Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT: CLARIFICATION REGARDING THE 3 RD SCHEDULE ITEMS
IMPORTED BY COMMERCIAL IMPORTERS.
I am directed to refer to the subject cited above and to say that under rule 9 (2) of
the Sales Tax Special Procedures Rules, 2006, in case of the goods mentioned in the
Third Schedule to the Sales Tax Act, 1990, if imported by a commercial importer, sales
tax shall be paid on minimum value addition of 15%. In this regard the Board is pleased
to clarify that sales tax on minimum value addition of 15% shall be paid by a commercial
importer importing the goods mentioned in the Third Schedule to the Sales Tax Act, 1990
only when such goods are imported in retail packing. In case of import of items
mentioned in the Third Schedule in bulk quantity, sales tax on minimum value addition
of 10% shall be paid by the commercial importers.
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to Collector, Customs (Appraisement/ Preventive/Exports/Port Qasim)/Model
Customs Collector, Karachi, the Collector, Customs, Lahore/Faisalabad/Sialkot (Sambrial)/
Rawalpindi/ Peshawar, the Collector, Customs, ST & FED, Hyderabad/ Quetta /Multan & copy
endorsed to all Collectors of Sales Tax and Federal Excise, FPCCI, Chamber of Commerce &
Industry, Karachi/Lahore/Islamabad & Mr. Muhammad Altaf, Chairman & Pakistan Tea
Association, Karachi with reference to letter dated 1 st July, 2006.
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C. NO.3(12)ST-L&P/2004 (Pt) DATED 12 TH JULY, 2006
SUBJECT:
CLARIFICATION ON SUBMISSION OF ANNEX-C ON ZERO
RATED IMPORTS AND SUPPLIES
Please refer to your letter Ref. No.C-42/2006-2007/08 dated 07.07.2006 on the
subject noted above.
2. It is clarified that a commercial importer is required to submit the
information in respect pf stocks and their sale value, in addition to the sales tax amount,
in the format as given in Annex-C to Chapter II of the Sales Tax Special Procedures
Rules, 2005. Therefore, an importer dealing exclusively in zero-rated supplies will have
to submit Annex-C in respect of details other than the sales tax amount. For the columns
relating to sales tax Nil declaration can be made.
[Issued by the CBR., Islamabad, under the signature of Mr. Abdul Hameed Memon,
Secretary (STR), addressed to the Secretary, Pakistan Chemicals & Dyes Merchants‘ Association.
Copy for information to the Collector, Sales Tax & Federal Excise, Rawalpindi/ Faisalabad/
Gujranwala/ Lahore/ (Enforcement)/ (Hdqrs.)/(Audit), Sales Tax House, Karachi, the Collectors,
Collectorate of Customs, Sales Tax & Federal Excise, Hyderabad/ Quetta/ Multan and the
Collector, Large Taxpayers Units, Karachi/ (Audit), Lahore/ (Enforcement), Lahore.]
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C. No. 5/23-STB/2005 DATED 12 TH JULY, 2006
SUBJECT:
NEGATIVE LIST OF TARIFF HEADINGS ---- SRO 530(I)/2005