Sales Tax Instructions

Sales Tax Instructions, 2009
determining the monthly
export shipment of
exporters.
36 De-registration of certain
commercial exporters.
37 Format of Bank Guarantee
to be furnished by
commercial exporters in
terms of SRO 203(I)/
2003 dated 27.02.2003.
[Rescinded vide STGO No.
3 of 2004 dt 12.6.2004]
38 Sales of steel bars for
construction at EPZ units
under full export
documentation.
39 Receipt of sales tax proceeds
in foreign exchange
from the country to which
the goods were exported.
40 Realization of exports
proceeds in pak rupees
against exports to
Afghanistan under DTRE.
41 Export of sugar – request
of Pakistan Biscuit &
Confectionery Manufactu
rers Group, Karachi.
42 Weight variation reported
on shipping bills.
43 Consolidation of sales tax
general orders.
44 Deduction of input tax on
the basis of short weight
endorsement in shipping
bills.
/Instruction No.
72/ 2002, dated
28 th Nov., 2002.
Sales Tax Ruling
/Instruction No.4
/2003, dt 10 th
Feb.,2003
Sales Tax General
Order No.1/
2003, dated 27 th
February, 2003.
C. No. 3/46–STB
/99, dated 25 th
March, 2003
Sales Tax Ruling
/Instruction No.
6/2003, dt.1 st
April, 2003.
C. No. 4(8-A)/
2003-DTRE
dated 11 th March,
2004
C. No. 4/57-STB
/97 dated 7 th
April, 2004
C. No. 6(35) STC
/2003, dated 7 th
June, 2004
Sales Tax Gene
ral Order No.3 Of
2004 dated 12 th
June, 2004
C.No. 6(35) STC
/2003 dated 15 th
February, 2005
considered as date for
monthly Export Shipment.
Commercial exporters not
availing zero-rating facility
may be de-registered on
request.
Format of Bank Guarantee
for claiming refund before
issuance of BCA by
exporters.
Export of Steel Bars to
Export Processing zones,
are not zero-rated.
Sale proceed to be accepted
from country where
head/regional office of
buyer is located.
DTRE scheme is not
applicable to exports to
Afghanistan or to CARs
against Pak rupees.
TCP to sell sugar to biscuit
& confectionery manufac
turers at Rs11.50/kg instead
of exporting it at a loss.
Tolerance of weight varia
tion in export up to 500 kgs
is allowed for adjudication
only. Duty drawback to be
paid on actual weight.
Instructions relating to
exports.
If consignment is exported
on quantity basis, sales tax
refund will be sanctioned
on the basis of actual
quantity shipped irrespecti
ve of variation in weight.
883
887
890
890
1004
1023
1061
1067
1265