Sales Tax Instructions

Sales Tax Instructions, 2009
regarding. 1991.
5 Federal budget 1991-92 –
Instructions regarding ma
tters relating to sales tax.
6 Chargeability of sales tax
on second hand bailing
hoops. [Redundant vide
letter C. No. 3(1)/STP/98
dated 16.07.1998]
7 Federal budget 1992-93 –
Instructions regarding
matters relating to sales
tax.
8 Clarification regarding
taxability.
9 Locally manufactured
electric motors clarification
thereof. [see also C.
No.9(98)-ST/72, dated 8 th
May, 1993 and superseded
by C. No.9(98)-ST/72,
dated 20 th July, 1993]
10 Locally-manufactured ele
ctric motors clarificati
on thereof. [Superseded by
C. No.9 (98 )ST/72, dated
20 th July, 1993]
11 Federal Budget 1993-94 –
Instructions regarding
matters relating to sales
tax.
12 Fixation of sales tax on
motorcycle battery and
battery plates.
13 Fixation of sales tax on
rubber/EVA sheets.
14 Sales tax on soft cotton
waste obtained after
C. No. 4(11)/91-
STB, dated 30 th
May, 1991.
Sales Tax Circular
No.3/ 1991,
dt.28th Dec.,
1991.
C. No. 4(13)/92-
STB, dated 14 th
May, 1992.
C. No. 3(3) GST
I/91 (Pt.), dated
10 th February,
1993
C. No.9 (98)-ST
/72, dated 16 th
February, 1993
C. No. 9(98)-ST
/72, dated 8 th
May, 1993
C. No. 4(13)/92-
STB, dated 14 th
June, 1993.
C. No. 7(16)-ST
/65, dated 17 th
June, 1993.
C. No. 7(16)-ST
/65, dated 17 th
June, 1993
C. No.F.16(34)-
ST/87, dated 6 th
Withdrawal of exemption
on 16 items and SRO 599
(I)/90 superceded.
Chargeability of tax on
bailing hoops.
Withdrawal of exemption
on 26 items.
All instruments which are
used as telephone sets, to be
charged to 2% fixed sales
tax under SRO 692(I)/92.
Electric motors shall stand
excluded from the purview
of sales tax exemption
under SRO 600(I)/90 dated
7 th June, 1990.
Locally manufactured
single phase electric motors
and three phase electric
motors up to ten HP are
liable to ST.
Withdrawal of exemption
on 10 items.
Lahore Collectorate collect
ing fixed sales tax on some
fixed tax basis though an
irregular arrangement, yet it
may continue till 30.6.93.
Lahore Collectorate collect
ing fixed sales tax on some
fixed tax basis though an
irregular arrangement, yet it
may continue till 30.6.93.
Soft waste prepared by
processing cotton waste is
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