Sales Tax Instructions

Sales Tax Instructions, 2009
2 Sales Tax Budget
Instructions 1997-98.
3 Sales tax on inputs of
pharmaceutical products
being levied at 12.5% by
customs authorities at
Karachi.
4 Request for clarification
regarding exemption of
sales tax on the manufacture
and onward supply
of 5ml plastic measuring
spoons to pharmaceutical
industry under SRO-478
(I)/96 dated 13.6.1996
and subsequent notification
being SRO-437(I)/97
dated 13.6.1997.
5 Imposition of sales tax on
medical disposable.
6 Sales Tax Budget
Instructions 2000-2001.
June, 1996.
C.No.46-STB/
97, dt.13 th June,
1997.
C. No.1/51-STT
/96, dated 8 th
November, 1997
C. No. 3(16) STP
/97, dated 2 nd
Sept., 1998.
C. No. 1/51-STT
/96-Pt-III dated
12 th October,
1999
C. No.1/20-STB/
2000, dated 9 th
June, 2000.
materials.
Instructions regading
pharmaceutical industry.
Exemption from sales tax is
independent. Applicability
of conditions of Customs
Act aims at procedural
adherence on importation.
Plastic measuring spoons
for pharmaceuticals not
exempt.
Under SRO922(I)/99 goods
not of Chapter 30 are taxa
ble even these are regis
tered under the Drug Act.
Instructions regading
pharmaceutical industry.
205
230
298
481
573
7 Sales tax exemption on
the raw materials for the
manufacture of
pharmaceutical products
vide entry no. 14 and 15
of the Sixth Schedule of
the Sales Tax Act, 1990.
8 Sales Tax exemption on
the raw materials for the
manufacture of pharma -
C. No. 1/51-STT
/96-Pt.II, dated
1 st July, 2000
C. No. 1/51-STT/
96-Pt.II, dated
22 nd Aug., 2000.
Pharmaceutical raw materials
mentioned in SRO 373
(I)/2000 (previously in
SRO 349(I)85, 1147(I) /89
& 587(I)/90) & attract
statutory customs duty @
10 % are exempt from ST.
Exemption on import of
raw mate- rials & packing
materials for pharmaceutical
products.
584
593
ceutical products vide
entry No.14 and 15 of the