Sales Tax Instructions

the Sales Tax Act, 1990
relating to exemption on
defence store.
157 Exemption from sales tax
on locally manufactured
automobiles parts for
defence production
division organizations.
158 Clarification of sixth
schedule.
159 Privileges of exemption
from taxes under the
Prime Minister‘s Salary,
Allowances and Privileg
es Act, 1975 (LX of 19
75) and of other privile
ged enactments/ orders.
160 Clarification regarding
―equipment and machine
ry‖ for zero rating falling
under serial number 1(vi)
of the Fifth Schedule.
161 Exemption of sales tax on
the printing of audit
reports.
162 Exemption of customs du
ty, sales tax etc on electro
-medical equipment, mac
hinery etc. imported by
Government of the Pun
Sales Tax Instructions, 2009
C. No. 1/62-STT
/99, dated 8 th
April, 1999
C. No.3(15) STP
/ 99, dated 15 th
April, 1999
C. No. 3/21-STB
/99, dated 17 th
April, 1999.
C. No. 1/65-STT
/99, dated 17 th
April, 1999.
C. No.1/68-STT /
99, dated 21 st
April, 1999.
C. No.1/7-STT/
97, dated 18 th
May, 1999
jab Health Department.
163 Registration for sales tax. C. No. 3(2) STP/
99, dated 24 th
May, 1999.
164 Clarification of clause 39 C. No. 1/90-STT
of Sixth Schedule of the /98 dated 24 th
Sales Tax Act, 1990. May, 1999
165 Request for exemption C. No.1/130-STT
from sales tax on filters. /99, dated 17 th
July, 1999
166 Sales tax on ―Yogurt‖. C. No. 1/54-STT/
99, dated 19 th
All local purchases by the
defence department are not
exempt. The exemptions
are listed in the Sixth
Schedule.
―Filled infusion solution
bags‖ if registered as drugs
are exempt from sales tax.
Law Div‘s UO No.6/99-
DTG, dated 12.01.1999
explain scope and limits of
exemption under section 14
in the 1975 Act, read with
section 2(f) thereof..
Exemption of sales tax is
available only to plant and
machinery as has been
notified vide SRO
582(I)/98.
Audit Reports published in
book form by the office of
the DGRRA are exempt.
Powers of the Federal Govt
& CBR to grant exemption
withdrawn vide Sales Tax
(Second Amendment)
Ordinance, 1998 dated
01.12.1998.
Exemption of ST on lenses
(10Ls) for hospitals.
Clarification of clause 39 of
Sixth Schedule of the Sales
Tax Act, 1990.
Filters‖ are not covered by
term ―packing materials‖ in
S. No. 16 of 6 th Schedule.
Plain yogurt exempt whet
her packed or not or sold
with or w/o brand name.
Aug., 1999.
167 Sales tax on ―Milk‖ and C. No. 1/42-STT/ Milk and milk-based food 454
401
409
410
411
415
428
431
431
443
454