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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
237 Clarification regarding<br />
exemption of sales tax in<br />
terms of serial no. 69 of<br />
6 th schedule on import of<br />
road tractor for semi<br />
trailer of chapter 8701.<br />
238 Exemption of sales tax on<br />
plant and machinery<br />
imported under SRO<br />
27(I)/98 dated 17.1.1998.<br />
239 Clarification regarding<br />
notification Nos. 68(I)/<br />
2006, 69(I)/2006 both<br />
dated 28.1.2006<br />
240 Exemption of sales tax on<br />
plant and machinery<br />
imported under SRO<br />
27(I)/98 dated 17.1.1998.<br />
241 Chargeability of sales tax<br />
on general repair works<br />
contracts.<br />
242 Exemption of sales tax<br />
under s. No. 39 of the<br />
Sixth Schedule to the<br />
<strong>Sales</strong> <strong>Tax</strong> Act, 1990 on<br />
importation of scoop<br />
motor grabs.<br />
243 Exemption from sales tax<br />
on the product ―maize‖ as<br />
being poultry feed<br />
industry--- clarification<br />
regarding.<br />
244 Zero-rating/exemption of<br />
supply of packing<br />
material to M/s Greenstar<br />
Social Marketing (G)<br />
Limited.<br />
245 Negative list of tariff<br />
headings – SRO<br />
530(I)/2005 and SRO<br />
C.No.2/106-STB<br />
/2005 dated 3 rd<br />
August, 2005<br />
U.O. No. 1/5-<br />
STT/2005 dated<br />
26 th December,<br />
2005<br />
C. No. 4/57-STB<br />
/97 dated 7 th<br />
January, 2006<br />
U.O. No. 1/5-<br />
STT /2005 dated<br />
19 th January,<br />
2006<br />
<strong>Sales</strong> <strong>Tax</strong> Circul<br />
ar No. 02/2006<br />
No.1/33-STB/04,<br />
dt 20 th March, 06<br />
C. No. 1/22-<br />
STB/2002 dated<br />
10 th April, 2006<br />
C. No. 5/14-STB<br />
/2005 dated 12 th<br />
April, 2006<br />
C. No. 5/19-STB<br />
/2005 dated 13 th<br />
May, 2006<br />
C. No. 5/23-STB<br />
/2005 dated 12 th<br />
September, 2006<br />
S. No. 69 of the 6 th Sched<br />
ule does not make any<br />
distinction between tract<br />
ors for agricultural or nonagricultural<br />
purposes. Exem<br />
ption on tractors imported<br />
under Transfer of Resid<br />
ence scheme admissible.<br />
Reference to Law and<br />
justice Division regarding<br />
exemption of sales tax on<br />
plant and machinery impor<br />
ted under SRO 27(I)/98.<br />
Expression ‗Rapeseed‘ used<br />
in the SRO 68(I)/2006 and<br />
69(I)/2006 shall include<br />
Canola seed.<br />
Reference to Law and<br />
Justice Div regarding exem<br />
ption of sales tax on plant<br />
and machinery imported<br />
under SRO 27(I)/98.<br />
Services of construction<br />
and civil works do not<br />
attract the levy of sales tax.<br />
Under the erstwhile S. No.<br />
39 of the 6 th Schedule exem<br />
ption was not available to<br />
the items falling in heading<br />
8431.4100 pertaining to<br />
parts of machinery.<br />
Since PCT heading 1005.<br />
9000 is not specified as a<br />
poultry feed ingredient in<br />
the Sixth Schedule, the sam<br />
e is chargeable @ 15%.<br />
Greenstar Social Marketing<br />
are entitled to obtain<br />
exempt supplies under US-<br />
AID if they have exemption<br />
certificate from EAD.<br />
Un-interrupted power<br />
supply upto 1.5 KVA and<br />
battery charges shall be<br />
1256<br />
1304<br />
1309<br />
1311<br />
1327<br />
1339<br />
1340<br />
1359<br />
1426
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 237 Clarification regarding exemption of sales tax in terms of serial no. 69 of 6 th schedule on import of road tractor for semi trailer of chapter 8701. 238 Exemption of sales tax on plant and machinery imported under SRO 27(I)/98 dated 17.1.1998. 239 Clarification regarding notification Nos. 68(I)/ 2006, 69(I)/2006 both dated 28.1.2006 240 Exemption of sales tax on plant and machinery imported under SRO 27(I)/98 dated 17.1.1998. 241 Chargeability of sales tax on general repair works contracts. 242 Exemption of sales tax under s. No. 39 of the Sixth Schedule to the <strong>Sales</strong> <strong>Tax</strong> Act, 1990 on importation of scoop motor grabs. 243 Exemption from sales tax on the product ―maize‖ as being poultry feed industry--- clarification regarding. 244 Zero-rating/exemption of supply of packing material to M/s Greenstar Social Marketing (G) Limited. 