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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

29 <strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>-<br />

Economy Revival<br />

Package 1996-97<br />

Regarding.<br />

30 Exemption from sales tax<br />

on the sale of certified<br />

cotton seed.<br />

31 Clarification about sales<br />

tax being paid on Yogurt<br />

Raita.<br />

32 <strong>Sales</strong> <strong>Tax</strong> Budget<br />

<strong>Instructions</strong> 1997-98.<br />

33 Exemption of sales tax<br />

under SRO. 230(I)/97,<br />

clarification regarding.<br />

C. No. 1/43-STB<br />

/96, dated 28 th<br />

March, 1997<br />

C. No. 4/11-STB<br />

/97, dated 6 th<br />

May, 1997<br />

C. No. 4/15-STB<br />

/97, dated 8 th<br />

May, 1997<br />

C. No. 46-STB/<br />

97, dated 13 th<br />

June, 1997.<br />

C. No. 1/11-STT<br />

/97, dated 18 th<br />

June, 1997<br />

34 <strong>Sales</strong> tax on bagasse. C. No. 1/73-STT<br />

/96, dated 12 th<br />

35 Levy of sales tax on<br />

import of polyethylene<br />

granules (pharmaceutical<br />

grade) imported under<br />

SRO 457(I)/88 dated<br />

26.06.1988<br />

36 <strong>Sales</strong> tax on inputs of<br />

pharmaceutical products<br />

being levied at 12.5% by<br />

customs authorities at<br />

Karachi.<br />

37 Request to allow sales tax<br />

registration.<br />

38 <strong>Sales</strong> tax in nonagricultural<br />

insecticides<br />

& pesticides and sales tax<br />

on plant & machinery.<br />

39 Levy of sales tax on<br />

hosiery goods-clarification<br />

regard.<br />

July, 1997<br />

C. No. 1(9) SS-<br />

Val /88 dated 8 th<br />

September, 1997<br />

C. No.1/51-STT<br />

/96, dated 8 th<br />

November, 1997<br />

C. No. 1(33) STP<br />

/93, dated 18 th<br />

July, 1998<br />

C. No. 9(33)<br />

ST/62-Pt.I, dated<br />

23 rd July, 1998<br />

C. No. 3(14) STP<br />

/98, dated 28 th<br />

July, 1998.<br />

fairly among the society.<br />

Rates of 23% and 18%<br />

brought down to 12.5%.<br />

Plant/machinery exempted.<br />

Local supplies against inter<br />

national tenders zero rated.<br />

Procedure for claiming<br />

exemption on the sale of<br />

certified cotton seed.<br />

Yogurt raita is not<br />

chargeable to sales tax.<br />

<strong>Instructions</strong><br />

Exemption.<br />

regarding<br />

Combined harvesters, altern<br />

ators generator sets and<br />

fork lift trucks not covered<br />

under SRO 230(I)/97.<br />

Section 65(A) cannot be<br />

invoked on baggasse.<br />

<strong>Sales</strong> tax should not be<br />

charged on polyethylene<br />

granules (Pharma- ceutical<br />

Grade), which is raw<br />

materials for manufacturer<br />

of I. V. Solution.<br />

Exemption from sales tax is<br />

independent of any other<br />

exemp tion the applicability<br />

of conditions of Customs<br />

Act aims at procedural<br />

adherence on importation.<br />

Persons liable to registrati<br />

on could avail the benefits<br />

of amnesty SRO 757(I)/98 .<br />

Insecticides/pesticides/funicides/herbicides<br />

or medic<br />

ines, for agricultural purp<br />

oses only are exempt.<br />

Exemption limit for<br />

Hosiery goods.<br />

197<br />

201<br />

202<br />

205<br />

208<br />

210<br />

219<br />

230<br />

278<br />

280<br />

283

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