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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
Export Processing Zones. 10/2003, dated<br />
30 th April, 2003<br />
40 Zero-rated supply of <strong>Sales</strong> <strong>Tax</strong> General<br />
locally manufactured<br />
No.3/ 2003,<br />
goods to duty free shopsprocedure<br />
dt.23 rd June,<br />
regarding. 2003.<br />
[Rescinded vide STGO<br />
No.3 of 2004 dated 12 th<br />
June, 2004]<br />
41 Realization of exports C. No. 4(8-A)/<br />
proceeds in pak rupees 2003-DTRE<br />
against exports to dated 11 th March,<br />
Afghanistan under DTRE. 2004<br />
42 Request to clarify rate of<br />
sales tax on supply of<br />
generating set.<br />
43 Export of sugar – request<br />
of Pakistan Biscuit &<br />
Confectionery Manufactu<br />
rers Group, Karachi.<br />
44 Weight variation reported<br />
on shipping bills.<br />
45 Consolidation of sales tax<br />
general orders.<br />
46 <strong>Sales</strong> <strong>Tax</strong> Budget<br />
<strong>Instructions</strong> 2004-2005.<br />
47 Exemption of raw wool<br />
from sales tax under SRO<br />
No. 500(I)/2004<br />
48 Zero rating of sales tax on<br />
cotton seed.<br />
49 Clarification regarding<br />
SRO 500(I)/2004, dated<br />
12.06.2004. [See also<br />
letters of even No dated<br />
C.No. 3(13)ST-<br />
L&P, dated 24 th<br />
March, 2004<br />
C. No. 4/57-STB<br />
/97 dated 7 th<br />
April, 2004<br />
C. No.6(35) STC<br />
/2003, dated 7 th<br />
June, 2004<br />
<strong>Sales</strong> <strong>Tax</strong> Gen<br />
eral Order No.3<br />
of 2004 dated<br />
12 th June, 2004<br />
C. No.1/33-STB<br />
/2004, dated 13 th<br />
June, 2004<br />
C. No. 1/136-STT<br />
/99 dated 10 th July,<br />
2004<br />
C. No.3(98)STP<br />
/96, dated 17 th<br />
June, 2004<br />
C. No.3(13)ST-<br />
L&P/2004, dated<br />
29 th July, 2004<br />
manufacture of exportable<br />
goods.<br />
Zero-rate supply to duty<br />
free shops-Amendment in<br />
CGO No.4/ 2002.<br />
DTRE scheme is not<br />
applicable to exports to<br />
Afghanistan or to CARs<br />
against Pak rupees.<br />
Local supply of plant,<br />
machinery including diesel<br />
electricity generating set is<br />
zero-rated.<br />
TCP to sell sugar to biscuit<br />
& confectionery manufac<br />
turers at Rs11.50/kg instead<br />
of exporting it at a loss.<br />
Tolerance of weight varia<br />
tion in export up to 500 kgs<br />
is allowed for adjudication<br />
only. Duty drawback to be<br />
paid on actual weight.<br />
Consolidation of various<br />
General<br />
Orders.<br />
Declaration of counts /<br />
deniers, supply to duty free<br />
shops.<br />
<strong>Instructions</strong> related to zerorating.<br />
<strong>Sales</strong> tax is to be zero-rated<br />
on raw wool classifiable<br />
under heading 5101.1900.<br />
No separate registration for<br />
ginning and oil expelling<br />
units even if installed in a<br />
single premises.<br />
Zero-rating under SRO<br />
500(I)/ 2004 is available on<br />
plant/machinery covered<br />
under notifications issued<br />
913<br />
1004<br />
1017<br />
1023<br />
1061<br />
1067<br />
1093<br />
1110<br />
1113<br />
1119
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 Export Processing Zones. 10/2003, dated 30 th April, 2003 40 Zero-rated supply of <strong>Sales</strong> <strong>Tax</strong> General locally manufactured No.3/ 2003, goods to duty free shopsprocedure dt.23 rd June, regarding. 2003. [Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004] 41 Realization of exports C. No. 4(8-A)/ proceeds in pak rupees 2003-DTRE against exports to dated 11 th March, Afghanistan under DTRE. 2004 42 Request to clarify rate of sales tax on supply of generating set. 43 Export of sugar – request of Pakistan Biscuit & Confectionery Manufactu rers Group, Karachi. 44 Weight variation reported on shipping bills. 45 Consolidation of sales tax general orders. 46 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2004-2005. 47 Exemption of raw wool from sales tax under SRO No. 500(I)/2004 48 Zero rating of sales tax on cotton seed. 49 Clarification regarding SRO 500(I)/2004, dated 12.06.2004. [See also letters of even No dated C.No. 3(13)ST- L&P, dated 24 th March, 2004 C. No. 4/57-STB /97 dated 7 th April, 2004 C. No.6(35) STC /2003, dated 7 th June, 2004 <strong>Sales</strong> <strong>Tax</strong> Gen eral Order No.3 of 2004 dated 12 th June, 2004 C. No.1/33-STB /2004, dated 13 th June, 2004 C. No. 1/136-STT /99 dated 10 th July, 2004 C. No.3(98)STP /96, dated 17 th June, 2004 C. No.3(13)ST- L&P/2004, dated 29 th July, 2004 manufacture of exportable goods. Zero-rate supply to duty free shops-Amendment in CGO No.4/ 2002. DTRE scheme is not applicable to exports to Afghanistan or to CARs against Pak rupees. Local supply of plant, machinery including diesel electricity generating set is zero-rated. TCP to sell sugar to biscuit & confectionery manufac turers at Rs11.50/kg instead of exporting it at a loss. Tolerance of weight varia tion in export up to 500 kgs is allowed for adjudication only. Duty drawback to be paid on actual weight. Consolidation of various General Orders. Declaration of counts / deniers, supply to duty free shops. <strong>Instructions</strong> related to zerorating. <strong>Sales</strong> tax is to be zero-rated on raw wool classifiable under heading 5101.1900. No separate registration for ginning and oil expelling units even if installed in a single premises. Zero-rating under SRO 500(I)/ 2004 is available on plant/machinery covered under notifications issued 913 1004 1017 1023 1061 1067 1093 1110 1113 1119
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 9.8.2004 and 12.3. 2005] u/s 19 of the Customs Act. 50 Clarification regarding C. No. 3(13)ST- Zero-rating not to be denied SRO No. 500(I)/2004, L&P/2004, dated if the tariff heading is not dated 12.06.2004. [See 9 th August, 2004 mentioned in the indicative also letters of even No list appended to the Board‘s dated 29.7.2004] letter dated 29.07.2004. 51 Weaving looms (PCT 8646.3000) inadvertently missed from the list of machinery with zerorated sales tax. [See also letters of even No dated 29.7.2004] 52 GPA Bill 2004 and fiscal incentives at Gawadar. 53 Supply of zero-rated goods to Diplomats and Diplomatic Missions. 54 Zero-rated sales tax on supply of imported ginned cotton. C. No. 3(13) stl&p/2004 dated 12 th August, 2004 U.O. No. 3(10) ST-L&P/04 dated 4 th October, 2004 C. P(IV)-5/Ref 2004 dated 10 th December, 2004 C. No. 3(13) ST- L&P/2004 dated 23 rd Dec. 2004 55 Exemption of sales tax. C. No. 3(13)St- L&P/2004 (Vol- I) dated 28 th 56 Chargeability of sales tax on supply of plant, machinery & equipment. 57 <strong>Sales</strong> tax on machinery produced locally – SRO 500(I)/2004 dated 12.06.2004. 58 Tender No. 27-0860-1-0 (AO set small) 59 Clarification regarding SRO No. 500(I)/2004 dated 12.06.2004. [See also letters of even No dated 29.7.2004] 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(13)St-L& P/04(Vol-I) dated 2 nd March, 2005 C. No. 3(13) St- L&P/2004 dated 12 th March, 2005 Weaving Looms (Shuttle Less) falling under PCT heading 8646.3000 qualify for zero-rating under SRO 500(I)/2004. Exemption and zero-rated in Gwadar SEZ. CBR to suggest procedure so that exemptions for zerorate supplies are not issued by international agencies. Locally manufactured ginned cotton and supply of imported ginned cotton has been zero-rated 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. AO set is an orthopedic implant chargeable @ zero percent on local supply. Zero-rating not to be denied if the tariff heading is not mentioned in the indicative list ppended to the Board‘s letter dated 29.07.2004. 1124 1128 1151 1173 1176 1193 1194 1194 1195 1197
