Sales Tax Instructions

Sales Tax Instructions, 2009
located in PATA / FATA. April, 2000 obligations & duties.
66 Requirement of
C. No. 2(38) STP A person of AJK making
/97 dated 2 nd supplies to Pakistan outside
registration and filing of May, 2000 non-tariff areas is required
to get registered.
returns.
561
67 Exemption of excise duty
/ sales tax goods
manufactured in PATA.
68 Guidance required for
establishment of ware
house facility in tariff
area while producing unit
C. No. 4(39) STB
/98, dated 8 th
May, 2000
C. No. 3(30) STP
/99, dated
28.07.2000.
Production its subsequent
sale and consumption in
PATA is exempt.
(i) ST Registration No. of
AJK cannot be used in
Pakistan. (ii) Warehouse in
Pakistan or wholesaler
required to pay ST and
adjust input tax.
566
590
located in exempted zone
– Azad Jammu Kashmir.
69 Imposition of GST on
coal and the problems of
coal mining industry in
C. No.1(243)STT
/93, dated 3 rd
Nov., 2000.
Partial subsidy of ST for
coal miners of Balochistan
to continue upto a certain
date.
623
Balochistan.
70 Sales tax exemption for
PATA and FATA
importers.
71 Deduction of income tax
and sales tax from bills of
suppliers/ manufacturers
in Malakand (Swat).
72 Sales tax on soaps etc
manufactured in Mingora
(Sawat).
73 Sales tax registration on
units licensed under SRO
1140(I)/97, dated
C. No. 2(38) STP
/97, dated 18 th
Nov., 2000.
C. No. 2/(65)STP
/95-Vol-I, dated
13 th January,
2001
C. No. 2(65) STP
/95-Vol-I, dated
13 th January,
2001
C. No. 2(38) STP
/97, dated 3 rd
July, 2001
Importer of Tribal
Areas/AJK to be registered
u/s 18.
Sales Tax Act not extended
to PATA. Goods supplied
outside PATA, attracts
S.Tax @ 15% of the value.
Goods supplied outside
PATA, attracts sales tax.
supplier is liable to
registration under Peshawar
Collectorate.
Person located in
FATA/PATA importing
taxable goods through any
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644
644
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