Sales Tax Instructions

Sales Tax Instructions, 2009
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C. NO. 2(77)STP/95 (VOL-II) DATED 20 TH OCTOBER, 2001
SUBJECT:-
INPUT (SALES TAX REFUND) ON DIESEL
I am directed to refer to your letter No.PZ/GST/01/524, dated 30 th August, 2001
on the subject cited above and to say that the question of allowing adjustment of input tax
against diesel and generators has already been considered in the Board, and it was
observed that adjustment was disallowed as a conscious decision by the Federal
Government.
2. The adjustment is not allowed on diesel due to the fact that it has
multiple uses and can be consumed in vehicles and non-taxable activity. A copy of
Board‘s letter of even number dated 04.10.2001 in this regard is enclosed.
3. Originally, no input adjustment was admissible on any generator or
generating set. However, on the persistent demand of trade bodies, the matter was
reviewed in consultation with the Ministry of Water and Power and SRO 677(I)/2000,
dated 28.09.2000 was issued to amend SRO 578(I)/98, allowing input adjustment on
generators of capacity 250KVA or above. Smaller capacity generators are still not
allowed input adjustment due to the fact these can mainly be used for non-taxable
activities.
4. CBR therefore, regrets that the request for allowing input tax adjustment
on generators having capacity less than 250 KVA cannot be allowed.
[Issued by the C. B. R., Islamabad, under the signature of Dr. Ashfaq Ahmed Tunio,
Secretary (ST-L&P), addressed to Mr. Anis-ul-Haq, Secretary, All Pakistan Textile Mills
Association, Lahore and copy to the Collector, Sales Tax & Central Excise, Lahore with reference
to his letter C. No.58-ST/REG/99/2685, dated 19.09.2001 and the Collector Collectorate of Sales
Tax & Central Excise, Peshawar/ Rawalpindi/ Gujranwala/ (West/West) Karachi/ Hyderabad/
Quetta/ Faisalabad/ Multan.]
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C. NO. 3(13)STP/96 (Pt.-I) DATED 20 TH OCTOBER, 2001
SUBJECT:- PERMISSION FOR THE CHANGE OF PLACE OF
INSTALLATION FROM MULTAN TO KARACHI FOR THE
MACHINERY IMPORTED UNDER SRO. 987(I)/99, DATED
30.08.1999
I am directed to refer to your letter dated 29.05.2001 on the subject cited above
and to say that the Board is pleased to allow installation of the machinery imported vide
IGM No.1939/2000, dated 29.11.2000, Index No.67, Bill of Entry No.GDAA-042748,