Sales Tax Instructions

METER (9028.3000)
Sales Tax Instructions, 2009
I am directed to refer to your letters dated 26.12.2005 on the subject cited above
and to clarify that the item Switchgears (PCT 8537.0000) has been included in the
indicative list of SRO 530(I)/2005 dated 6.6.2005 and is therefore zero rated. However,
zero rating facility is not available for electricity meters (PCT 9028.3000).
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget, addressed to Mr. Qasim Ali, Manager Commercial, Pak Electron, Lahore]
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C. NO.1(3)CEB/2004 DATED 6 TH JANUARY, 2006
SUBJECT:- CLARIFICATION OF SRO 1299(I)/2005 DATED 31-12-2005
I am directed to refer to the subject notification SRO, and to clarify that payment
of sales tax on upfront value addition of 10% on imports made by commercial importers
under the Sales Tax Special Procedure Rules 2005, as notified vide SRO 522(I)/205 dated
06-06-2005 will not be required on imports made under SRO 1299(I)/2005 dated 31-12-
2005 liable to payment of Federal Excise Duty @ Re.1 per kg at import stage in addition
to Federal Excise Duty @ 15% already leviable under the First Schedule to the Federal
Excise Act, 2005.
[Issued by the Government of Pakistan (Revenue Division), Central Board of Revenue,
(Sales Tax & Federal Excise Wing), under the signature of Mr. Ahmad Reza Khan, Secretary
(ST&FE-L&P), addressed to the Collector of Customs, Enforcement/ Preventive/ Port Qasim,
Karachi, the Collector of Customs, Lahore/ Peshawar/ Sambrial/ Faisalabad, the Collector of
Customs, Sales Tax & Central Excise, Hyderabad/ Quetta and all Collector, of Sales Tax &
Federal Excise. Copy to M/s. Cargill Pakistan Holdings (Pvt.)Ltd., Karachi, with reference to
their letter dated 04-01-2006.]
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C. No.5/23-STB/2005 DATED 7 TH JANUARY, 2006
SUBJECT: INDICATIVE LIST OF SRO 530(I)/2005 DATED 06.06.2005.
I am directed to refer to your letter C. No. Coll(P)/Misc/02/2006 dated 7.1.2006
on the subject cited above and to include the medical equipment classifiable under PCT
heading 9018.9090 chargeable to CD @ 5% in the indicative list of SRO 530(I)/2005
issued vide letter of even number dated 15.12.2005.
[Amended vide C. No.5/23-STB/2005 dated 28.12. 2005]
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to the Collector, Collectorate of Customs (Preventive), Karachi & copy to all
Collectors of Customs, Sales Tax & Federal Excise.]
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C. No.4/57-STB/97 DATED 7 TH JANUARY, 2006