Sales Tax Instructions

Sales Tax Instructions, 2009
In exercise of the powers conferred by clause (d) of section 4 of the Sales Tax
Act, 1990, the Central Board of Revenue is pleased to make following amendments in its
Sales Tax General Order No.17 of 2007 dated the 13 th September, 2007, namely:-
2. In the aforesaid General Order, in the Table:-,
(a)
(b)
against S.No.394 in column (1), in column (4), after the figure
―31100006669‖ the figure ―31100011438‖ shall be added; and
after serial number 827 in column (1) and the entries relating
thereto in columns (2), (3) and (4), the following new serial
numbers and the entries relating thereto shall be added, namely:-
828 Adil Tahir Sizing 0801520843173 31100000809
829 Azeem Finishing Plant 0801320000373 31100007811
830 Bismillah Fabrics (Pvt) Ltd 0404520900837 31100010941
831 Bajwa Ind. 0303320001673 31100004243
832 Badar Dyeing 0801380000155 31100007725
833 Hameed Processing Factory 0803320000682 31100006380
834 Inayat Sizing Industries 0801520851819 31100007457
835 Latif Shakir Textile Mills Ltd 0506390700155 89100000217
836 N.N. Dye Tech 0305320000619 68200047407
837 Shabbir Textile Dyeing 0803320001837 31100005699
838 Quality Thread Ind. 0803550800137 31200610906
839 Sweety Textile 0890999111028 31100011320
[Issued by the CBR, Islamabad, under the signature of Mr. Rizwan Salabat Second
Secretary Tariff (ST&FE).
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C.No.1(2)FED/2007 DATED 20 TH OCTOBER, 2007
SUBJECT:
FEDERAL EXCISE DUTY ON INTERNATIONAL TRAVEL.
I am directed to refer to the subject cited above and to say that Federal Excise
Duty is chargeable on international travel originating from abroad to Pakistan across the
board since 1 st September, 2007 vide S.NO.3 Clause (b) Sub-clauses (i) & (ii) of Table-II
of the First Schedule to the Federal Excise Act, 2005. It has been brought to the notice of
the Board by M/s Shaheen Air International LTD (copy enclosed) that some of the
airlines are not paying the FED on journey originating from UAE to Pakistan. You are
requested to ensure the collection of FED due on travel by air of passengers embarking
on international journey to or from Pakistan.