Sales Tax Instructions

Sales Tax Instructions, 2009
67 Zero-rating of sales tax
fire fighting equipment.
68 Clarification with regard
to SRO 530(I)/2005 and
SRO 527(I)/2005, both
dated 06.06.2005.
69 Zero-rating of surgical
goods under SRO
621(I)/2005 dated
17.06.2005.
70 Sales tax exemption on
local supplies i.e. parts
for imported plant,
machinery and equipment
used by textiles, apparel
& knitwear industry
71 Exemption of sales tax on
import of equipment.
72 Clarification regarding
zero-rating of sales tax
530(I) 2005 dated
06.06.2005.
73 Zero-rating of surgical
goods under SRO 621(I)
2005 dated 17.06.2005.
74 Sales tax ---- SRO 527
(I)/2005 dated 6.6.2005.
75 Submission of summary
against zero-rated items
vide SRO 621(I)/2005 ---
amendment– clarification
thereof.
76 Clarification regarding
SRO 530(I)/2005 dated
Indicative list of the tariff
or an office machine.
C. No. 3(12) ST- Collectorates to apprise of
L&P/04 dated the practice of charging tax
27 th June, 2005 on supply of fire fighting
equipment.
C. No. 5/8-STB/ Electrical Transformers &
2005. dated 4 th Switch gears are zero-rated
July,2005 under SRO 530(I)/2005 but
not transformer oil.
C. No. 5/8-STB/ In SRO 621(I)/2005 the
2005. dated 4 th term ‗surgical goods‘ shall
July,2005 mean and cover surgical
instruments only.
C. No. 3(5) St- Parts of zero-rated plant/
L&P/05 dated 4 th machinery/ equipment shall
July,2005 qualify for zero-rating at
the time of import as well
as on local supplies under
SRO 530(I)/2005.
C. No. 5/8-STB ‗Scanner & Image Process
/2005. dated 5 th ors‘ of PCT 9010.1000
July, 2005 qualifies for zero-rating
under SRO 530(I)/2005.
C. No. 3(5)-ST- Plant, machinery and
L&P/05 dated 8 th equipment zero-rated under
July, 2005 SRO 500(I)/2004 qualify
for zero-rating of sale tax
under SRO 530(I)/2005.
C. No. 5/10-STB List of surgical instrument
/2005, dated 12 th as per term ‗surgical goods‘
July, 2005 defined in SRO 621(I)/2005
for zero-rating.
C. No. 5/8- STP Paper wrapped copper cond
/2005 dated 4 th uctor used for manufacture
August, 2005 of power transformers can
be treated as raw material/
component/sub-component
vide SRO 527(I)/2005.
C. No. 3(12) ST Suppliers of zero-rated dyes
L&P/2004 dated & chemicals under SRO
15 th August, 2005 621(I)/2005 are not require
ed to furnish details in the
summary statement.
C. No. 5/23-STB
/2005 dated 13 th headings which qualify for
1235
1237
1238
1238
1239
1241
1246
1257
1263
1261