Sales Tax Instructions

16 Registration of comme
rcial importers: points to
be discussed with Finance
Minister. [See also letter
No.3(51) STP /97. Vol.III,
dated 18 th September, 1997]
17 Sales tax on inputs of
pharmaceutical products
being levied at 12.5% by
customs authorities at
Karachi.
18 Exemption of sales tax on
supply of consumer goo
ds by commercial impor
ers- SRO 674(I)/97, dated
29 th August, 1997.
2. Levy of 3% additional
tax on the importers who
do not get registered--
SRO 675(I/97, dated 29th
August, 1997.
19 Exemption of sales tax on
supply of consumer
goods by commercial
importer-- SRO 674(I)
/97, dated 29.08.1997.
2. Levy of 3% additional
tax on the importers who
do not get registered--
SRO 675(I)/ 97, dated
29.08.1997.
20 Issues relating to compulsory
registration of
importers.
21 Sales tax registration
issues.
Sales Tax Instructions, 2009
18 th September,
1997
C. No. 3(62) STP
/97-Pt.II, dated
25 th September,
1997
C. No. 1/51-STT
/96, dated 8 th
November, 1997
C. No. 3(62) STP
/97-Pt., dated Ist
January, 1998
C. No. 3(62) STP
/97-Pt.I), dated
27 th February,
1998
invoice, output tax, fixed
tax of 3%, audit and
replacement invoice.
Further clarification on
refunds, replacement
invoices and stocks of
commercial importers.
Exemption from sales tax is
independent of any other
exemp tion the applicability
of conditions of Customs
Act aims at procedural
adherence on importation.
From 1.1.1998 importers of
consumer goods/durables
required to be registered.
2.All commercial importers
making taxable supplies of
all kinds of goods will be
registered otherwise pay
additional tax of 3%.
Registration of importers:
(i) of exempt goods not
required; (ii) of industrial
goods not required if
already registered at local
stage;
(iii) of goods mentioned in
SRO 674 & SRO 675 is
required.
C. No. 3(62) STP Compulsory registration of 243
/97-Pt.IV, dated impor-ters.
12 th March, 1998.
C. No. 3(62) STP Registration of importers. 245
/97(Pt-I), dated
14 th March, 1998
22 Sales tax on samples C. No. 3(62) STP Samples of no commercial 246
having no commercial /95, dated 19 th value exempt from sales tax
value.
March, 1998 so registration not required.
23 Unauthorized adjustment C. No. 2(24) STP Input tax adjustment on 267
226
230
236
241