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Sales Tax Instructions

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

July, 2001<br />

tax.<br />

108 <strong>Sales</strong> tax on liquid<br />

cooking oil.<br />

109 Imposition of sales tax on<br />

the drugs(s) finished<br />

goods.<br />

110 Request for M/s. Zabros<br />

Pakistan (Pvt) Ltd,<br />

Islamabad for benefit of<br />

SRO 461(I)/99, 9.4.1999.<br />

111 No response for our letter<br />

dated 22.08.2001.<br />

C. No. 1/61-STT<br />

/99, dated 30 th<br />

July, 2001<br />

C. No. 1/6-STT<br />

/2001, dated 18 th<br />

August, 2001<br />

C. No. 3(17) STP<br />

/99 (Pt-I), dated<br />

11 th September,<br />

2001<br />

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

/93 (Pt-III), dt.<br />

24 th Sept.,2001<br />

112 Exemption of sales tax. C. No. 1/204-STT<br />

/99 dated 20 th<br />

113 Exemption of sales tax on<br />

gift items.<br />

114 Request for exemption<br />

from payment of sales tax<br />

on the import of pre-eng<br />

ineered/fabricated buildi<br />

ng under SRO No. 987<br />

(I)/99, dated 30.08.1999.<br />

115 Registration as manufacturer<br />

to avail benefit<br />

under SRO 987(1)/1999.<br />

116 Problems with classification<br />

of computer<br />

servers by customs<br />

authorities.<br />

117 General sales tax/sales<br />

tax on purchase of<br />

computer accessories/<br />

October, 2001<br />

C. No. 1/64-STT<br />

/2000, dated 10 th<br />

December, 2001<br />

C. No. 3(9) STP<br />

/99, dated 13 th<br />

December, 2001<br />

C. No. 3(9) STP/<br />

99(Pt.I), dated<br />

26th December,<br />

2001<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling<br />

/Instruction No.<br />

4/2002, dt.12 th<br />

January, 2002.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling<br />

/Instruction No.<br />

11/2002, dated<br />

Under 6 th Schedule edible<br />

oil is exempt while imports<br />

of edible oil are not exempt.<br />

Sunscreen lotion registered<br />

under Drugs Act is class<br />

ified under PCT 3304.9910,<br />

and is not exempt.<br />

If some person has already<br />

paid some part of the<br />

principal amount before the<br />

amnesty period, they can<br />

avail benefit of amnesty.<br />

Voluntarily payment of tax<br />

under amnesty scheme be<br />

fore assessment.<br />

Exemption on finished<br />

goods supplied to Agha<br />

Khan Development<br />

Network and not on raw<br />

material/parts/components.<br />

NGOs & other welfare orga<br />

nizations may avail facility<br />

of SRO 712(I)/01 by mak<br />

ing purchases for Afghan<br />

Refugees through six<br />

United Nations agencies.<br />

Prefabricated building is<br />

not plant or machinery<br />

operated by power, and<br />

therefore cannot be allowed<br />

exemption under the SRO.<br />

987(I)/99.<br />

Exemption of plant and<br />

machinery.<br />

Computer server exempt<br />

from ST.<br />

Items of general use like<br />

blank CDs & speakers not<br />

exempt.<br />

743<br />

750<br />

754<br />

760<br />

770<br />

781<br />

781<br />

782<br />

785<br />

793

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