Sales Tax Instructions

Sales Tax Instructions, 2009
196 Request for exemption
from payment of sales tax
on the import of pre-eng
ineered/fabricated buildi
ng under SRO No. 987
(I)/99, dated 30.08.1999.
197 Registration as manufacturer
to avail benefit
under SRO 987(1)/1999.
198 Problems with classification
of computer
servers by customs
authorities.
199 General sales tax/sales
tax on purchase of
computer accessories/
stationery.
200 Grant of permission of 16
(Sixteen) Second hand
used Sulzer Brand Shuttle
Looms imported vide B/E
IGM No.778/2001 dated
10.05.2001 Index No.77
(Machine No.107685 date
d 26.05.2001) under SRO
369(I)/2000 dated 17.06.
2000 R/W SRO 987
(I)/99 dated 30.08.1999.
201 M/s Micro Tech Lab –
clarification regarding
LPU computerized antipilferage
system – request
for exemption certificate.
202 Clarification regarding
collection of activation
tax and charging/ collection
of CED/GST.
203 Clarification regarding
levy of sales tax on
pharmaceuticals and
medicaments.
December, 2001
C. No. 3(9) STP
/99, dated 13 th
December, 2001
C. No. 3(9) STP/
99(Pt.I), dated
26th December,
2001
Sales Tax Ruling
/Instruction No.
4/2002, dt.12 th
January, 2002.
Sales Tax Ruling
/Instruction No.
11/2002, dated
31 st January,2002
C. No. 3(9) STP/
99(Pt-I), dated
18 th February,
2002.
Sales Tax Ruling
/Instruction No.
17/ 2002, dated
25 th February,
2002.
Sales Tax Ruling
/Instruction No.
19/2002, dated
15 th March, 2002.
Sales Tax Ruling
/Instruction No.
22/ 2002, dated
29 th March, 2002.
of SRO 712(I)/01 by mak
ing purchases for Afghan
Refugees through six
United Nations agencies.
Prefabricated building is
not plant or machinery
operated by power, and
therefore cannot be allowed
exemption under the SRO.
987(I)/99.
Exemption of plant and
machinery.
Computer server exempt
from ST.
Items of general use like
blank CDs & speakers not
exempt.
SRO 987(I)/99 is
independent & may not be
linked with other Customs
notifications.
LPU/computerized antipilferage
system not
exempt.
No exemption for mobile
phone service in Swat.
Withdrawal of exemption
on pharmaceuticals.
781
782
785
793
799
800
802
808