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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
57 <strong>Sales</strong> tax on machinery<br />
produced locally – SRO<br />
500(I)/2004 dated<br />
12.06.2004.<br />
58 Tender No. 27-0860-1-0<br />
(AO set small)<br />
59 Clarification regarding<br />
SRO No. 500(I)/2004<br />
dated 12.06.2004. [See<br />
also letters of even No<br />
dated 29.7.2004]<br />
C. No. 3(13) St-<br />
L&P/04 dated 2 nd<br />
March, 2005<br />
C.No.3(13)St-L&<br />
P/04(Vol-I) dated<br />
2 nd March, 2005<br />
C. No. 3(13) St-<br />
L&P/2004 dated<br />
12 th March, 2005<br />
60 Exemption of sales tax. C. No. 3(13) St-<br />
L&P/04 (Vol-1)<br />
dated 21 st March,<br />
2005<br />
61 Inclusion of payphones<br />
GSM/ CDMA/ WLL<br />
under SRO 500(I)/2004<br />
dated 12.06.2004.<br />
62 Clarification required on<br />
SRO 530(I)/2005 &<br />
527(I)/2005 dated<br />
06.06.2005.<br />
63 Import of secondhand<br />
footwear under SRO 535<br />
(I)/2005 dated 06.06.2005<br />
superceded by SRO 621<br />
(I)/2005dated 17.06.2005.<br />
64 Supply of trailers for<br />
mobile grid station to<br />
M/s. Alstom.<br />
65 Zero-rating of electro<br />
medical equipment under<br />
SRO. 530(I)/2005 dated<br />
06.06.2005.<br />
66 Zero-rating of electro<br />
medical equipment under<br />
SRO. 530(I)/2005 dated<br />
06.06.2005.<br />
C. No. 3(13)/ St-<br />
L&P/2004 dated<br />
4 th May, 2005<br />
C. No. 5/8-STB<br />
/2005 dated 21 st<br />
June, 2005<br />
C. No. 5/10-STB<br />
/2005 dated 21 st<br />
June, 2005<br />
C. No. 5/8-STB<br />
/2005 dated 21 st<br />
June, 2005<br />
C. No. 3(5) St-<br />
L&P/05 dated<br />
23 rd June, 2005<br />
C. No. 3(5) St-<br />
L&P/05 dated<br />
23 rd June, 2005<br />
Under SRO 500(I)/2004 ST<br />
will be charged @ zero<br />
percent on local supply of<br />
plant/machinery/equipment.<br />
AO set is an orthopedic<br />
implant chargeable @ zero<br />
percent on local supply.<br />
Zero-rating not to be denied<br />
if the tariff heading is not<br />
mentioned in the indicative<br />
list ppended to the Board‘s<br />
letter dated 29.07.2004.<br />
Even if the concession of<br />
customs duty is denied as<br />
goods are manufactured<br />
locally, the benefit of zerorating<br />
still is accorded<br />
under SRO No.500(I)/2004.<br />
Under SRO 500(I)/2004 im<br />
ported or locally manufac<br />
tured plant/ machinery is<br />
zero-rated with out any<br />
conditions or restricttions<br />
of tariff headings.<br />
‗Electric switchgear panels<br />
and mobile grid stations‘<br />
zero-rated under SRO<br />
530(1)/2005.<br />
SRO 621(I)/2005 provides<br />
zero-rating facility to the<br />
entire chain of textiles from<br />
Chapter 50 to 63 including<br />
‗worn clothing & other<br />
worn articles‘.<br />
‗Trailers‘ supplied for<br />
mounting of mobile grid<br />
stations are not zero-rated.<br />
Zero-rating of sales tax on<br />
plant/machinery including<br />
electro medical equipment<br />
under SRO. 530(I)/2005.<br />
Zero-rating of plant/mach<br />
inery/equipment under SRO<br />
530(I)/2005 but doesnot<br />
include consumer durable<br />
1194<br />
1195<br />
1197<br />
1199<br />
1218<br />
1230<br />
1231<br />
1231<br />
1233<br />
1233
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 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 <strong>Sales</strong> 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
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 57 <strong>Sales</strong> tax on machinery produced locally – SRO 500(I)/2004 dated 12.06.2004. 58 Tender No. 27-0860-1-0 (AO set small) 59 Clarification regarding SRO No. 500(I)/2004 dated 12.06.2004. [See also letters of even No dated 29.7.2004] C. No. 3(13) St- L&P/04 dated 2 nd March, 2005 C.No.3(13)St-L& P/04(Vol-I) dated 2 nd March, 2005 C. No. 3(13) St- L&P/2004 dated 12 th March, 2005 60 Exemption of sales tax. C. No. 3(13) St- L&P/04 (Vol-1) dated 21 st March, 2005 61 Inclusion of payphones GSM/ CDMA/ WLL under SRO 500(I)/2004 dated 12.06.2004. 62 Clarification required on SRO 530(I)/2005 & 527(I)/2005 dated 06.06.2005. 63 Import of secondhand footwear under SRO 535 (I)/2005 dated 06.06.2005 superceded by SRO 621 (I)/2005dated 17.06.2005. 64 Supply of trailers for mobile grid station to M/s. Alstom. 65 Zero-rating of electro medical equipment under SRO. 530(I)/2005 dated 06.06.2005. 66 Zero-rating of electro medical equipment under SRO. 530(I)/2005 dated 06.06.2005. C. No. 3(13)/ St- L&P/2004 dated 4 th May, 2005 C. No. 5/8-STB /2005 dated 21 st June, 2005 C. No. 5/10-STB /2005 dated 21 st June, 2005 C. No. 5/8-STB /2005 dated 21 st June, 2005 C. No. 3(5) St- L&P/05 dated 23 rd June, 2005 C. No. 3(5) St- L&P/05 dated 23 rd June, 2005 Under SRO 500(I)/2004 ST will be charged @ zero percent on local supply of plant/machinery/equipment. AO set is an orthopedic implant chargeable @ zero percent on local supply. Zero-rating not to be denied if the tariff heading is not mentioned in the indicative list ppended to the Board‘s letter dated 29.07.2004. Even if the concession of customs duty is denied as goods are manufactured locally, the benefit of zerorating still is accorded under SRO No.500(I)/2004. Under SRO 500(I)/2004 im ported or locally manufac tured plant/ machinery is zero-rated with out any conditions or restricttions of tariff headings. ‗Electric switchgear panels and mobile grid stations‘ zero-rated under SRO 530(1)/2005. SRO 621(I)/2005 provides zero-rating facility to the entire chain of textiles from Chapter 50 to 63 including ‗worn clothing & other worn articles‘. ‗Trailers‘ supplied for mounting of mobile grid stations are not zero-rated. Zero-rating of sales tax on plant/machinery including electro medical equipment under SRO. 530(I)/2005. Zero-rating of plant/mach inery/equipment under SRO 530(I)/2005 but doesnot include consumer durable 1194 1195 1197 1199 1218 1230 1231 1231 1233 1233
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 paymen
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C.No.3
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