.1000,<br />

8427.2090, 8429.1100, 8429.1900, 8429.2000, 8429.3000, 8429.4000, 8429.5100,<br />

8429.5900, 8501 (excluding 8501.1000), 8502.3100, 8537.1000, 8537.2000, 9010.1000,<br />

9018.5000, 9018.9020, 9018.9030, 9018.9040, 9018.9050, 9021.3100, 9021.3900,<br />

9021.4000, 9021.9000, 9022.3000<br />

[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-<br />

Budget, addressed to The Collector, Large taxpayers‘ unit (LTU), Karachi/Lahore, the Collector,

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