Sales Tax Instructions

Sales Tax Instructions, 2009
income tax etc – M/S.
Sanson International
(Pvt.)Ltd., Mirpur (A.K),
IGM No.2034/02 dated
21-11-2002 Bill of Entry
No. KAPRCH 107704
dated 15-03-2003.
142 Request to seek an urgent
advice in respect of
exemption on locally
manufactured machinery
under SRO 987(I)/99.
143 Issue regarding cotton
ginning industries.
144 Procurementof machinery
without payment of sales
tax under SRO 505(I)/20
03, dated 07.06.2003 sub
mission of under taking.
145 Request to issue clarifyca
tion in respect of amnesty
granted vide SRO 246(I)
/2004 dated 05-05-2004.
146 Sales Tax Budget
Instructions 2004-2005.
147 GPA Bill 2004 and fiscal
incentives at Gawadar.
148 Clarification regarding
fixed amount of sales tax
for processing fabric for
the year 1998-99.
149 Admissibility of exempti
-on of sales tax in terms
of SRO 500(I)/2004 on
import of spare parts.
150 Request to confirm that
‗lead panels‘ classifiable
under HS 8531 liable to
customs duty @ 5% adval
are zero-rated in
C. No. 3(9) STP
/99 dated 19 th
April, 2004
C. No. 3(13) STP
/96 dated 30 th
April, 2004
C. No. 1(247)
STT/99, dated 5 th
May, 2004
C. No. 3(10) ST-
L&P/2003 dated
9th June, 2004
C. No. 1/33-STB
/2004, dated 13 th
June, 2004
U.O. No. 3(10)
ST-L&P/04 dated
4 th October, 2004
C. No.4(84)STB
/97 dated 2 nd
December, 2004
C. No.3(13)St-
L&P/04 Dated
13 th April, 2005
C. No. 3(13) St-
L&P/2003 dated
13 th April, 2005
out project and installed in
AJK. SRO 987(I)/99 was
not issued before the Sales
Tax (Adoption) Act, 1993
of AJK. Thus machinery is
not exempt under the SRO
or the Acts.
Benefit of SRO 987(I)/99,
dated 30-08-1999 is
available to local supplies
of plant and machinery.
No exemption on waste
cotton. Relaxation in
limitation period to be consi
dered after depositing ST.
Transformers, metering
panels and consumer panels
are not eligible for
exemption under SRO
505(I)/2003.
Clarification in respect of
amnesty granted vide SRO
246(I)/2004.
Budget Instructions on
exemption.
Exemption and zero-rated
in Gwadar SEZ.
Deserving applicants to be
given relief under SRO
392(I)/2001 on fulfillment
of the conditions.
Spare parts not covered
under the definition of
machinery do not qualify
for zero-rating under SRO
500(I)/2004 dt 12.06.04.
Benefit of zero-rating
should not be denied on
ground that the tariff
heading is not mentioned in
the indicative list appended
1030
1033
1048
1064
1093
1151
1171
1211
1211