Sales Tax Instructions

Sales Tax Instructions, 2009
105 Establishment of Export
Processing Zone at
Gawadar.
106 Negative list of tariff
headings ---- SRO
530(I)/2005 and SRO
70(I)/2006.
107 Negative list of tariff
headings ---- SRO
530(I)/2005 and SRO
70(I)/2006.
108 Clarification of levy of
sales tax on import of
bulk pack whey powder
(branded).
109 Clarification regarding
filing of annex ‗C‘.
C. No. 3/46-STB
/99 dated 6 th July,
2006
C. NO. 5/23-
STB/2005 dated
12 th July, 2006
C. No. 5/8-STB
/2005. dated 18 th
July, 2006.
C. No. 1/1-STB
/2006 (Pt) dated
22 nd July, 2006
C. No. 3(12)ST-
L&P/2004 (Pt)
dated 3 rd August,
2006
110 Zero-rating of surgical C. No. 5/10-STB
goods under SRO /2005 dated 10 th
621(I)/2005 dated August, 2006
17.06.2005.
111 Simplified annex-B & C Sales Tax Circu
for Commercial Import- lar No.05/2006
ers exclusively importing C. No. 1/2-STB
zero-rated items. /2006 dated 21 st
August, 2006.
112 Order C. No. 2(1) ST-
L&P/2000 (Pt)
dated 28 th
August, 2006
113 Request for clarification
against SRO 548(I)/2006.
114 Negative list of tariff
headings–SRO 530(I)/
2005 and SRO70(I)/2006.
C. No. 5/8-STB/
2005dated 6th
December, 2006
C. No. 5/8-STB/
2005dated 15 th
December, 2006
ST/FED incentives for Gaw
adar/EPZ are same as appl
icable to the other EPZs.
Finger Print Capture
Devices(PCT 8471.6090)
excluded from the negative
list of PCT headings.
Defibrillator Monitor (PCT
9018.9090) is not covered
under negative list and is
therefore zero-rated.
Whey is zero-rated
however, whey powder
imported under brand name
is not entitled to exemption
Commercial importers deal
ing exclusively in zerorated
supplies shall file
Annex-C & those dealing in
zero-rated and normal supp
lies may file a single annex-
C with two columns.
Surgical gloves and blood
collecting packs with blood
transfusion sets are zero-rat
ed under SRO 525(I)/2006
Simplified Annex-B & C
prescribed for commercial
importers engaged exclusiv
ely in import & local
supply of zero-rated items.
ST related contravention
cases against SRO 27(I)/98
should be withdrawn,
including cases made out
for payment of ST on 40%
value addition.
Trucks more than 5 tones
are zero-rated and special
purpose vehicles classifia
ble are not zero-rated
Air screw compressor (PCT
8414.8020) is excluded
from headings not covered
under SRO 530(I)/05.
1403
1406
1407
1410
1415
1417
1418
1420
1446
1450