Sales Tax Instructions

Sales Tax Instructions, 2009
NO.1187/02 DATED 02-07-2002, INDEX NO.52, CASH NO.7216
DATED 20-07-2002
Please refer to your letter No.S1/MISC/IB/1973/2002-VI (IV) dated 15-03-2006,
on the above noted subject.
2. The subject issue has been re-examined. The Board is of view that the
rationale behind allowing the exemption on plant and machinery, imported by a
registered person for making taxable supplies, through SRO 987(I)/99, was that even if
the sales tax was collected at import stage, the same would have been adjusted against
output tax, chargeable on taxable supplies. Therefore, the condition regarding making
taxable supplies is crucial to the whole issue. This condition is not fulfilled if the supplies
made by M/s. Roche Pakistan Limited, were not charged to tax for reasons of exemption
or otherwise.
3. In view of above, the Board maintains its earlier ruling, as communicated
vide C.No.3(9)STP/99 (Vol.-II), dated 01-02-2004 (copy enclosed).
[Issued by the Government of Pakistan, Central Board of Revenue (Revenue Division)
(Sales Tax & Federal Excise Wing), under the signature of Mr. Abdul Hameed Memon, Secretary
(ST&FE-L&P), addressed to the Collector (Appraisement), Collectorate of Customs, Custom
House, Karachi.]
********
C. NO. 5/8-STB/2005 DATED 3 RD APRIL, 2006
SUBJECT:- NEGATIVE LIST OF TARIFF HEADINGS – SRO 530(I)/2005
AND SRO 70(I)/2006
The undersigned is directed to refer to the subject cited above and to say that the
Board while taking notice of divergent practices at various customs stations with regard
to the items covered under SRO 530(I)/2005 dated 06-06-2005 amended vide SRO
70(I)/2006 dated 28-02-2006, has decided to circulate a negative list of tariff headings not
covered under the said SROs for ensuring uniformity of application through out the
country. The said list is enclosed. It is clarified that the benefit of sales ax zero-rating
shall be available to all tariff headings of Chapter, 84, 85 and 90 of Pakistan Customs
Tariff except the headings ,mentioned in the enclosed list.
spirit.
2. The Collectors are requested to implement the above policy in letter and
[Amended vide C. No.5/8-STB/ 2005 dated 21 st May, 2006]
[Issued by the Government of Pakistan, Central Board of Revenue (Revenue Division)
(Sales Tax & Federal Excise Wing), 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)/