Sales Tax Instructions

Sales Tax Instructions, 2009
became necessary in the Sixth Schedule. Amendments have been made against serial
Nos.11, 26, 27, 28, 30, 31, 40, 46 and 47 while three new serial Nos.40A, 46A and 59
with entries relating thereto in columns (2) and (3) have been added in the said Schedule.
Also an ‗interpretation‘ has been suffixed to the Sixth Schedule for adoption of the
chapter/sub-chapter notes, restrictions, limitations, conditions and procedures prescribed
under PCT Chapter 99 for the purpose of sales tax exemption under the aforesaid serial
numbers. The most important feature of this exercise is that the exemptions of sales tax
and customs duties in temporary imports‘ regime have been harmonized. It is clarified
that goods covered under these amended/new serials numbers will be entitled to sales tax
exemption only if they are charged to zero-rate of customs duty on observance of the
restrictions and conditions laid down in PCT Chapter 99.
4. All the amendments made in the Sales Tax Act, 1990 and the
rules/notifications and the new notifications issued on the budget day as referred to in
these instructions carry immediate effect, i.e. 18 th June, 2001.
5. These instructions are only illustrative and for the purpose of
departmental use only without having any legal force. Collectors are requested to
carefully go through all the budgetary amendments and notifications etc. for their proper
application. The taxpayers‘ community may also be guided in this regard so as to
facilitate compliance to the new legal and procedural amendments/measures. In case the
Collectorate finds any ambiguity or anomaly in the amendments made in the Sales Tax
laws or in these instructions, Board may be apprised of the same instantly.
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab, Chief (ST-II)
addressed to all the Collectors of Sales Tax/Customs. Copy endorsed to DG Intelligence &