Sales Tax Instructions

Sales Tax Instructions, 2009
228 Sales Tax Budget
Instructions 2004-2005.
229 GPA Bill 2004 and fiscal
incentives at Gawadar.
230 Clarification regarding
fixed amount of sales tax
for processing fabric for
the year 1998-99.
231 Admissibility of exempti
-on of sales tax in terms
of SRO 500(I)/2004 on
import of spare parts.
232 Request to confirm that
‗lead panels‘ classifiable
under HS 8531 liable to
customs duty @ 5% adval
are zero-rated in
terms of SRO 500(I)/
2004 dated 12.06.2004
233 SRO 531(I)/2005 dated
06.06.2005.
234 Import of pharmaceutical
raw materials under SRO
211(I)/2002 dated
04.06.2002.
235 Continued receipt of a
large volume of form ‗s‘
related unnecessary
endorsements from the
collectors of sales tax
236 Continued receipt of a
large volume of form ‗S‘
related un-necessary
endorsements from the
Collectors of Sales Tax.
C. No. 1/33-STB
/2004, dated 13 th
June, 2004
U.O. No. 3(10)
ST-L&P/04 dated
4 th October, 2004
C. No.4(84)STB
/97 dated 2 nd
December, 2004
C. No.3(13)St-
L&P/04 Dated
13 th April, 2005
C. No. 3(13) St-
L&P/2003 dated
13 th April, 2005
C. No. 2/106-
STB /2005 dated
20 th June, 2005
C. No. 1/51-STT
/96 dated 16 th
July, 2005
U. O. NO. 3(55)
DRD/2004 dated
2 nd August 2005
C. No. 3(1) ST-
L&P/05 dated 3 rd
August 2005.
Budget Instructions on
exemption.
Exemption and zero-rated
in Gwadar SEZ.
Deserving applicants to be
given relief under SRO
392(I)/2001 on fulfillment
of the conditions.
Spare parts not covered
under the definition of
machinery do not qualify
for zero-rating under SRO
500(I)/2004 dt 12.06.04.
Benefit of zero-rating
should not be denied on
ground that the tariff
heading is not mentioned in
the indicative list appended
as annexure to board‘s
letter dated 29.07.2004.
Implementation of SRO
531(I)/ 2005 held in
abeyance. Supply of tractor
parts by the authorized
vendors chargeable to ST.
Certificate from Ministry of
Health is not required for
release of consignments of
pharmaceutical raw materi
als without payment of sale
tax vide SRO 673(I)/2005.
Collectors may only send
those cases to IOCO where
the prevalent average of the
industry is not known or are
incorrect.
References to Director (IO
CO) may be made where
the Collectorate is virtually
unable to ascertain the accu
racy of the declared input/
output ratios.
1093
1151
1171
1211
1211
1230
1251
1255
1255