Sales Tax Instructions

Sales Tax Instructions, 2009
dated 12 th June, 2004] Aug., 1997.
14 Consumer goods and
consumer durable.
15 Sales tax law applicable
to commercial importers
16 Registration of commerc
ial importers: points to be
discussed with Finance
Minister. [See also letter
No.3(51) STP /97. Vol.III,
dated 18 th September, 1997]
17 Sales tax on inputs of
pharmaceutical products
being levied at 12.5% by
customs authorities at
Karachi.
18 Exemption of sales tax on
supply of consumer goo
ds by commercial import
ers- SRO 674(I)/97, dated
29 th August, 1997. 2.
Levy of 3% additional tax
on the importers who do
not get registered--SRO
675(I/97, dated 29th
August, 1997.
19 Exemption of sales tax on
supply of consumer
goods by commercial
importer-- SRO
674(I)/97, dated
29.08.1997. 2. Levy of
3% additional tax on the
importers who do not get
registered--SRO 675(I)/
97, dated 29.08.1997.
20 Issues relating to compulsory
registration of
importers.
C. No. 3(70) STP
/97, dated 17 th
September, 1997
C. No. 3(51) STP
/97. Vol.III, dated
18 th September,
1997
C. No. 3(62) STP
/97-Pt.II, dated
25 th September,
1997
C. No. 1/51-STT
/96, dated 8 th
November, 1997
C. No. 3(62) STP
/97-Pt., dated Ist
January, 1998
C. No. 3(62) STP
/97-Pt.I), dated
27 th February,
1998
C. No. 3(62) STP
/97-Pt.IV, dated
12 th March, 1998.
Consumer goods & durable
should be for direct human
consumption & not for
industrial or other process.
Clarification for commer
cial importers regarding tax
invoice, output tax, fixed
tax of 3%, audit and
replacement invoice.
Further clarification on
refunds, replacement
invoices and stocks of
commercial importers.
Exemption from sales tax is
independent of any other
exemp tion the applicability
of conditions of Customs
Act aims at procedural
adherence on importation.
From 1.1.1998 importers of
consumer goods/durables
required to be registered.
2.All commercial importers
making taxable supplies of
all kinds of goods will be
registered otherwise pay
additional tax of 3%.
Registration of importers:
(i) of exempt goods not
required; (ii) of industrial
goods not required if
already registered at local
stage;
(iii) of goods mentioned in
SRO 674 & SRO 675 is
required.
Compulsory registration of
impor-ters.
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