Sales Tax Instructions

Sales Tax Instructions, 2009
3 Zero-rating of sales tax
on the supply of stores
and provisions for
consumption aboard a
vessel proceeding outside
Pakistan
27 th April, 2002.
C. No. 1(1)STT
/2008 dated 13 th
February, 2008
Supply/repair/maintenance
of any ship which is neither
a ship of gross tonnage of
less then 15 LDT; nor for
recreation, are zero rated as
per Fifth Schedule.
1730
SUGAR :
1 Sales tax on press mud. C. No.16(5) STT
.I/93, dated 19 th
2 Recovery of sales tax notpaid/short-paid
by a sugar
mill due to its admissible
duty drawback claim(s)
outstanding at various cus
toms (exports) stations.
3 Export of Sugar to
Afghanistan via land
route and through Afghan
istan to Central Asian
Republics.[For change see
export policy for 2003.]
4 Refund of excise duty or
waiver of sales tax on
stocks of duty-paid sugar
held in sugar mills on
01.04.1998.
5 Sales tax on sugar—
1999-2000.
6 Levy of sales tax on raw
sugar manufactured by
sugar mills.
7 Export of sugar – request
of Pakistan Biscuit &
Confectionery Manufactu
rers Group, Karachi.
October, 1993
C. No. 4/57-STB/
97-Vol-II, dated
22 nd March,
1999.
C. No. 2(4) STP/
99, dated 28 th
Aug., 1999.
C. No. 4/57-STB
/97, dated 16 th
September, 1999
C. No. 4/(57)-
STB/97-Vol-III,
dated 11 th
January, 2001
C.No.1/25-STT/
2000, dated 31 st
May, 2001.
C. No. 4/57-STB
/97 dated 7 th
April, 2004
Bagasse and press mud
(23.03) would be exempt
only if used by
manufacturers of sugar as
fuel.
No penalty if sugar
manufacturers adjusted ST
against duty draw back
claim.
Zero-rating on export of
sugar to Afghanistan & CIS
via land route not allowed.
Sales tax @ Rs.1650/ PMT
not to be charged from the
sugar manufa-cturers if
CED had already been paid
@ Rs.2100/- PMT.
Value of local sugar was
fixed vide SRO 207(I)/98,
yet supplies made to unregistered
persons were
subject to further tax.
No enforcement of ST on
‗Gur‘.
TCP to sell sugar to biscuit
& confectionery manufac
turers at Rs11.50/kg instead
of exporting it at a loss.
64
385
460
466
642
703
1023
8 SRO 315(I)/2005 dated C. No. 1(2) STR Implementation of SRO 1215