Sales Tax Instructions

Sales Tax Instructions, 2009
Ltd.
37. Standard Textile 1200520548028 722100002815U
Mills
38. Surrya Textile Mills 1200520501182 722100003609U
39. United Textile Mills 0101520501173 715100000406U
40. Uzair Ahmed 0101520900555 21724311805009
Weaving
41. Zahra Textile 1712520506373 04722500010916R
42. Zaman Textile Mills
Ltd.
0101520204255 722100003119U
[Amended vide STGO 28/2007 dated 6.12.07 and STGO 28/2008 dated 28.6.08]
[Issued by the CBR., Islamabad, under the signature of Mr. Rizwan Salabat, Second
Secretary (ST&FE).
********
SALES TAX GENERAL ORDER No. 13 OF 2007
C. No. 1(15) STT/2005 DATED 13 TH SEPTEMBER, 2007
In exercise of the powers conferred by clause (d) of section 4 of the Sales Tax
Act, 1990, the Board is pleased to specify the electrical energy (electricity) falling under
HS Code 2716.0000 of the First Schedule to the Customs Act, 1969, supplied by the
Islamabad Electric Supply Company (IESCO), to the relevant manufacturing units of the
registered persons mentioned in column (2) of the Table below having sales tax
registration numbers in column (3) of the said Table and electricity bill reference
numbers/consumer numbers/account numbers in column (4) of that Table, as the good on
which sales tax shall be charged at the rate of zero per cent subject to the following
conditions, namely:–
(a) the electricity connection is in the name of the registered person and
electricity bill issued by electricity provider contains the name and the
sales tax registration number of such person;
(b)
(c)
in case where the electricity connection is not in the name of such
person, the registration number of such person is mentioned in the
electricity bill along with the address of such person as given by him in
his application for sales tax registration; and
the electricity is consumed only in the manufacture of goods specified in
Notification No. S.R.O. 509(I)/2007, dated the 9th June, 2007.
TABLE