Sales Tax Instructions

Sales Tax Instructions, 2009
7 Exemption from general
sales tax as zero rated
supplies for sales tax.
007 dated 19 th
November, 2007.
C. No. 1(4) STT/
2005 (Vol-II)
dated 11 th December,
2007.
international tender are
exempt from sales tax in
terms of S.No.4 of the 5 th
Schedule.
Taxable supplies made by
registered persons to the
recognized NGOs including
ICRC against international
tender are exempt.
1712
SECTION-4 Cont‘d.. (viii) Stores & Provisions for International Flights/
Conveyance
1 Supply of cosmetics to
PIA for international
flights duty & sales tax
status of.
2 Sales tax exemption –
PNSC.
3 Zero-rating of sales tax
on the supply of stores
and provisions for
consumption aboard a
vessel proceeding outside
Pakistan
Sales Tax
Ruling/Instruction
No.31/ 2002,
dated 11 th April,
2002.
Sales Tax Ruling/
Instruction No.
33/ 2002, dated
27 th April, 2002.
C. No. 1(1)STT
/2008 dated 13 th
February, 2008
Stores & provisions for
internatio-nal flights &
items for duty free shops
zero-rated.
Welding electrodes not
zero-rated as stores &
provisions.
Supply/repair/maintenance
of any ship which is neither
a ship of gross tonnage of
less then 15 LDT; nor for
recreation, are zero rated as
per Fifth Schedule.
812
814
1730
SECTION-6: This section includes follwing topics:
(i) Advance Payment
(ii) Bank Guarantee
(iii) Counts/deniers
(iv) Fixed Assets
(v) Installation Certificate/Consumption Certificate
(vi) Time and Manner of Payment
(vii) Govt. Departments Purchases
SECTION-6: (i) Advance Payment
15 Clarification regarding
time of supply. [Rescinded
vide STGO No.3 of 2004
dated 12 th June, 2004]
Sales Tax General
Order No.6/
1995, dated 1 st
June,1995.
ST chargeable on portion of
advance payment received.
16 Changing in rate of C. No. 3(82) STP If full amount of sales tax is 357
108