Sales Tax Instructions

Sales Tax Instructions, 2009
10 Federal budget 1992-93 –
Instructions regarding
matters relating to sales
tax.
11 Sales tax on air
conditioners and air
conditioning plants.
12 Locally manufactured
electric motors clarification
thereof. [see also C.
No.9(98)-ST/72, dated 8 th
May, 1993 and superseded
by C. No.9(98)-ST/72,
dated 20 th July, 1993 ]
13 Locally manufactured
electric motors clarifica
tion thereof. [Superseded
by C. No.9(98)ST/72, dated
20 th July, 1993]
14 Federal Budget 1993-94 –
Instructions regarding
matters relating to sales
tax.
15 Locally manufactured
electric motors
clarification thereof.
C. No. 4(13) /92-
STB, dated 14 th
May, 1992.
C. No. 9(68) ST
/74 PT dated 14 th
Dec., 1992
C. No. 9(98)-ST
/72, dated 16 th
February, 1993
C. No. 9(98)-ST
/72, dated 8 th
May, 1993
C. No. 4(13)/92-
STB, dated 14 th
June, 1993.
C. No. 9(98)-ST
/72, dated 20 th
July, 1993
16 Sales tax on press mud. C. No. 16(5) STT
.I/93, dated 19 th
17 Chargeability of sales tax
on electric transmission
towers, lattice masts and
similar structures/tubes
used for transmission of
electric power-falling
under chapter 73 of PCT.
18 Federal Budget 1994-95 –
instructions regarding
matters relating to sales
tax.
19 Sales Tax (Bagasse &
other residues).
October, 1993
C. No. 9(36) ST/
65 dated 31 st
January, 1994
No.1/21-STB/ 94,
dated 9 th June,
1994.
C. No. 1(8) GST-
I/93 (Pt), dated
Withdrawal of exemption
on 26 items.
Habibullah Industries are
not entitled to sales tax
exemption under Serial
No.12 of SRO 600(I)/90.
Electric motors shall stand
excluded from the purview
of sales tax exemption
under SRO 600(I)/90 dated
7 th June, 1990.
Locally manufactured
single phase electric motors
and three phase electric
motors up to ten HP are
liable to ST.
Withdrawal of exemption
on 10 items.
Every type of electric motor
falling under PCT Heading
No. 85.01 is exempt from
sales tax irrespective of the
use of electric motor.
Bagasse and press mud
(23.03) would be exempt if
used as fuel.
SRO 600(I)/90 does not
include supply of electric
transmission towers, lattice
masts and similar structures
/ tubes (chapter 73 of PCT)
as these do not fall under
definition of ―machinery‖
Instructions regarding
Exemption.
Bagasse and press mud are
classifiable under PCT
31
45
49
52
54
60
64
69
81
100