Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STT) addressed to Collector, Sales Tax, Lahore. Copy to all the other Collectors of Sales
Tax/Mirpur(AJ&K) and Secretary (ST.Edu.),CBR]
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C. NO.1/68-STT/99 DATED 21 ST APRIL, 1999
SUBJECT:-
EXEMPTION OF SALES TAX ON THE PRINTING OF AUDIT
REPORTS
I am directed to refer to your letter No.115-ARI/DGARR/12-97, dated
10.04.1999 on the subject cited above and to say that Audit Reports published in book
form by the office of the Directorate General Revenue Receipt Audit, Lahore, are
covered within the meaning of ―Book‖ and are thus exempted from sales tax as per the
entry at S. No.21 of the Sixth Schedule to the Sales Tax Act, 1990.
[Issued by the CBR,. Islamabad, under the signature of Mr. Muhammad Tahir, Secretary
(STT), addressed to Mr. Tahir Kamal, Deputy Director, Directorate General Revenue Receipt
Audit (North), PT & T. Audit Building, Mouj-e-Darya Road, Lahore, with their letter No.115-
ARI/DGARR/12-97, dated 10 th April, 1999]. Copy of letter is reproduced below:-
The Chief, Sales Tax,
Central Board of Revenue, Islamabad.
SUBJECT: EXEMPTION OF SALES TAX ON THE PRINTING OF AUDIT
REPORTS
Government Printing Press has to supply printed Audit Reports to different audit offices
for laying them before the respective legislatures. According to Item No.52 of the Sixth Schedule
to the Sales Tax Act, 1990, books, journals and periodicals, excluding directories of all sorts, are
exempt from sales tax. This position has been explained to the Press. Notwithstanding this, the
Press is insisting to charge sales tax on this supply, while this office holds that the books are
exempt from the tax. The favor of a clarification / confirmation to this effect is requested.
Mr. Tahir Kamal
Deputy Director
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C. NO.3(2)STP/99, DATED 22 ND APRIL, 1999
SUBJECT:-
SALES TAX ON DELIVERY CHARGES ON GOODS SUPPLIED
I am directed to refer to your letter No.KST-SL-2241, dated 05.03.1999 on the
above subject and to say that value of supply has been defined under section 2(46), as
under:-
―Value of supply‖ means, in respect of a taxable supply, the consideration
in money including all Federal and Provincial duties, if any, which the
supplier receives from the recipient for that supply but excluding the
amount of tax‖.
2. The tax has to be assessed on the total amount charged for the supply
(including all duties etc. but excluding the amount of sales tax). The consideration in
money is for the taxable supply and not for the bare taxable goods. Therefore, all charges,
received for the supply of taxable goods, from part of the ―value of supply‖.