Sales Tax Instructions

Sales Tax Instructions, 2009
purchase invoices and
export documents.
76 Count variations in
purchase invoices and
export documents.
77 Export of LPG by land
route to Afghanistan and
India.
78 Further clarification of
amendment in section 73
of the Sales Tax Act,
1990, vide Finance
Ordinance, 2001.
79 Clarification regarding
sales tax.
80 Refund of input tax consumes
in the manufacture
of exempt goods which
were subsequently exported
as per section 4 of the
Sales Tax Act, 1990.
81 Refund of input tax consumed
in the manufactu
re of exempt goods which
were subsequently export
ed as per section 4 of the
Sales Tax Act, 1990.
82 Export of 300 fans to
Export Processing Zone,
Karachi.
83 Refund of sales tax on
packing material used in
Rice Exported from
Pakistan.
84 Refund to exporters under
section 66 of the Sales
Tax Act, 1990.
85 Clarification regarding
registration as commercial
exporters.
99, dated 22 nd
May, 2001.
C. No. 2(7) STP
/99, dated 6 th
July, 2001
C. No. 2(4) STP
/99, dated 14 th
September, 2001
C. No. 3(36) STP
/99, dated 13 th
December,2001.
Sales Tax Ruling
/Instruction No.
14/ 2002, dt 15 th
February, 2002.
Sales Tax Ruling
/Instruction No.
16/ 2002, dt 25 th
February, 2002.
Sales Tax Ruling
/Instruction No.
28/ 2002, dated
8 th April, 2002.
Sales Tax Ruling
/Instruction No.
43/2002, dated 6 th
June, 2002.
Sales Tax Ruling
/Instruction No.
49/ 2002, dated
11 th July, 2002.
C.No.3(31)STM/
2002, dated 7 th
Nov., 2002.
Sales Tax Ruling
/Instruction No. /
2002, dated 18 th
December,2002.
be ignored for exports.
Whether to allow variation
of + 3 count on purchase
of grey cloth and export it
as it is?
Under SRO 751(I)/99
goods exported via land
route to Afghanistan not
zero-rated.
Condition of receipt of
payment in 120 days not
applicable for exporters u/s
73.
Condition of 120 days
under section 73 not
applicable to exporters.
Exempted goods cannot be
zero-rated on export.
No refund on packing
material (bags) on export
of rice. Exempt goods not
zero-rated.
Supply of fans to Export
Proce- ssing Zone not
exempt or zero-rated.
Refund allowed on packing
mate-rial of rice & all other
exported goods, whether
taxable or exempt.
Exporters with no local
sales can claim refund u/s
66.
Registration not mandatory
for commercial exporters.
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