Sales Tax Instructions

Sales Tax Instructions, 2009
2000).
78 Guidance required for
establishment of ware
house facility in tariff
area while producing unit
C.No.3(30)STP/9
9, dated 28 th July,
2000.
(i) ST Registration No. of
AJK cannot be used in
Pakistan. (ii) Warehouse in
Pakistan or wholesaler
required to pay ST and
adjust input tax.
590
located in exempted zone
– Azad Jammu Kashmir.
79 Chargeability of sales tax
on wood, wooden logs
and timber etc.
80 Implementation of sales
tax on the locally generated
scrap-clarification
regarding.
81 Exemption of custom
duties on information
C. No. 3(62) STP
/97(Pt-2), dated
19 th Sept., 2000
C. No. 294/ STP /
99, dated 19 th
Oct., 2000.
C.No.1/98-TT/
2000, dated 8 th
Nov., 2000.
Supply of wood, wooden,
logs, timber, wood dust and
wood edges is taxable.
Locally generated scrap
liable to ST.
Levy of ST on networking
and communication
systems.
608
616
625
technology equipment.
82 Application of Provincial
Tax Ordinance, 2000 on
the clubs.
83 Clarification regarding
exemption of sales tax on
re-treaded tyres imported
by M/s. PIA in terms of
Sixth Schedule to the
Sales Tax Act, 1990. [See
also C.No.4(19)-SB /94 /30,
dated 16 th May, 2001]
84 Sales tax on tyres
supplied to armed forces.
85 Exemption of sales tax on
import of speakers
specifically meant for
computer.
C. No. 1(27)STR/
2000, dated 28 th
Feb., 2001.
C. No. 4/19-STB
/94, dated 13 th
March, 2001
C. No. 3(72)STP/
92(Pt.2), dated
13 th March, 2001
C. No. 1/98-STT
/2000, dated 21 st
March, 2001
Clarification on various
issues
regarding
clubs/provincial services.
As per Customs
Explanatory Notes parts
and accessories‖ excludes
―tyres, therefore, tyres
imported by M/s. PIA or
other airline are liable to
sales tax.
Tyres for trucks not exempt
even for defence.
Detached ―Speakers‖ of all
types (PCT 85.18) are char
geable to ST irrespective of
their end use.
666
676
676
681