Sales Tax Instructions

Sales Tax Instructions, 2009
2. Olive oil, classifiable under PCT heading 15.09, is also not covered by
the exemption under Sl.No.6 of the Sixth Schedule to the Sales Tax Act, 1990.
Accordingly olive oil of PCT heading 15.09 is liable to sales tax at the standard rate of
sales tax.
3. As regard ―honey‖ classifiable under PCT heading 04.09, this too is not
exempt from sales tax and is, therefore, liable to sales tax at the standard rate of 15%.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to Director Finance CSD, Rawalpindi Cantt. Copy to all the Collectors of Sales
Tax/Mirpur(AJ&K) for information and compliance. M/s Marhaba Dawakhana & Natural
Research Laboratories, Lahore, Secretary (ST.Edu.), CBR and Secretary (STT) for his file
C.No.1/166-STT/99.]
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No.3(15)STP/99 DATED 21 ST OCTOBER, 1999
SUBJECT:-
SALES TAX ON FRUIT DRIED.
I am directed to refer to your letter No.31-024-5-0, dated 30.9.1999, on the
subject cited above and to say that sales tax is exempt on fresh, frozen and otherwise
preserved (e.g. in ―coldstorage‖) fruits under Sl.No.3(ii) of the Sixth Schedule to the
Sales Tax Act, 1990. ―Dried‖ fruits are not covered by the aforesaid exemption.
Moreover, all bottled, canned or packaged fruits are also excluded from the purview of
the aforesaid exemption and are, therefore, liable to sales tax.
2. However, ―dry fruits temporarily imported from Afghanistan for
subsequent exportation‖ are exempt from sales tax under Sl.No.26(h) of the Sixth
Schedule to the Sales Tax Act, 1990.
[Issued by the CBR, Islamabad under the signature of Mr. Muhammad Tahir, Secretary
(STP) addressed to Directorate General Procurement (Army), Rawalpindi. Copy to all the
Collectors of Sales Tax/Mirpur(AJ&K) and Secretary (ST.Edu.),CBR.]
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No.3(17)STP/99(Pt.III) DATED 21 ST OCTOBER, 1999
SUBJECT:-
INPUT TAX.
I am directed to refer to your letter No.SSM/SO/B-25-A, dated 22.5.1998 on the
subject cited above and to reply your queries as under:-
6. PRINTED STATIONERY
Sales tax paid on printed stationery can be claimed as input provided the same is
purchased/got printed from a registered supplier/printer against valid sales tax
invoice and the same is exclusively usable/used in the producing/business of the
registered person.
7. REFRACTORY MATERIAL