06.03.2018 Views

Sales Tax Instructions

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

C. NO. 1(82)-STT/96 DATED 29 TH MAY, 2001<br />

SUBJECT:-<br />

CONFIRMATION REGARDING EXEMPTION OF SALES TAX<br />

ON CEMENT BLOCKS AND BRICKS.<br />

I am directed to refer to your letter dated 16-5-2001 on the above subject and to<br />

say that Bricks and Cement Blocks falling under PCT Headings 6810.1100 and<br />

6901.0000 are currently exempt from sales tax under S. No. 56 of the Sixth Schedule of<br />

<strong>Sales</strong> <strong>Tax</strong> Act, 1990 without any conditions.<br />

[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,<br />

Secretary (ST-L&P), addressed to Syed Muhammad Akhlaque, Advocate, Karachi & Collectorate<br />

of Customs, ST & CE, Quetta, Hyderabad, Multan; Collector of ST & CE (East)/(West) Karachi,<br />

Rawalpindi, Peshawar, Gujranwala, Lahore, Collector of <strong>Sales</strong> <strong>Tax</strong>, Faisalabad,].<br />

********<br />

C.No. 1/57-STT/96 DATED 29 TH MAY, 2001<br />

SUBJECT:-<br />

SALES TAX EXEMPTION ON IMPORT OF EDIBLE OILS IN<br />

CRUDE FORM UNDER THE 6 TH SCHEDULE TO THE SALES<br />

TAX ACT, 1990.<br />

I am directed to refer to the Collector of Customs, Port Muhammad Bin Qasim,<br />

Karachi‘s letter No. SI/Misc/59/2001-PQ, dated 30.4.2001 and Collector of Customs<br />

(Preventive), Karachi‘s letter No. S5/Misc/33/2001-Oil, dated 17.3.2001, on the above<br />

subject and to clarify that exemption of sales tax admissible on edible oils under serial<br />

No. 6 of the Sixth Schedule to the <strong>Sales</strong> <strong>Tax</strong> Act, 1990 is available on all edible oils<br />

whether in crude or refined form. The only oils chargeable to GST at import stage are<br />

palm oil and soya bean oil.<br />

[Issued by the CBR, Islamabad under the signature of Dr. Ashfaq Ahmed Tunio,<br />

Secretary (STL & P) addressed to all the Collectors of <strong>Sales</strong> <strong>Tax</strong>.]<br />

********<br />

C.No.1/25-STT/2000 DATED 31 ST MAY, 2001<br />

SUBJECT:-<br />

LEVY OF SALES TAX ON RAW SUGAR MANUFACTURED

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!