Sales Tax Instructions

Sales Tax Instructions, 2009
4 Sales of steel bars for
construction at EPZ units
under full export
documentation.
5 Zero-rated supply of
petroleum products to
Export Processing Zones.
6 Establishment of Export
Processing Zone at
Gawadar.
7 Package of incentives for
export processing zone
Gawadar.
8 Khalifa Coastal Refinery
Project (KCRP).
C. No. 3/46–STB
/99, dated 25 th
March, 2003
Sales Tax Ruling
/Instruction No.
10/ 2003, dated
30 th April, 2003
C. No. 3/46-STB
/99 dated 6 th July,
2006
U.O. No. 3/46-
STB/99, dated 9 th
Oct., 2007
C. No. 1/22-STB/
2002 (main) dt
24 th Oct., 2007
Export of Steel Bars to
Export Processing zones,
are not zero-rated.
POL products for EPZ
zero-rated if consumed in
manufacture of exportable
goods.
ST/FED incentives for Gaw
adar/EPZ are same as appl
icable to the other EPZs.
Gawadar infrastructure
related projects located in
an area of 30 km around
Gawadar are exempt.
Exemption to Khalifa
Coastal Refinery project
(KCRP) in EPZ.
890
901
1403
1689
1696
EXTENTION IN TIME PERIOD-- see Condonation of time-limit
EXTRA TAX :
1 Sales Tax: Instructions
for the Budget 1999-
2000.
2 SRO 795(I)/99 dated
30.06.1999.
3 Payment mode of extra
tax under section 3(5) of
Sales Tax Act, 1990.
C. No. 1/10-STB/
99, dated 1 st July,
1999.
C. No. 1/90-STT/
94, dated 5 th July
1999.
C. No. 3(37) STP
/99 dated 2 nd
October, 1999
FABRICS--see processed/Un-processed fabric/ textile processing
FATA/PATA/NORTHERN AREAS/AJK/ BALOCHISTAN:
1 Sales Tax Budget
Instructions 1995-96.
2 Collection of sales tax on
imports from Northern
Areas.
3 Sales Tax Budget
Instructions 1996-97.
C. No. 2/2-STB/
95, dated 14 th
June, 1995.
C. No. 1069/S
(GST)/90, dated
8 th Feb.,1996.
Instructions regarding extra
tax.
CED exempt under SRO
807(I)/99 if Extra ST is
paid on plastic film.
Extra amount of ST payable
under SRO 795(I)/99, may
be deposited on returncum-payment
challan
Instructions
Northern Areas.
regarding
ST not leviable in Northern
Areas at import stage.
C.No.1/43-STR/ Instructions regarding
96, dated 13 th Balochistan
434
441
477
108
120
134