Sales Tax Instructions

Sales Tax Instructions, 2009
(a) Customs duty paid value of imported pesticide/ active
ingredients.
(b) Value addition for sales tax purpose = a x 15%
(c) Sales tax on value addition = b x 15%
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget).]
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C. No. 1/1-STB/2006 DATED 17 TH JULY, 2006
SUBJECT:
FEDERAL EXCISE DUTY ON INTERNATIONAL AIR TRAVEL.
This is to inform that under the Federal Excise Act, 2005 amended vide Finance
Act, 2006, travel by air of passengers embarking on international journey from Pakistan
is subject to 15% excise duty. The collection of the aforesaid levy may kindly be ensured
in respect of all passengers traveling by air on international journey from Pakistan w.e.f.
1 st August, 2006 (00: 00 hours) Pakistan Standard Time except diplomats, Hajj
passengers and supernumerary crew. In case of any further queries, the undersigned may
be contacted.
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to the Chairman, Pakistan International Airlines (PIAC), JIAP, Karachi, Vice
President, Emirates Airlines, Karachi, Country Manager, British Airways, Islamabad, Country
Manager, Cathay Pacific Airways, Karachi, Country Manager, Biman, Bangladesh Airlines,
Karachi, General Manager Pakistan, Gulf Air, Karachi, Area Manager, Kuwait Airways,
Islamabad, Country Manager, Malaysia Airlines, Karachi, Country Manager, Saudi Arabian
Airlines, Karachi, Manager, Indian Airlines, Karachi, Sales Manager, Singapore Airlines,
Karachi, Country Manager, Swiss International Airline, Karachi, Manager for Pakistan, Turkish
Airways, Karachi, General Manager for Pakistan, Thai Airways, Karachi, Country Manager
Pakistan, Egypt Air, Karachi, General Manager, ALIA, Royal Jordanian Airline, Karachi, Area
Manager, Qatar Airways, Karachi, Country Manager, Sri Lanka Airlines, Karachi& copy
endorsed to the Director General, Civil Aviation Authority (CAA). JIAP, Karachi, Collector of
Customs (Preventive), Karachi & Collector of Customs, Lahore/Rawalpindi/Peshawar/Multan/
Quetta.
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C. No. 5/8-STB/2005 DATED 18 TH JULY, 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 is pleased to clarify that the following item is not covered under the subject