Sales Tax Instructions

Sales Tax Instructions, 2009
subsequently. This is a great facility to encourage exporters and enhance
their liquidity.
[Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (STP), addressed to Mr. Akhlaq Ahmed Malik, Director, Board of Investment, M. A.
Jinnah Roads, Karachi & copy to Chief (DTO), Direct Taxes Wing, CBR, Islamabad; Collector of
Sales Tax & Central Excise, Peshawar, Rawalpindi, Gujranwala, (East) Karachi, (West) Karachi,
Lahore, Multan, Hyderabad, Quetta, Faisalabad & Secretary (Sales Tax Education).
********
U.O.No.1/98-TT/2000 DATED 8 TH NOVEMBER, 2000
SUBJECT:- EXEMPTION OF CUSTOM DUTIES ON INFORMATION
TECHNOLOGY EQUIPMENT.
The undersigned is directed to refer to Customs Wing‘s U.O. No.3(14)ICM/2000,
dated 8 th November, 2000 on the subject noted above and to state that under serial Nos.45
and 48 of Sixth Schedule to the Sales Tax Act, 1990, exemption of Sales Tax is available
only on the import/supply of computer hardware and software.
―45. Computer hardware including lap tops, notebooks, PCs, main frame and
their peripheral units and parts thereof.
48. Computer software‖.
2. As regards the items mentioned in the newspaper cutting received from
Ministry of Science & Technology, it is submitted that these items are primarily meant
for networking and communication systems and carry multiple uses/applications. No
exemption of Sales Tax is currently available on these items.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (STL&P) addressed to the Secretary (Machinery) CBR, Islamabad.]
********
C. NO.1/115-STT/2000 DATED 8 TH NOVEMBER, 2000
SUBJECT:-
EXEMPTION PAYMENT GST ON PURCHASE OF AIRCRAFT
GROUND HANDLING EQUIPMENT
I am directed to refer to your letters No.CME/C-5, dated 17.10.2000, and
24.10.2000 on the above subject and to inform you that the equipment and machinery
used for the services provided for handling of aircraft in customs airports whether
imported or purchased locally are already exempt from sales tax under entry No.39 of the
Sixth Schedule to the Sales Tax Act, 1990. You are, therefore, advised to approach the
Collector of Customs (Appraisement), Customs House, Karachi and Collector Sales Tax
& Central Excise, Lahore for necessary action pertaining to the clearance / purchase of
such equipment and machinery.
[Issued by the CBR., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (STP), addressed to M/s. Chemch Aviation (Pvt.) Ltd., Faisalabad & copy to Customs
(Appraisement), Karachi/ Sales Tax & Central Excise, Lahore.]
********