Sales Tax Instructions

Sales Tax Instructions, 2009
2. 31 Imported samples subject to the same
9902.0070 9902.0060
conditions as are envisaged for the purposes of
applying zero rate of customs duty under the
Customs Act, 1969.
3. 47 Import of all goods received, in the event of a
natural disaster or other catastrophe, as gifts
and relief consignments including goods
imported for the President‘s Fund for Afghan
Refugees, gifts of President‘s Fund for
Assistance of Palestine and gifts received by
Pakistani organizations from Church World
Services or the Catholic Relief Services subject
to the similar conditions as are envisaged for
the purposes of applying zero rate of customs
duty under the Customs Act, 1969.
9902.0010
9902.0020
9909.0030
9902.0040
and
9909.0050
9902.0010
9902.0020
9902.0030
and
9902.0040
Heading No.
9902.0050
shall be
treated as
omitted
2. Necessary corrections in the statute will be made in due course.
[Issued by the CBR, Islamabad under the signature of Mr. Iftikhar Qutab, Chief (ST-II)
addressed to all the Collectors of Sales Tax of Customs/Sales Tax. Copy endorsed to DG
Intelligence & Investigation Islamabad/DG Inspection & Internal Audit, Karachi/DG Training &
Research, Islamabad/all the Collectors of Adjudication.]
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C.No.1(27)STR/2000 DATED 2 ND JULY, 2001
SUBJECT:-
LEVY OF SALES TAX ON SERVICES RENDERED BY CLUBS.