Sales Tax Instructions

Sales Tax Instructions, 2009
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C.No.1(10 )STT/2005 DATED 17 TH JANUARY, 2008
SUBJECT:
CLASSIFICATION OF ―WEATHER STRIP‖ CLASSIFIABLE
UNDER HARMONIZED CODE NO.5911.9090 WOVEN FABRICS
(TEXTILE PRODUCTS) FOR TECHNICAL USE CUT TO
LENGTH.
I am directed to refer to your letter IMP/786//GS/23/2007 dated 01.09.2007 on
the subject cited above and to say that your request has been examined in the Board. On
chemical examination, goods were found to consist of narrow (7mm wide) strip of woven
fabric of bleached synthetic filaments yarn, tufted with brown colour piles of
polypropylene filament yarn, it is laminated on back side with colourless, rigid
polypropylene plastic strip of same size. The specific use of this item is as packed
material in aluminum windows, between frame body and the glass and its appropriate
classification is under PCT heading 9011.9090‖. In the light of the chemical test
―Weather Strips‖ are not entitled for zero-rating of sales tax. The Board regrets its
inability to accede to your request.
[Issued by the CBR, Islamabad, under the signature of Mr. Rizwan Salabat Second
Secretary Tariff (ST&FE addressed to M/s G.S.Trading Co., Khanna Street 3-A, Cooper Road,
Lahore.]
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SALES TAX GENERAL ORDER NO. 01 /2008
C.No.1(15 )STT/2005 DATED 17 TH JANUARY, 2008
In exercise of the powers conferred by clause (d) of section 4 of the Sales Tax
Act, 1990, the Federal Board of Revenue is pleased to make the following further
amendments in its Sales Tax General Order No.07 of 2007 dated the 13 th September,
2007, namely:-
In the aforesaid General Order, in the Table, after serial number 931 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:-
932 Jawa Washing 1700320001773 2508466622417
933 Zafar Industries 1200521201655 2808466804139
[Issued by the CBR, Islamabad, under the signature of Mr. Rizwan Salabat Second
Secretary Tariff (ST&FE).]
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SALES TAX GENERAL ORDER NO. 02 /2008
C.No.1(15 )STT/2005 DATED 17 TH JANUARY, 2008