Sales Tax Instructions

(vii)
(viii)
Example
Description and
quantity
Taxable goods
Purchase value
Value addition
―Stock declared
under SRO
614(I)/2000,
dated 2.9.2000
Sales Tax Instructions, 2009
The value excluded sales tax should however, be the total value of goods
including the value addition; and
Sales tax should be calculated and charged @ 15% of the value addition
only.
As an illustration, the invoice can be prepared as follows:-
Value
excluding
sales tax
110,000
100,000
10,000
Rate of
Sales
Tax
Amount of
further tax
@1.5%
Total
Sales Tax
Payable
Value
including
sales tax
15% 1.5% 1,650 111.650
2. In the monthly return, purchase value and value addition may not be
split. The amount of sales tax due @ 15% of the value addition may be mentioned in
column number 6(a) in case goods are sold to registered/enrolled persons. In case of
supplies to non-registered / non-enrolled persons, further tax @ 1.5% may be charged and
mentioned along with the amount of sales tax charged @ 15 % on the invoice as well as
in column 6(b) of the return. Reference to SRO 614(I)/2000, dated 2.9.2000 may be
mentioned at a suitable place in the sales tax invoice as well as in the return.
[Issued by the CBR under the signature of Dr. Ashfaq Ahmed Tunio, Secretary (ST-
L&P), addressed to M/s. Sohail Traders, Rambhartia Street, Judia Bazar, Karachi & copy to the
a33 Collectors of Sales Tax & Central Excise, Director Computer (Sales Tax Wing), & Secretary
(Sales Tax Education), CBR.]
********
C.No.3(62)STP/97 DATED 15 TH NOVEMBER, 2000
SUBJECT:- SUPPLY OF STATIONERY ITEMS TO EMBASSIES –
PAYMENT OF SALES TAX.
I am directed to refer to your letter No.Nil dated 30.10.2000 on the subject cited
above and to state that supplies made to diplomats, diplomatic missions, privileged
persons and privileged organizations which are covered under various Acts, Orders,
Rules, Regulations and Agreements passed by the Parliament or issued or agreed by the
Government of Pakistan are entitled to the facility of zero-rating under S.No.2 of the fifth
Schedule to the Sales Tax Act, 1990 read with section 4(a) thereof. The procedure for
making such supplies is given in SRO.490(I)/96 dated 13.6.1996 (copy enclosed). It is,
therefore, advised that the procedure prescribed in the said notification may please be
followed before making zero rated supplies to such persons or organizations.
[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P) addressed to M/s S.M. Traders, Islamabad. Copy endorsed to all the
Collectors of Sales Tax & Central Excise and Secretary (STE).]
********