Sales Tax Instructions

Sales Tax Instructions, 2009
export documents. May, 2001.
ZERO-RATE (see also Export/Exporter and DTRE) :
1 Removal of taxable goods
at zero-rate for further
process before export.
2 Exemption of sales tax
for purchase of goods for
duty free shop at Jinnah
Terminal Complex Quaid
-e-Azam International
Airport, Karachi. [Resci
nded vide STGO No.3 of
2004 dated 12 th June, 2004]
3 Amendment in
notifications regarding
packing materials.
4 Sales Tax Budget
Instructions 1996-97.
5 Refund of sales tax to
Commercial Exporter.
6 Sales Tax Instructions-
Economy Revival
Package 1996-97
Regarding.
7 Sales Tax Budget
Instructions 1997-98.
8 Applicability of the Sales
Tax Act, 1990 to the Provincially
Administrative
Tribal Areas (PATA).
9 Export of fabricsclearance
from
C. No. 1(3)GST-
I/91, dated 4 th
March, 1992.
Sales Tax General
Order No.1/
1992, dated 29 th
July, 1992.
C. No. 1(3)GST-
I/91 (Pt.), dated
27 th December,
1994
C.No.1/43-STR/
96, dated 13 th
June, 1996.
C. No. C(STD)/
96, dated 10 th
Oct., 1996.
C. No. 1/43-STB
/96, dated 28 th
March, 1997
C. No. 46-STB/
97, dated 13 th
June, 1997.
C.No.3(62)STP/9
8-Pt, dated 22 nd
July, 1998.
Removal of goods under
AR-2/AR-3 to be discontinued
and made under SRO
14(I)/92 and SRO 117(I)/92
dated 16.02.92.
Procedure for exemption on
supply of locally
manufactured goods to duty
free shop.
Packing material made of
jute was zero-rated, if rem
oved from the manufactur
ing premises for export by
persons other than manuf
acturer. Facility not allowed
to all packing materials.
Zero-rating of supplies by
local manufacturers to
diplomats/ missions etc.
Commercial Exporter is not
required to export goods in
the same form in which he
purchased the goods.
Rates of 23% and 18%
brought down to 12.5%.
Plant/machinery exempted.
Local supplies against inter
national tenders zero rated.
Supplies of raw materials
and component to EPZ are
zero-rated.
In PATA registration is not
man-datory for exporters
not interested in Zerorating.
C. No. 4(84) STB 61 processors of textile
/978, Dated 27 th fabrics are registered,
22
39
101
134
182
197
205
280
282