Sales Tax Instructions

Sales Tax Instructions, 2009
47 Exemption of raw wool
from sales tax under SRO
No. 500(I)/2004
48 Zero rating of sales tax on
cotton seed.
49 Clarification regarding
SRO 500(I)/2004, dated
12.06.2004. [See also
letters of even No dated
9.8.2004 and 12.3. 2005]
50 Clarification regarding
SRO No. 500(I)/2004,
dated 12.06.2004. [See
also letters of even No
dated 29.7.2004]
51 Weaving looms (PCT
8646.3000) inadvertently
missed from the list of
machinery with zerorated
sales tax. [See also
letters of even No dated
29.7.2004]
52 GPA Bill 2004 and fiscal
incentives at Gawadar.
53 Supply of zero-rated
goods to Diplomats and
Diplomatic Missions.
54 Zero-rated sales tax on
supply of imported
ginned cotton.
June, 2004
C. No. 1/136-STT
/99 dated 10 th July,
2004
C. No. 3(98) STP
/96, dated 17 th
June, 2004
C. No. 3(13) ST-
L&P/2004, dated
29 th July, 2004
C. No. 3(13) ST-
L&P/2004, dated
9 th August, 2004
C. No. 3(13) ST-
L&P/2004 dated
12 th August, 2004
U.O. No. 3(10)
ST-L&P/04 dated
4 th October, 2004
C. P(IV)-5/ Ref
2004 dated 10 th
December, 2004
C. No. 3(13) ST-
L&P/2004 dated
23 rd Dec. 2004
55 Exemption of sales tax. C. No. 3(13) St-
L&P/2004 (Vol-
I) dated 28 th
56 Chargeability of sales tax
on supply of plant,
machinery & equipment.
February, 2005
C. No. 3(13) St-
L&P/04, dated
2 nd March, 2005
Sales tax is to be zero-rated
on raw wool classifiable
under heading 5101.1900.
No separate registration for
ginning and oil expelling
units even if installed in a
single premises.
Zero-rating under SRO
500(I)/ 2004 is available on
plant/machinery covered
under notifications issued
u/s 19 of the Customs Act.
Zero-rating not to be denied
if the tariff heading is not
mentioned in the indicative
list appended to the Board‘s
letter dated 29.07.2004.
Weaving Looms (Shuttle
Less) falling under PCT
heading 8646.3000 qualify
for zero-rating under SRO
500(I)/2004.
Exemption and zero-rated
in Gwadar SEZ.
CBR to suggest procedure
so that exemptions for zerorate
supplies are not issued
by international agencies.
Locally manufactured
ginned cotton and supply of
imported ginned cotton has
been zero-rated
ST on import of plant
/machinery is zero-rated if
conditions in customs con
cessionary SROs are met.
If plant, machinery and
equipment, is charged to ST
at import stage, it can still
avail zero-rating of sales
tax on local supply.
1110
1113
1119
1124
1128
1151
1173
1176
1193
1194