Sales Tax Instructions

Sales Tax Instructions, 2009
were subsequently exported
as per section 4 of the
Sales Tax Act, 1990.
29 Refund of input tax consumed
in the manufacturer
of exempt goods
which were subsequently
exported as per section 4
of the Sales Tax Act,
1990.
30 Supply of cosmetics to
PIA for international
flights duty & sales tax
status of.
25.02.2002.
Sales Tax Ruling/
Instruction No.
28/ 2002, dated
8 th April, 2002.
Sales Tax Ruling/
Instruction No.
31/ 2002, dated
11 th April, 2002.
No refund on packing
material (bags) on export
of rice. Exempt goods not
zero-rated.
Stores & provisions for
internatio-nal flights &
items for duty free shops
zero-rated.
810
812
31 Supply against international
tenders at zero rate
Fifth Schedule of Sales
Tax Act, 1990.
32 Sales tax exemption –
PNSC.
33 Export of 300 fans to
Export Processing Zone,
Karachi.
34 Sales Tax Budget
Instructions 2002-2003.
35 Refund of sales tax on
packing material used in
Rice Exported from
Pakistan.
36 Zero-rated supply of
locally manufactured
goods to Duty Free Shopprocedure
regarding.
[Amended vide Sales Tax
Sales Tax Ruling/
Instruction No.
32/ 2002, dated
23 rd April, 2002.
Sales Tax Ruling/
Instruction No.
33/ 2002, dated
27 th April, 2002.
Sales Tax Ruling/
Instruction No.
43/ 2002, dated
6 th June, 2002.
C. No. 1/4-STE/
2002, dated 15 th
June, 2002.
Sales Tax Ruling/
Instruction No.
v49/ 2002, dated
11 th July, 2002.
Sales Tax General
Order No. 4/
2002, dated 1 st
Nov., 2002.
Supplies made to
contractors mak-ing
supplies
against
international tenders not
zero-rated/exempt.
Welding electrodes not
zero-rated as stores &
provisions.
Supply of fans to Export
Proce- ssing Zone not
exempt or zero-rated.
Section 4 amended to
specify any goods
chargeable to tax at zerorate
to enable exporters to
take input adjustment
/refund on exempt goods.
Zero-rating facility allowed
on locally manufactured
plant and machinery for
petroleum/gas sectors.
Refund allowed on packing
mate-rial of rice & all other
exported goods, whether
taxable or exempt.
Procedure for receipt of
locally manufactured goods
(under zero-rating) by Duty
Free Shops.
814
814
825
829
835
861