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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
204 <strong>Sales</strong> tax exemption for<br />
the supply of medicines,<br />
non-medicines to national<br />
program for family<br />
planning and primary<br />
health care.<br />
205 Exemption of sales tax on<br />
Depo Provera /Contraceptive.<br />
206 Registration of contractors<br />
with sales tax<br />
department.<br />
207 Supply against international<br />
tenders at zero rated<br />
Fifth Schedule of <strong>Sales</strong> <strong>Tax</strong><br />
Act, 1990.<br />
208 Review applications<br />
received by rejected units<br />
in terms of SRO 392(I)/<br />
2001, & 395(I)/2001<br />
dated 18.06.2001.<br />
209 <strong>Sales</strong> tax on processed/ semi<br />
processed food stuff made of<br />
chicken and beef.<br />
210 Exemption on sales tax<br />
on Water Bowzer to<br />
armed forces.<br />
211 <strong>Sales</strong> tax exemption on<br />
the raw materials for the<br />
manufacture of phramaceutical<br />
products vide<br />
SRO 211(1)/2002, dated<br />
7 th April, 2002.<br />
212 Application filed under<br />
SRO 395(I)/2001.<br />
213 <strong>Tax</strong>ability of oil cakes<br />
produced/consumed inhouse<br />
in the manufacture<br />
of meals-applications<br />
<strong>Sales</strong> <strong>Tax</strong> Ruling<br />
/Instruction No.<br />
25/ 2002, dated<br />
1 st April, 2002.<br />
<strong>Sales</strong> <strong>Tax</strong> Ruling<br />
/Instruction No.<br />
26/ 2002, dated<br />
1 st April, 2002.<br />
<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />
Instruction No.<br />
27/ 2002, dated<br />
2 nd April, 2002.<br />
<strong>Sales</strong> <strong>Tax</strong> Ruling<br />
/Instruction No.<br />
32/ 2002, dated<br />
23 rd April, 2002.<br />
<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />
Instruction No.<br />
39/ 2002, dated<br />
8 th May, 2002.<br />
<strong>Sales</strong> <strong>Tax</strong> Ruling<br />
/Instruction No.<br />
48/ 2002, dated<br />
22 nd June, 2002.<br />
<strong>Sales</strong> <strong>Tax</strong> Ruling<br />
/Instruction No.<br />
56/ 2002, dated<br />
16 th July, 2002.<br />
<strong>Sales</strong> <strong>Tax</strong> Ruling<br />
/Instruction No.<br />
59/2002, dated<br />
2nd Aug., 2002.<br />
C. No. 3(16) STP<br />
/2001, dated 30 th<br />
August, 2002<br />
C. No. 3(11)ST-L<br />
&P/2002, dated<br />
3 rd October, 2002<br />
Exemption on pharmac<br />
euticals supplied under<br />
grant-in-aid agreement.<br />
Contraceptives and<br />
accessories exempt from<br />
tax.<br />
No tax on repair of vehicles<br />
and on immoveable<br />
property.<br />
Supplies made to contra<br />
ctors making supplies<br />
against international tenders<br />
not zero-rated/ exempt.<br />
Decision regarding relief<br />
notifications to be issued in<br />
the form of an appealable<br />
order.<br />
Prepared meat products like<br />
sausages, loaf chargeable to<br />
ST.<br />
Exemption relating to<br />
defence not available to<br />
Maritime Security Agency.<br />
ST exemption on raw<br />
materials<br />
of<br />
pharmaceuticals.<br />
Though M/s. Ecko Textile<br />
were registered in 1993, yet<br />
granted exemption in terms<br />
of SRO 395(I)/2001 in<br />
relaxation of rule 1(A).<br />
<strong>Tax</strong>able goods used for<br />
manufac-turing exempt<br />
goods within same factory<br />
is chargeable to ST.<br />
809<br />
809<br />
810<br />
814<br />
817<br />
834<br />
839<br />
842<br />
846<br />
856
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 204 <strong>Sales</strong> tax exemption for the supply of medicines, non-medicines to national program for family planning and primary health care. 205 Exemption of sales tax on Depo Provera /Contraceptive. 206 Registration of contractors with sales tax department. 207 Supply against international tenders at zero rated Fifth Schedule of <strong>Sales</strong> <strong>Tax</strong> Act, 1990. 208 Review applications received by rejected units in terms of SRO 392(I)/ 2001, & 395(I)/2001 dated 18.06.2001. 209 <strong>Sales</strong> tax on processed/ semi processed food stuff made of chicken and beef. 210 Exemption on sales tax on Water Bowzer to armed forces. 211 <strong>Sales</strong> tax exemption on the raw materials for the manufacture of phramaceutical products vide SRO 211(1)/2002, dated 7 th April, 2002. 212 Application filed under SRO 395(I)/2001. 213 <strong>Tax</strong>ability of oil cakes produced/consumed inhouse in the manufacture of meals-applications <strong>Sales</strong> <strong>Tax</strong> Ruling /Instruction No. 25/ 2002, dated 1 st April, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling /Instruction No. 26/ 2002, dated 1 st April, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling/ Instruction No. 27/ 2002, dated 2 nd April, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling /Instruction No. 32/ 2002, dated 23 rd April, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling/ Instruction No. 39/ 2002, dated 8 th May, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling /Instruction No. 48/ 2002, dated 22 nd June, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling /Instruction No. 56/ 2002, dated 16 th July, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling /Instruction No. 59/2002, dated 2nd Aug., 2002. C. No. 3(16) STP /2001, dated 30 th August, 2002 C. No. 3(11)ST-L &P/2002, dated 3 rd October, 2002 Exemption on pharmac euticals supplied under grant-in-aid agreement. Contraceptives and accessories exempt from tax. No tax on repair of vehicles and on immoveable property. Supplies made to contra ctors making supplies against international tenders not zero-rated/ exempt. Decision regarding relief notifications to be issued in the form of an appealable order. Prepared meat products like sausages, loaf chargeable to ST. Exemption relating to defence not available to Maritime Security Agency. ST exemption on raw materials of pharmaceuticals. Though M/s. Ecko Textile were registered in 1993, yet granted exemption in terms of SRO 395(I)/2001 in relaxation of rule 1(A). <strong>Tax</strong>able goods used for manufac-turing exempt goods within same factory is chargeable to ST. 809 809 810 814 817 834 839 842 846 856
