Sales Tax Instructions

Sales Tax Instructions, 2009
Package 1996-97
Regarding.
7 Sales Tax Budget
Instructions 1997-98.
8 Applicability of the Sales
Tax Act, 1990 to the Provincially
Administrative
Tribal Areas (PATA).
9 Export of fabricsclearance
from
processing mills.
10 Clarification regarding
admissibility of refund.
11 I. Clarification regarding
the 1% further tax.
II. Short shipment on
zero-rated supplies.
12 Sales Tax: Instructions
for the Budget 1999-
2000.
13 Sales tax chargeable on
the goods exported
beyond 30 days from
filing of bill of export or
cases initiated prior to the
budgetary measures of
1999-2000.
14 Export of Sugar to
Afghanistan via land
route and through Afghan
istan to Central Asian
Republics.[For change see
export policy for 2003.]
15 Sales tax on import into
EPZ.
16 Request for permission to
export ―Pakistani
Tractors second hand/
March, 1997
C. No. 46-STB/
97, dated 13 th
June, 1997.
C. No. 3(62) STP
/98-Pt, dated 22 nd
July, 1998.
C. No. 4(84) STB
/978, Dated 27 th
July, 1998
C. No. 2(98) STP
/95.PT, dated 15 th
Sept., 1998.
C. No. 3(22) STP
/97, dated 7 th
Oct., 1998.
C.No.1/10-STB/
99, dated 1 st July,
1999
C. No. 3(38) STP
/ 99, dated 21 st
July, 1999
C. No. 2(4) STP/
99, dated 28 th
Aug., 1999.
C. No. 3/46-STB
/99, dated 4 th
Sept., 1999.
C. No. 1(7)WHT/
2000, dated 12 th
April, 2000.
Plant/machinery exempted.
Local supplies against inter
national tenders zero rated.
Supplies of raw materials
and component to EPZ are
zero-rated.
In PATA registration is not
man-datory for exporters
not interested in Zerorating.
61 processors of textile
fabrics are registered,
exporters who may obtain
tax invoices from them.
Refund on packing material
for export of rice allowed
(zero-rated).
Further tax chargeable on
supplies to enrolled
persons.
Goods exported to Afghan
istan via land route or to
Central Asian Republics
through Afghanistan will
not be zero-rated.
Where goods have been
exported, this may be
treated as a tacit/ implied
extension of time-limit by
the respective Collector of
Customs warranting ex-post
facto extension of time.
Zero-rating on export of
sugar to Afghanistan & CIS
via land route not allowed.
Zero-rating for EPZ
allowed.
Export of second
tractors to CIS States.
hand
205
280
282
315
324
434
444
460
462
549