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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

79 SROs 527(I)/2005 dated<br />

06.06.2005 -- meaning of<br />

―plant, machinery and<br />

equipment‖ --clarification<br />

– request regarding.<br />

80 <strong>Sales</strong> <strong>Tax</strong> Ruling No.<br />

01/2005 ---- clarification<br />

regarding.<br />

81 Request for clarification<br />

regarding SRO 527(I)/<br />

2005 dated 06.06.2005.<br />

82 Zero-rating of sales tax<br />

on supply of ceramic<br />

insulators under SRO<br />

530(I)/2005 dated<br />

06.06.2005.<br />

83 Zero-rating by textile<br />

vendors industry.<br />

84 Clarification regarding<br />

sales tax zero-rating<br />

under SRO 527(I)/2005<br />

dated 06.06.2005.<br />

85 <strong>Sales</strong> tax exemption for<br />

jet A-1 fuel for UN WFP<br />

air operation Pakistan.<br />

86 Zero-rating of surgical<br />

goods under SRO<br />

621(I)/2005 dated<br />

17.06.2005.<br />

87 Indicative list of SRO<br />

530(I)/2005 dated 06-06-<br />

2005. [Amended vide even<br />

No dated 28.12.2005.]<br />

88 Clarification regarding<br />

exemption of sales tax<br />

under SRO 527(I)/2005<br />

C. No. 5/8-STB<br />

/2005 dated 13 th<br />

September, 2005<br />

C. No. 5/8-STB<br />

/2005 dated 20 th<br />

September, 2005<br />

C No. 5/8-STB<br />

/2005 dated 22 nd<br />

September, 2005<br />

C No. 5/8-STB<br />

/2005 dated 6 th<br />

October, 2005<br />

C. No. 5/7-STB<br />

/2005 dated 12 th<br />

October, 2005<br />

C. No. 5/8-STB<br />

/2005 dated 18 th<br />

October, 2005<br />

C. No. 1(24)STT/<br />

2005 dated 22 nd<br />

November, 2005<br />

C. No. 5/10-STB/<br />

2005 dated 2 nd<br />

December, 2005<br />

C. No. 5/23-STB<br />

/2005 dated 15 th<br />

December, 2005<br />

C. No. 5/8-STB<br />

/2005 dated 21 st<br />

December, 2005<br />

refund be given on actual<br />

weight basis.<br />

Electrical meters not cove<br />

red as plant, machinery and<br />

equipment for the purpose<br />

of SRO 530(I)/2005 and<br />

SRO 527(I)/2005.<br />

The expression ―capital<br />

goods‖ means ―plant and<br />

machinery‖ chargeable @<br />

0% and should be extended<br />

to any other items.<br />

Optical Fibre Cable is<br />

chargeable to sales tax @<br />

15% in terms of SRO<br />

527(I)/2005 dt 6.6.2005.<br />

Supply of ceramic<br />

insulators is not zero-rated<br />

under SRO 530(I)/2005<br />

dated 06.06.2005.<br />

Processing mills supplying<br />

zero-rate goods under SRO<br />

621(I)/2005 will issue zerorated<br />

sales tax invoices on<br />

processing charges.<br />

Insulated electrical<br />

conductor of PCT heading<br />

8544.0000 is not zero-rated<br />

under SRO 527(I)/2005.<br />

Supply of goods to United<br />

Nations and its<br />

organizations is zero-rated<br />

under SRO 533(I)/200.<br />

Zero-rating of surgical<br />

gloves and blood collecting<br />

packs with transfusion sets.<br />

Indicative lists (Annex-A &<br />

B) of tariff headings<br />

covered under the SRO<br />

530(I)/2005.<br />

Manufacturing of tractor<br />

parts is not manufacturing<br />

of plant and machinery,<br />

1283<br />

1286<br />

1286<br />

1291<br />

1293<br />

1294<br />

1295<br />

1299<br />

1300<br />

1304

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