Sales Tax Instructions

Sales Tax Instructions, 2009
2. This Collectorate is ignoring in the light of subject letter of the Board, count
variation of + 3 in cases where yarn is purchased and fabric/made ups are exported. Some
exporter have claimed that same variation of counts of yarn may be granted on grey cloth as well
meaning thereby that if they purchase grey cloth from the weaver and export it as it is or after
processing then variation of counts of yarn upto + 3 may also be granted.
3. This Collectorate is of the opinion that the above said concession is available
only to such exporters, who purchase yarn and export it after converting it into fabrics/ made-ups,
as count variation in further processing of the fabric is not justifiable.
4. The Board‘s subject letter does not mention it in clear terms, through this
Collectorate has been following the practice of following count variation to the stage of
manufacturing of fabric from yarn only. It is, therefore, requested that clarification in this regard
may be issued on priority for further necessary action.
[Issued by the CBR, Islamabad, under the signature of Mr. Asim Majid Khan, Secretary
(ST), addressed to Mr. Ashfaq Ahmed Tunio, Secretary (ST-L&P), CBR, Islamabad.]
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C. NO. 1/35-STT/2001 DATED 10 TH JULY, 2001
SUBJECT:-
SALES TAX ON MURABAJAT
I am directed to refer to your letter No. Nil dated nil on the above subject and to
say that ―Murabajat‖ are classified in chapter 20 of the Pakistan Customs Tariff (PCT)
and do not fall in the category of medicaments which are generally classified in chapter
30 of PCT vide entries at S. No.12 of the Sixth Schedule to the Sales Tax Act, 1990,
exemption from sales tax is only applicable to medicaments classifiable under any
heading of the Chapter-30 of the Pakistan Customs Tariff to the condition mentioned
therein. ―Murabajat‖ do not, therefore, qualify for exemption from sales tax.
2. In view of above, sales tax must be paid on all supplies of ―Murabajat‖
under the Sales Tax Act, 1990 and rules made thereunder.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to Mr. Khawaja Abrar Majal, Advocate Supreme Court, 4-
Rehman Street, Old Anarkali, Lahore.]
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C.No.3(9)ST-L&P/2001 DATED 13 TH JULY, 2001
SUBJECT:- CLARIFICATION REGARDING FILING OF SEPARATE
MONTHLY RETURNS IN TERMS OF SUB-SECTION (2) OF
SECTION 26 OF THE SALES TAX ACT, 1990.
In consequence of increase in the rate of sales tax in respect of 190 items vide
SRO 389(I)/2001, dated 18 th June, 2001, and increase in the rate of further tax from 1.5%