Sales Tax Instructions

Sales Tax Instructions, 2009
/99 dated 1 st April, 2006]
26 Clarification of sales tax
exemption against SRO
987(I)/99 dated 30-08-
1999.
27 Request to clarify rate of
sales tax on supply of
generating set.
28 Clarification regarding
SRO 500(I)/2004, dated
12.06.2004. [See also
letters of even No dated
9.8.2004 and 12.3. 2005]
29 Clarification regarding
SRO No. 500(I)/2004,
dated 12.06.2004. [See
also letters of even No
dated 29.7.2004]
C. No.1/247-STT
/99(Vol I), dated
4 th March, 2004
C. No. 3(13)ST-
L&P, dated 24 th
March, 2004
C. No. 3(13) ST-
L&P/2004, dated
29 th July, 2004
C. No. 3(13) ST-
L&P/2004, dated
9 th August, 2004
30 Weaving looms (PCT C. No. 3(13) st-
8646.3000) inadvertently L&P/2004 dated
missed from the list of 12 th August, 2004
machinery with zerorated
sales tax. [See also
letters of even No dated
29.7.2004]
31 Exemption of sales tax. C. No. 3(13) St-
L&P/2004 (Vol-
I) dated 28 th
32 Chargeability of sales tax
on supply of plant,
machinery & equipment.
33 Sales tax on machinery
produced locally – SRO
500(I)/2004 dated
12.06.2004.
34 Release of Moritz 200
mixing machine without
payment of sales tax vide
SRO 987(I)/99 dated 30-
08-1999 imported by
M/s. Roche Pakistan ltd.
February, 2005
C. No.3 (13) St-
L&P/04, dated
2 nd March, 2005
C. No. 3(13) St-
L&P/04 dated 2 nd
March, 2005
C. No. 3(9) STP
/99 dated 1 st
April, 2006
Benefit of SRO 987(I)/99
available to manufacturers
of taxable goods and not to
service providers.
Local supply of plant,
machinery including diesel
electricity generating set is
zero-rated.
Zero-rating under SRO
500(I)/ 2004 is available on
plant/machinery covered
under notifications issued
u/s 19 of the Customs Act.
Zero-rating not to be denied
if the tariff heading is not
mentioned in the indicative
list appended to the Board‘s
letter dated 29.07.2004.
Weaving Looms (Shuttle
Less) falling under PCT
heading 8646.3000 qualify
for zero-rating under SRO
500(I)/2004.
ST on import of plant
/machinery is zero-rated if
conditions in customs con
cessionary SROs are met.
If plant, machinery and
equipment, is charged to ST
at import stage, it can still
avail zero-rating of sales
tax on local supply.
Under SRO 500(I)/2004 ST
will be charged @ zero
percent on local supply of
plant/machinery/equipment.
Since machinery is not used
in manufacture of taxable
goods under SRO 987(I)
/99, the importer may
deposit the amount of sales
tax involved on the machi
997
1017
1119
1124
1128
1193
1194
1194
1333