Sales Tax Instructions

Sales Tax Instructions, 2009
37 Application for DTRE
approval under SRO
563(1)/2005 dated
06.06.2005.
28 th April, 2007 scheme.
C. No 4(37) DTR Banned and restricted items
E/2006/55223 cannot be allowed import
dated 15 th May, under DTRE except with
2007
permission of Commerce.
1508
DUE DATE--see Date of Payment of Sales Tax
DUTY & TAX REMMISSION RULES for Exports-- see DTRE
DUTY FREE SHOPS :
1 Exemption of sales tax
for purchase of goods for
duty free shop at Jinnah
Terminal Complex Quaid
-e-Azam International
Airport, Karachi. [Rescin
ded vide STGO No.3 of
2004 dated 12 th June, 2004]
2 Supply of cosmetics to
PIA for international
flights-duty & sales tax
status of.
3 Zero-rated supply of
locally manufactured
goods to Duty Free Shopprocedure
regarding.
[Amended vide Sales Tax
General Order No.3 of
2003 dated 23.06.2003.
Rescin ded vide STGO No.3
of 2004 dt 12th June, 2004]
4 Zero-rated supply of
locally manufactured
goods to duty free shopsprocedure
regarding.
[Rescinded vide STGO
No.3 of 2004 dt 12.6.2004]
5 Consolidation of sales tax
general orders.
6 Repayment of sales tax to
Duty Free Shops on
locally manufactured
goods.
Sales Tax General
Order No.1/
1992, dated 29 th
July, 1992.
Sales Tax Ruling/
Instruction No.
31/ 2002, dated
11 th April, 2002.
Sales Tax General
Order No.4/
2002, dated 1 st
November,2002.
Sales Tax General
No.3/ 2003,
dated 23 rd June,
2003.
Sales Tax Gene
ral Order No.3 of
2004 dated 12 th
June, 2004
Sales Tax Gene
ral Order No. 03
of 2005 dated 1 st
September, 2005
Procedure for exemption on
supply of locally
manufactured goods to duty
free shop.
Stores & provisions for
internatio-nal flights &
items for duty free shops
zero-rated.
Procedure for receipt of
locally manufactured goods
(under zero-rating) by Duty
Free Shops.
Zero-rate supply to duty
free shops-Amendment in
CGO No.4/ 2002.
Consolidation of various
General Orders.
DFS are entitled to claim
repayment (refund) of sales
tax if these goods are sold
free of customs duty.
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812
861
913
1067
1280