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 under section 45-A of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. 214 <strong>Sales</strong> tax exemption of trucks for armed forces under serial No.29 of Sixth Schedule of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. 215 Exemption on Hydrogen gas. 216 Release of moritz 200 mixing machiner without payment of sales tax vide sro 987(I)/99 dated 30.08.1999 imported by m/s roche pakistan limited vide IGM B/L No.HLCUBSl 20504330. 217 Release of Moritz 200 mixing machine without payment of sales tax vide SRO 987(I)/99 dated 30- 08-1999 imported by M/s. Roche Pakistan ltd. vide IGM b/l No. HLCUBSL 0205043. [See also C. No 3(9) STP /99 dated 1 st April, 2006.] 218 Imported raw materials used in the manufacture of taxable goods -- exempt from sales tax -- clarification reg. 219 Supply of trucks to Pakistan Army – interpr etation of serial no. 20 of the sixth schedule to the <strong>Sales</strong> <strong>Tax</strong> Act, 1990 220 Exemption from payment of sales tax – project No.046201-0107 law enforcement, demand reduction and area development project. [See also C. No.1(136)Stt/99, C. No. 1(7) STT/ 99, dated 8 th October, 2002. C. No. 18(17) ST /82, dated 3 rd October, 2003. C. No. 3(9) STP /99 (Vol-II) dated 1 st January, 2004 C.No.3(9)STP/99 (vol-II) dated 1 st February, 2004 C.No.1(125) STT /99-Pt., dated 14 th February, 2004 C. No. 1/7-STT /99, dated 12 th March, 2004 C. No.1/136-STT /99, dated 13 th March, 2004 Exemption for trucks manufac-tured for Armed Forces (by local manufacturers) fabricated through third party exempt. Hydrogen gas produced and consumed in Ghee manufac turing premises is exempt . Under SRO 987(I)/99, an importer binds himself to pay sales tax so exempted along with additional tax in case of his failure to fulfill the conditions whether such failure is voluntary and deliberate or involuntary. Since machinery is not used in the manufacture of taxable goods under condition (4) of paragraph 2 of SRO 987(I)/99, the importer may deposit the amount of sales tax involved on the machinery along with additional tax. Imported raw materials are chargeable to tax, intermed iary products are exempt if the supply of final product is chargeable to sales tax. Shehzore Truck 4x2, specially modified for defence is exempt under S. No.29 of the Sixth Schedule. Procedure for granting exemption to law enforcement agencies under serial No.41 of the Sixth Schedule. 856 932 969 992 993 1004 1005
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Sales Tax Instructions, 2009 32 Min
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Sales Tax Instructions, 2009 21 Sal
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due-date payments‘ of sales tax.
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Sales Tax Instructions, 2009 dated
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Yours faithfully For Meezan Enterpr
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Sales Tax Instructions, 2009 iii) i
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 afores
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 23.07.
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Sales Tax Instructions, 2009 are in
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Sales Tax Instructions, 2009 SRO-50
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Sales Tax Instructions, 2009 respec
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 paymen
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 Any o
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 1. Exa
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 implem
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Sales Tax Instructions, 2009 throug
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 (v) In
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Sales Tax Instructions, 2009 addres
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 (5) Co
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Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 APTMA
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Sales Tax Instructions, 2009 5. Kee
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 input
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 3. DTR
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 With r
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 Issue-
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Sales Tax Instructions, 2009 1. Obt
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Sales Tax Instructions, 2009 1. Rel
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Sales Tax Instructions, 2009 PIA He
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Sales Tax Instructions, 2009 3. All
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 of val
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Sales Tax Instructions, 2009 I am d
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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 /Quett
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Sales Tax Instructions, 2009 (oil r
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Sales Tax Instructions, 2009 10. Co
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 ―SPE
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 8475.1
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Sales Tax Instructions, 2009 (c) Fo
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 basis.
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Sales Tax Instructions, 2009 10% in
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Sales Tax Instructions, 2009 COMMIT
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Sales Tax Instructions, 2009 11. Mu
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 ―tax
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 Limite
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IN THE SUPREME COURT OF PAKISTAN (A
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Sales Tax Instructions, 2009 electr
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Sales Tax Instructions, 2009 85. Ma
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Sales Tax Instructions, 2009 28. Au
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Sales Tax Instructions, 2009 74. F.
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Sales Tax Instructions, 2009 167. R
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Sales Tax Instructions, 2009 Sr. No
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 amendm
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Sales Tax Instructions, 2009 (viii)
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Sales Tax Instructions, 2009 C.NO.1
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