Sales Tax Instructions

Sales Tax Instructions, 2009
dated 13.6.1997.
149 Hardship being faced by
importers of garment
machinery because of
wrong interpretation of
sales tax notification by
customs authorities.
150 Exemption from payment
of sales tax on 15kv
switchgear panels by M/s.
Siemens Pakistan Engg.
Co. Ltd for grid station
for KESC under grant.
151 Exemption from payment
of sales tax on 15 kv swit
ch gear panels by M/s.
Siemens Pakistan Engg.
Co. Ltd. For grid stations
of KESC under UK grant.
152 Sales tax on canned or
packaged poultry meat,
beef and mutton.
153 Confusion over the
refund of sales tax for
reeds (PCT 8448.4200).
154 Procedure to regulate
exemption of sales tax on
supply of cottonseed, whi
ch is used in the manufac
ture of cotton seed oil by
the registered persons.
[Rescinded vide ST GO
No.3/2004 dt 12.6.2004]
155 Clarification regarding
inter-unit transfers of
goods by a registered
person with separate
branch registration.
156 Clarity with regard to
exemption of sales tax
payment item No. 29 of
the Sales Tax Schedule to
C. No. 1/ 62-STT
/98 dated 7 th
September, 1998
C. No. 3(18) STT
.II/92.Pt., dated
29 th September,
1998
C. No. 3(18) STT
-II/93-Pt., dated
31 st September,
1998
C. No. 1/15-STT
/97, dated 13 th
November, 1998
C. No. 1/62-STT/
98, dated 17 th
Nov., 1998.
Sales Tax General
Order No.8/
1998, dated 30 th
Nov., 1998.
C. No. 3(19) STP
/98, dated 4 th
December, 1998
C. No. 1/4 STT/
99, dated 13 th
Jan., 1999.
Machinery imported under
SRO 582(I)/98 and sold to
a person manufacturing tax
able goods shall issue a pro
per tax invoice and buyer
shall be allowed benefit of
input tax adjustment
Exemption from payment
of sales tax on 15kv
switchgear panels for grid
station for KESC.
Exemption from payment
of sales tax on 15kv
switchgear panels for grid
station for KESC.
Un-cooked & un-processed
poultry meat/beef/mutton &
vegetables are exempt but
not canned or tinned meat.
Reeds exempt if used for
manufac-turing taxable
goods commercial import
of Reeds taxable.
Procedure to regulate
exemption of sales tax on
supply of cottonseed, which
is used in the manufacture
of cottonseed oil.
Partly manufactured goods
if used within the same
factory are exempt No
exemption if a unit has two
separate registrations.
Exemption not available to
persons supplying good to
Defence Prod. Division.
302
321
323
334
335
343
349
371