Sales Tax Instructions

Sales Tax Instructions, 2009
179 Request to exclude HS
8531.2000 from negative
list regarding zero-rating
of sales tax on ―indicator
panels incorporating light
emitting diodes (led)‖.
180 Exemption from sales tax
on local purchase of
pipeline.
C.No.1/33-STB
2004 (main)
dated 10 th December,
2007.
C. No. 4/4- STB
/2007 dated 11 th
January, 2008
181 Exemption of sales tax. C. No. 1(7) STT/99
dated 14th
January, 2008
182 Sales tax exemption vide
Sixth Schedule S. No. 30
under H.S. code
4818.9000.
183 Ready mix concrete
industry.
C. No. 4/7-STB
/2007 dated 15th
January, 2008
C. No. 1(5) FEB
/2005 (Pt) dated
30 th January,
2008
184 GST on ups 10 KVA. C.No.1(7)STT/99
dated 7 th
February, 2008.
185 Refund of value added
tax.
186 Exemption of sales tax on
the import of
microscopes.
187 Exemption of sales tax on
import of lysine sulphate
being analogue of lysine
monohydrochloride.
C. No. 1/59-STB
/2002 dated 20 th
February, 2008.
C.No.1(4)STT/05
-74292-12 dated
5 th May, 2008
C. No. 3(15) ST-
L&P/99-Pt-Vol-
II/47197-r dated
30 th Mach, 2009
of HSD by oil refineries.
Zero-rating on Indicators
Panels Incorporating Light
Emitting Diodes (LED),HS
Code 8531.2000 is not
given in SRO 530(I)/2005
being consumer durable.
SRO 342 (I)/2002 is still
operative and zero-rating to
chapter 73 is not available
under SRO 530(I)/2005.
Defence stores of 6 th Sched
ule are exempt whether
locally manufactured or
imported against foreign
exchange allocation.
Requisite change of PCT
code of ―diapers for adult
(patients) has been made
from PCT code 4818.9000
to PCT code 4818.4010‖.
Ready mix concrete blocks
are taxable & exemption is
available only to building
blocks of cement.
UPS 10 KVA under SRO
575(I)/2006, S.No.4(1) can
be imported for PTCL call
centers @ 5% customs duty
and 0% sales tax.
Pakistan embassy in Berlin
may present case of Pakis
tani exhibitors for VAT
refund as the reciprocity
principle is covered under
Pakistan Sales Tax Law.
Exemption of sales tax on
the import of microscopes
Contention that Lysine
Sulphate is exempt from
sales tax being analogue of
Lysine Monohydro
Chloride is not tenable
1711
1715
1715
1716
1723
1723
1731
1747
1827