Sales Tax Instructions

Sales Tax Instructions, 2009
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C. No. 5/8-STB/2005 DATED 22 ND MARCH, 2006
SUBJECT: RELEASE OF IMPORTED PARTS OF CONSUMERS
DURABLES UNDER FORM-S/IMPORT AUTHORIZATION
CERTIFICATES.
I am directed to refer to the subject cited above and to say that it has been
brought to Board‘s notice that parts of consumer durables have been released under
Form-S/import authorization certificates without charging sales tax leviable thereon
under SRO 530(I)/2005 dated 06.06.2005 and subsequent SRO 70(I)/2006 dated
28.02.2006. The Collectors are directed to scrutinize all import clearances made from
06.06.2005 onwards under Form-S/ import authorization certificates to find out whether
sales tax has been collected on parts of consumer durables or not.
2. A report in this regard should reach the Board by 31.03.2006 positively.
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to The Collector of Customs, Model Customs Collectorate/Appraisement/
Preventive/Port Qasim, Karachi, The Collector of Customs, Lahore/Sambrial (Sialkot)/
Faisalabad/ Rawalpindi/ Peshawar & The Collector, Collectorate of Customs, Sales Tax and
Federal Excise, Quetta/Hyderabad/Multan and copy to All Collectors of Sales Tax & Federal
Excise.]
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C. No.5/8-STB/2005 DATED 27 TH MARCH, 2006
SUBJECT:
BENEFIT OF SRO 530(I)/2005 DATED 06.06.2005 TO
AUTOMATIC LEVELS OF PCT 9015.3000.
I am directed to refer to the subject cited above and to say that Automatic Levels
falling under HS code 9015.3000, used in construction engineering industry are covered
under the SRO 530(I)/2005 dated 06.06.2005 and are, therefore, chargeable to sales tax
@ zero percent.
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to The Collector, Large taxpayers‘ unit (LTU), Karachi/Lahore, The
Collector, (Enforcement) / (Hdqrs.) / (Audit), Sales Tax House, Karachi, The Collector,
Collectorate of Customs, Sales Tax & Federal Excise, Hyderabad/Quetta/Multan & The Collector,
Collectorate of Sales Tax & Federal Excise Lahore/Faisalabad/
Gujranwala/Rawalpindi/Peshawar.& copy to The Collector of Customs, Model Customs
Collectorate/ Appraisement/ Preventive/Port Qasim, Karachi, The Collector of Customs,
Lahore/Sambrial (Sialkot)/Faisalabad/ Rawalpindi/Peshawar & M/s International Impex.
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