Sales Tax Instructions

Sales Tax Instructions, 2009
4 Classification of cotton
waste and levy of sales
tax -- clarification
regarding
5 Chargeability of sales tax
on second hand bailing
hoops. [Redundant vide
letter C.No.3(1)/STP/98
dated 16.07.1998]
6 Sales tax on computer
forms.
7 Fixed sales tax on looms
manufacture woven
strips.
8 Levy of sales tax on
mango pulp
9 Classification of acidified
milk.
10 Sales tax (bagasse &
other residues)
11 Treatment of ―Ovaltine‖
under SRO 198(I)/98,
dated 28.03.1998.
12 P.C.T. Classification of
Dettol.
13 PCT classification of
‗flavoured milk‖.
14 Distinction between rape
seed and canola seed.
15 Levy of sales tax on milk
preparation and
applicability of sales tax
on infant milk.
C. No.16(34)/ ST
/87 Dated 30 th
April, 1991
Sales Tax Circular
No.3/1991, dt.
28 th December,
1991.
C.No.16(13) STT
I/92, dated 19 th
January, 1993
C. No. 5(42) FST
/92, dated 3 rd
May, 1993
C.No.16(4)-STT
/82, dated 11 th
October, 1994
C.No.16(58)-STT
/88, dated 13 th
December, 1994
C. No. 1(8)Gst-
I/93 (Pt.), Dated
13 th December,
1994
C. No. 1/42 STT
/96, dated 4 th
July, 1998
C.No.1(16)STP/
94, dated 12 th
October, 1998.
C. No. 1/42-STT/
96, dated 29 th
April, 1999.
C. No. 3(17) Tar-
I /92, dated 9 th
April, 2001.
C. No. 1/42-STT
/99, dated 21 st
April, 2001
Combed and carded waste
classified under PCT
Heading 52.03. and liable
to ST.
Chargeability of tax on
bailing hoops.
13
19
Computer printed forms are 47
classifiable under Heading
No. 48.20.
Woven strips of cotton yarn 52
(Newar) are classifiable
under PCT 5806.3100 and
liable to ST.
Mango Pulp is classifiable 92
under Chapter 8 of the
Pakistan Customs Tariff.
Acidified milk is 97
classifiable under PCT
heading 04.03
Bagasse and press mud are 100
classifiable under PCT
Heading 23.03 and are
exempt from sales tax
under SRO 555(I)/94.
―Ovaltine‖ cannot be ter- 276
med as a ―milk-based preparation‖,
hence liable to ST.
Classification of Dettol. 327
Flavoured milk (PCT
2202.9010) not exempt.
418
Classification of rape seed. 682
Milk preparations as are
obtained by replacement of
one of the constituents by
another substance may be
classified under PCT
686