Sales Tax Instructions

Sales Tax Instructions, 2009
tax/customs department. /97, dated 10 th
15 Exemption from sales
tax.
16 Sales Tax Registration/
Trade Enlistment Certificate.
November, 1998
C. No. 2(38) STP
97, dated 18 th
November, 1998
C. No. 2(65) STP
/95, dated 18 th
Nov., 1998.
17 Sales tax on timber. C. No. 1/105-
STT 98, dated
23 rd Nov, 1998
18 Clarification in respect of
1% additional sales tax
levy for Malakand
division.
19 Enforcement of sales tax
in the Northern Areas.
20 Levy of sales tax on
supplies to FATA/PATA
or supplies from FATA/
PATA.
21 Sales tax on consumer
goods manufactured in
Azad Jammu & Kashmir
& Mingora (Swat).
22 Imposition of general
sales tax.
23 Supplies of sales taxable
goods by manufacturers
of FATA/PATA and Nor
thern Area to the army.
24 Exemption from Sales/
Income Tax-Tribal Areas
of Baluchistan.
C. No. 3(5) STP/
99, dated 15 th
March, 1999
C. No. 3(1)STP/
99, dated 12 th
April, 1999.
C. No. 2(38) STP
/97, dated 15 th
April, 1999.
C. No. 2(35) STP
/ 97, dated 18 th
August, 1999
C. No.3(72)STP
/97 (Pt.I) dated
2 nd October, 1999
C. No. 3(13) STP
/98, dated 17 th
Nov., 1999.
C. No. 3(13) STP
/98, dated 18 th
Dec., 1999.
registration available to per
sons in NA/FATA/PATA
for importing & purchasing
from or selling and
supplying to the tariff areas.
Sales tax in PATA of
Baluchistan.
Voluntary registration for
importers/manufacturers of
FATA/ PATA/AJK. Import
ers of AJK liable to ST in
Pakistan.
Goods produced in
FATA/PATA supplied to or
consumed in the tariff areas
are not exempt.
Distributor in Malakand has
an option to get voluntary
registration u/s 13(4) and
18.
Being located in
Rawalpindi, taxable
supplies to any area
including Northern Area or
FATA is liable to sales tax.
Supplies to and from
FATA/PATA taxable.
Goods manufactured in AJ
& K and Mingora (Swat)
are not exempt.
Taxable supplies from FAT
A/PATA/NA become taxa
ble when such supplies
made to the tariff areas.
Army to deduct 15% ST on
supply from manufacturers
located in FATA/
PATA/NA.
Goods imported in PATA
via any customs station or
purchase in Pakistan shall
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