Sales Tax Instructions

Sales Tax Instructions, 2009
06.11.1997. customs port in Pakistan is
required to get registered.
74 Clarification regarding C. No. 2(65) STP Action against cosmetics
distribution of cosmetics /95, dated 26 th manufac tured in Mingora.
manufactured in Mingora. July, 2001
75 1. Non-Registration as
importers under the Sales
Tax Act, 1990 in Swat/
PATA. 2. Writ Petition
No.121/ 2002-M/s Pata
Packages Vs CBR, etc.
76 15% sales tax on imports
at customs station in
tribal areas to be full and
final liability of sales tax
for supply to Tribal Areas
of Balochistan.
77 Clarification regarding
collection of activation
tax and charging/ collection
of CED/GST.
C. No. 2(38) STP
/97(Vol.1), dated
13 th Feb., 2002.
Sales Tax Ruling
/Instruction No.
18/ 2002, dated
2 nd March, 2002.
Sales Tax Ruling/
Instruction No.
19/ 2002, dated
15 th March, 2002.
Resident/importer of Tribal
Area making sale/supply to
Pakistan is liable to
registration.
Further tax leviable on
imports for Balochistan/
Tribal Areas.
No exemption for mobile
phone service in Swat.
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797
801
802
78 Taxable goods manufactured/produced
in non-tari
ff areas and subsequently
brought to tariff areas.
79 Montreal Protocol ODS
phase out project:
exemption on customs
duty, sales tax and
income tax etc – M/S.
Sanson International
(Pvt.)Ltd., Mirpur (A.K),
IGM No.2034/02 dated
21-11-2002 Bill of Entry
No. KAPRCH 107704
dated 15-03-2003.
80 Extension of Sales Tax
Act, 1990 to FATA/
PATA.
C. No. 2(38) STP
/97 (Vol-I), dated
25 th November,
2003
C. No. 2(35) STP
/97 (Vol-I) dated
19 th April, 2004
C. No.4/57-STB
/97 (main) dated
27 th June, 2005
Goods manufactured in
FATA/PATA & supplied in
the tariff area by wholesaler
and distributor are taxable.
No exemption of sales tax
under Montreal Protocol.
The machinery is to be
imported under ODS phase
out project and installed in
AJK. SRO 987(I)/99 was
not issued before the Sales
Tax (Adoption) Act, 1993
of AJK. Thus machinery is
not exempt under the SRO
or the Acts.
ST liability against manuf
acturers of ghee/cooking oil
prior to 12.06.04 to be disc
harged before release of
their consignments of oil.
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1234
SECTION-2(9) -- see section 6 (Payment of Sales Tax)