Sales Tax Instructions

Sales Tax Instructions, 2009
(7) For the calculation of tax liability under the provisions of this General Order, a
Committee shall be constituted to calculate the liability of each unit. The Committee shall
be headed by an Additional Collector of Sales Tax having one member from the
Collectorate and one nominee of All Pakistan Solvent Extractors‘ Association (APSEA);
(8) The unit which fails to discharge his tax liability as determined under this General
Order shall be subjected to detailed investigative audit, and in that case, their tax liability
shall be determined on the basis of parameters described in paras-2, 3 & 4 above; and
(9) The units who deposit sales tax under this General Order shall be deemed to have
discharged their full and final sales tax liability for the tax periods 01.07.2003 to
27.01.2006.
[Issued by C.B.R., Islamabad under the signature of Mr. Asif Abbas, Second Secretary
Tariff (ST-Budget)
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C. NO. 1/33-STB/2004 (MAIN)/120124-R DATED 15 TH JULY, 2008
SUBJECT:- LIST OF TARIFF HEADINGS S.NO.3 OF SRO 549(I)/2008
DATED 11.06.2008 (SUBSTITUTING SRO 530(I)/2005 DATED
06.06.2005)
I am directed to refer to the subject cited above and to say that the Board had
circulated a list of tariff headings vide letter C.No.5/8-STB/2005, dated 03.04.2006 with
regard to items not covered under SRO 530(I)/2005, dated 06.06.2005. SRO 530(I)/2005
dated 06.06.2005 has now been substituted vide S.No.3 of SRO 549(I)/2008 dated
11.06.2008.
2. It is clarified that the benefit of sales tax zero-rating under S.No.3 of
SRO 549(I)/2008 dated 11.06.2008 shall be available to all tariff headings of Chapter 84,
85 and 90 of Pakistan Customs Tariff except the headings mentioned in the enclosed list.
3. The Collectorates are requested to implement the above policy in letter and
spirit. The cases which are pending or have been released provisionally may also be
disposed off accordingly.
LIST OF TARIFF HEADINGS NOT COVERED UNDER SERIAL
NO.3 OF SRO 549(I)/2008 DATED 11-06-2008
Chapter 1-83:
All
Chapter-84:
8407 (excluding 8407.1000, 8407.2100, 8407.2900) 8408 (excluding 8408.1000), 8409
(excluding 8409.1000, 8409.9180, 8409.9980), 8413.3010, 8413.3090, 8414 (excluding
8414.1000), 8415 (excluding 8415.1030), 8418 (excluding 8418.6910, 8418.6990),