Sales Tax Instructions

Sales Tax Instructions, 2009
The undersigned is directed to refer to Ministry of Petroleum and Natural
Resources, Islamabad‘s OM No. DGPC/I&P-9(9)/2007 (Tax Exempt), dated 11.12.2007
on the subject cited above and to say that the SRO 342 (I)/2002 dated 15.06.2002 is still
operative and zero-rating to the goods of chapter 73 of Pakistan Customs Tariff is not
available under SRO 530(I)/2005 dated 06.06.2005 read with SRO 70(I)/2006 dated
28.01.2006 vide Board‘s letter dated 08.04.2006 (copy enclosed).
[Issued by the CBR, Islamabad, under the signature of Mr. Asif Abbas, Second Secretary
(ST-Budget), addressed to Mian Nasrem Javed, Deputy Director (I&C), Ministry of Petroleum
and Natural Resources, Directorate General of Petroleum Concessions, 1019-A, Pak Plaza, Blue
Area, Islamabad]
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C.No.1(7)STT/99 DATED 14 TH JANUARY, 2008
SUBJECT:
EXEMPTION OF SALES TAX
I am directed to refer to your letter 999/COPD/LTE dated 2 nd January, 2008 on
the subject cited above and to say that Defence stores in terms of S.No.62 of Sixth
Schedule to the Sales Tax Act, 1990 are exempt from the levy of sales tax whether
locally manufactured or imported by the Federal Government against foreign exchange
allocation. However, it is further explained that such sales should be made against
agreements between Defence Organizations and the suppliers. The invoices issued for the
transactions should be got verified from the Ministry of Defence for confirmation that the
goods are categorized as ―Defence Stores‖.
[Issued by the CBR Islamabad, under the signature of Mr. Rizwan Salabat Second
Secretary Tariff (ST&FE) addressed to Col (R) Muhammad Jalil Qureshi, Directorate General
Strategic Plans Division, Chaklala Cantt. Rawalpind.]
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C.No. 4/7-STB/2007 DATED 15 TH JANUARY, 2008
SUBJECT: SALES TAX EXEMPTION VIDE SIXTH SCHEDULE S. NO. 30
UNDER H.S. CODE 4818.9000
I am directed to refer to Collectorate of Customs, Lahore‘s C. No. V-Cus/ Misc-
209(II)/2007/4065 dated 13.12.2007 on the subject cited above and to say that requisite
change of PCT code of ―diapers for adult (patients) has been made from PCT code
4818.9000 to PCT code 4818.4010‖. Therefore, cases of provisional assessment made
prior to the Budget 2007-08 may be disposed of accordingly.
[Issued by the CBR, Islamabad, under the signature of Mr. Asif Abbas, Second Secretary
(ST-Budget), addressed to The Collector, Model Customs Collectorate, Lahore]