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in plastic disposable containers. 3
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Sales Tax Instructions, 2009 machin
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sales tax on the manufacture and on
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Sales Tax Instructions, 2009 65 Sal
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Sales Tax Instructions, 2009 made o
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Sales Tax Instructions, 2009 auctio
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Sales Tax Instructions, 2009 price
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Sales Tax Instructions, 2009 21 Sal
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Sales Tax Instructions, 2009 value
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Sales Tax Instructions, 2009 SRO 65
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Sales Tax Instructions, 2009 SECTIO
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Sales Tax Instructions, 2009 used.
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Sales Tax Instructions, 2009 Genera
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Sales Tax Instructions, 2009 income
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due-date payments‘ of sales tax.
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Sales Tax Instructions, 2009 120 Sa
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Sales Tax Instructions, 2009 may be
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Sales Tax Instructions, 2009 4. Tax
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 with t
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Sales Tax Instructions, 2009 dated
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Sales Tax Instructions, 2009 Tax Ac
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Sales Tax Instructions, 2009 sales
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 ANNEX-
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Sales Tax Instructions, 2009 M/s. S
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Sales Tax Instructions, 2009 12 of
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 author
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 2. Mr.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 copy t
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 iii) i
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 sectio
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C.No.1
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 afores
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (D) To
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Sales Tax Instructions, 2009 2. It
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 For an
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 It is
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 23.07.
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Sales Tax Instructions, 2009 are in
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Sales Tax Instructions, 2009 respec
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 paymen
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 Any o
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 1. Exa
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 implem
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Sales Tax Instructions, 2009 throug
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 (v) In
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Sales Tax Instructions, 2009 addres
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 (5) Co
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Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 5. Kee
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 input
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 3. DTR
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Sales Tax Instructions, 2009 7. Unl
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 With r
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 We are
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 Issue-
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Sales Tax Instructions, 2009 1. Obt
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Sales Tax Instructions, 2009 1. Rel
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Sales Tax Instructions, 2009 PIA He
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Sales Tax Instructions, 2009 to Mr.
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Sales Tax Instructions, 2009 3. All
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 of val
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Sales Tax Instructions, 2009 PART -
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Sales Tax Instructions, 2009 I am d
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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 /Quett
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 (oil r
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Sales Tax Instructions, 2009 10. Co
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 (ii) I
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Sales Tax Instructions, 2009 ―SPE
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 8475.1
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Sales Tax Instructions, 2009 (c) Fo
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 7. If
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Sales Tax Instructions, 2009 brand
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 basis.
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Sales Tax Instructions, 2009 10% in
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Sales Tax Instructions, 2009 COMMIT
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Sales Tax Instructions, 2009 Sales
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 4 Addi
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 11. Mu
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 ―tax
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