Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to the Collector, Collectorate of Sales Tax, Enforcement, Karachi & the
Collector, Collectorate of Sales Tax & Federal Excise, Lahore/Faisalabad/ Gujranwala/Multan
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C. No.5/8-STB/2005 DATED 6 TH DECEMBER, 2006
SUBJECT:
REQUEST FOR CLARIFICATION AGAINST SRO 548(I)/2006
SUPPLY OF TRAILER FLAT BED (CAPACOTY 40-TONNES)
TO DIRECTORATE OF PROCUREMENT (AIR).
I am directed to refer to your letters Ref: No. MET/ST-CLRF/(3)/2006 dated
05.09.2006 and Ref: MET/ST-CLRF/447559/2006 dated 26.07.2006 on the subject cited
above and to clarify that vide SRO 548(I)/2006, trucks having g.v.w. of more than 5
tonnes classifiable under PCT 87.04 have been zero-rated and special purpose vehicles
classifiable under PCT heading 87.05 are not zero-rated under SRO 548(I)/2006.
However, certain special purpose vehicles are exempt from sales tax under S. No. 42 of
the Sixth Schedule to the Sales Tax Act, 1990. These include ambulances, firefighting
vehicles, waste disposal trucks, breakdown lorries and special vehicles for street
lights/overhead cables maintenance.
2. As regards trailers, the same do not fall in the ambit of plant, machinery
and equipment and are, therefore, not zero-rated under SRO 530(I)/2005. However, since
the supply is being made to Air Force, you are requested to approach the Ministry of
Defence Production (MODP) for obtaining exemption authorization, if applicable, for
sales tax exemption for Defence stores.
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to Mr. Irfan Feroz, Managing Director, Metal Engineering Works (Pvt.) Ltd.,
Karachi]
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C.NO.1(180)ST-ADR/2005 DATED 7 TH DECEMBER, 2006
SUBJECT:
DELAYS IN SUBMISSION OF RECOMMENDATIONS BY
ADRCS APPOINTED UNDER SECTION 47A OF THE SALES
TAX ACT, 1990 AND SECTION 38 OF THE FEDERAL EXCISE
ACT, 2005
I am directed to refer to the subject noted above and to say that several
representations have been received in the Board regarding delays in finalization of ADR
proceedings and submission of their recommendations to the Board by the ADR
committees appointed under section 47A of the Sales Tax Act, 1990 and section 38 of the