245 Negative list of tariff headings – SRO 530(I)/2005 and SRO C.No.2/106-STB /2005 dated 3 rd August, 2005 U.O. No. 1/5- STT/2005 dated 26 th December, 2005 C. No. 4/57-STB /97 dated 7 th January, 2006 U.O. No. 1/5- STT /2005 dated 19 th January, 2006 <strong>Sales</strong> <strong>Tax</strong> Circul ar No. 02/2006 No.1/33-STB/04, dt 20 th March, 06 C. No. 1/22- STB/2002 dated 10 th April, 2006 C. No. 5/14-STB /2005 dated 12 th April, 2006 C. No. 5/19-STB /2005 dated 13 th May, 2006 C. No. 5/23-STB /2005 dated 12 th September, 2006 S. No. 69 of the 6 th Sched ule does not make any distinction between tract ors for agricultural or nonagricultural purposes. Exem ption on tractors imported under Transfer of Resid ence scheme admissible. Reference to Law and justice Division regarding exemption of sales tax on plant and machinery impor ted under SRO 27(I)/98. Expression ‗Rapeseed‘ used in the SRO 68(I)/2006 and 69(I)/2006 shall include Canola seed. Reference to Law and Justice Div regarding exem ption of sales tax on plant and machinery imported under SRO 27(I)/98. Services of construction and civil works do not attract the levy of sales tax. Under the erstwhile S. No. 39 of the 6 th Schedule exem ption was not available to the items falling in heading 8431.4100 pertaining to parts of machinery. Since PCT heading 1005. 9000 is not specified as a poultry feed ingredient in the Sixth Schedule, the sam e is chargeable @ 15%. Greenstar Social Marketing are entitled to obtain exempt supplies under US- AID if they have exemption certificate from EAD. Un-interrupted power supply upto 1.5 KVA and battery charges shall be 1256 1304 1309 1311 1327 1339 1340 1359 1426
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 70(I)/2006. 246 <strong>Sales</strong> tax exemption under SRO 575(I)/2005 dated 6.6.2005. 247 Zero-rating under SRO 530(I)/2005 dated 6.6.2005. 248 Clarification regarding SRO. 500(I)/2003, dated 7 th June, 2003, in the case of m/s. Mobil Askari Lubricants Limited. 249 Clarification regarding chargeability of sales tax on disposal of scrap by persons engaged in the manufacture and supply of exempt goods. 250 Levy of sales tax on ‗epoxidized soyabean oil.‘ 251 Request for sales tax exemption on import of low density polyethylene (LDPE) in granular form (pharmaceutical grade) H. S. Code 3901-.1000 252 Exemption under notifica tion No. 392(I)/2001 dated 18 th June, 2001 in the case of M/s. Envicrete Limited, Karachi. 253 Federal excise duty & sales tax (edible oil products). C. No. 1(39) STT /2005 dated 7 th October, 2006 C. No. 1(18)STT /2005 dated 7 th October, 2006 C. No. 3(10)ST- L&P/2003 dated 29 th December, 2006 C. No. 3(1)ST- L&P/2006 (Pt) dated 12 th January, 2007 C. No. 4/57-STB /97 dated 14 th February, 2007 C. No. 1(51) STT /96 dated 3 rd March, 2007 C. No. 3(16) ST- L&P/2001 dated 16 th March, 2007 C. No. 1(3) CEB /04 (Pt) dated 12 th March, 2007 254 Income tax and sales tax. C. No. 3(72) ST- L&P/97 (Pt-II) dt 14 th March, 2007 255 Exemption under notifi cation No. 392(I)/ 2001 dated 18 th June, 2001 in the case of M/s. Envicrete C.No.3(16)ST- L&P/2001 dated 29 th March, 2007 prospectively chargeable to sales tax @ 15%. Uninterruptible Power Systems is exempt if imported by Call Centers etc. Uninterruptible Power System (8504.4090) are liable to sales tax. Benefit of SRO 500(I)/2003 not to be given if there is charge of evasion of sales tax. The facts that M/s. Barret Hodgson are not adjusting input tax does not entitled them, to any exemption against supply of scrap. Oil /veg ghee chargeable to federal excise duty is exempt from sales tax. <strong>Sales</strong> tax exemption is available to Low Density Polyethylene (Pharmaceutical Grade) in terms of SRO 673(I)/2005. Case of Envicrete may be finalized after verification regarding SRO 392(I)/2001 read with <strong>Sales</strong> <strong>Tax</strong> General Order No. 02/2001 dated 30.06.2001 If FED is paid by a manuf acturer on ghee subsequent suppliers i.e. wholesalers, retailers shall be exempt. S.T is not payable on old and used vehicles auctioned /sold by govt depts. Exemption under notification No. 392(I) /2001 dated 18 th June, 2001 1428 1428 1456 1465 1478 1487 1489 1491 1492 1496
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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 su
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 order
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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 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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