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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
Limited, Karachi.<br />
256 Package of incentives for<br />
export processing zone<br />
Gawadar.<br />
257 Khalifa Coastal Refinery<br />
Project (KCRP).<br />
258 Clarification for zerorating<br />
under SRO<br />
530(I)/2005.<br />
259 Clarification for zerorating<br />
under SRO<br />
530(I)/2005.<br />
260 Clarification regarding<br />
SRO 911(I)/2007 dated<br />
10.09.2007.<br />
261 Request to exclude HS<br />
8531.2000 from negative<br />
list regarding zero-rating<br />
of sales tax on ―indicator<br />
panels incorporating light<br />
emitting diodes (led)‖.<br />
262 Exemption from sales tax<br />
on local purchase of<br />
pipeline.<br />
U.O. No. 3/46-<br />
STB/99, dated 9 th<br />
Oct., 2007<br />
C.No.1/22-STB/<br />
2002 (main) dt<br />
24 th Oct., 2007<br />
C.No.1/33-STB<br />
2004 (main)<br />
dated 22nd November,<br />
2007.<br />
C.No.1/33-STB<br />
2004 (main)<br />
dated 22nd November,<br />
2007.<br />
C.No.1/22-STB/<br />
2002 (Pt-III)<br />
dated 5th December,<br />
2007.<br />
C.No.1/33-STB<br />
2004 (main)<br />
dated 10 th December,<br />
2007.<br />
C. No. 4/4- STB<br />
/2007 dated 11 th<br />
January, 2008<br />
263 Exemption of sales tax. C. No. 1(7) STT/99<br />
dated 14th<br />
January, 2008<br />
264 <strong>Sales</strong> tax exemption vide<br />
Sixth Schedule S. No. 30<br />
under H.S. code<br />
4818.9000.<br />
265 Ready mix concrete<br />
industry.<br />
C. No. 4/7-STB<br />
/2007 dated 15th<br />
January, 2008<br />
C. No. 1(5) FEB<br />
/2005 (Pt) dated<br />
30 th January,<br />
Gawadar infrastructure<br />
related projects located in<br />
an area of 30 km around<br />
Gawadar are exempt.<br />
Exemption to Khalifa<br />
Coastal Refinery project<br />
(KCRP) in EPZ.<br />
―Earth resistance tester‖<br />
HS Code 9030.2000 is not<br />
chargeable to ST vide SRO<br />
530(I)/2005.<br />
―Multiplexers, statistical<br />
multiplexers‖ classifiable<br />
under HS Code 8517.6260<br />
are not chargeable to sales<br />
tax vide SRO 530(I)/2005.<br />
SRO 911(I)/2007 issued<br />
under section 3(2)(b) and<br />
13(2)(a) is applicable to the<br />
imports and local supplies<br />
of HSD by oil refineries.<br />
Zero-rating on Indicators<br />
Panels Incorporating Light<br />
Emitting Diodes (LED),HS<br />
Code 8531.2000 is not<br />
given in SRO 530(I)/2005<br />
being consumer durable.<br />
SRO 342 (I)/2002 is still<br />
operative and zero-rating to<br />
chapter 73 is not available<br />
under SRO 530(I)/2005.<br />
Defence stores of 6 th Sched<br />
ule are exempt whether<br />
locally manufactured or<br />
imported against foreign<br />
exchange allocation.<br />
Requisite change of PCT<br />
code of ―diapers for adult<br />
(patients) has been made<br />
from PCT code 4818.9000<br />
to PCT code 4818.4010‖.<br />
Ready mix concrete blocks<br />
are taxable & exemption is<br />
available only to building<br />
1689<br />
1696<br />
1701<br />
1702<br />
1702<br />
1711<br />
1715<br />
1715<br />
1716<br />
1723
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 Limited, Karachi. 256 Package of incentives for export processing zone Gawadar. 257 Khalifa Coastal Refinery Project (KCRP). 258 Clarification for zerorating under SRO 530(I)/2005. 259 Clarification for zerorating under SRO 530(I)/2005. 260 Clarification regarding SRO 911(I)/2007 dated 10.09.2007. 261 Request to exclude HS 8531.2000 from negative list regarding zero-rating of sales tax on ―indicator panels incorporating light emitting diodes (led)‖. 262 Exemption from sales tax on local purchase of pipeline. U.O. No. 3/46- STB/99, dated 9 th Oct., 2007 C.No.1/22-STB/ 2002 (main) dt 24 th Oct., 2007 C.No.1/33-STB 2004 (main) dated 22nd November, 2007. C.No.1/33-STB 2004 (main) dated 22nd November, 2007. C.No.1/22-STB/ 2002 (Pt-III) dated 5th December, 2007. C.No.1/33-STB 2004 (main) dated 10 th December, 2007. C. No. 4/4- STB /2007 dated 11 th January, 2008 263 Exemption of sales tax. C. No. 1(7) STT/99 dated 14th January, 2008 264 <strong>Sales</strong> tax exemption vide Sixth Schedule S. No. 30 under H.S. code 4818.9000. 265 Ready mix concrete industry. C. No. 4/7-STB /2007 dated 15th January, 2008 C. No. 1(5) FEB /2005 (Pt) dated 30 th January, Gawadar infrastructure related projects located in an area of 30 km around Gawadar are exempt. Exemption to Khalifa Coastal Refinery project (KCRP) in EPZ. ―Earth resistance tester‖ HS Code 9030.2000 is not chargeable to ST vide SRO 530(I)/2005. ―Multiplexers, statistical multiplexers‖ classifiable under HS Code 8517.6260 are not chargeable to sales tax vide SRO 530(I)/2005. SRO 911(I)/2007 issued under section 3(2)(b) and 13(2)(a) is applicable to the imports and local supplies of HSD by oil refineries. Zero-rating on Indicators Panels Incorporating Light Emitting Diodes (LED),HS Code 8531.2000 is not given in SRO 530(I)/2005 being consumer durable. SRO 342 (I)/2002 is still operative and zero-rating to chapter 73 is not available under SRO 530(I)/2005. Defence stores of 6 th Sched ule are exempt whether locally manufactured or imported against foreign exchange allocation. Requisite change of PCT code of ―diapers for adult (patients) has been made from PCT code 4818.9000 to PCT code 4818.4010‖. Ready mix concrete blocks are taxable & exemption is available only to building 1689 1696 1701 1702 1702 1711 1715 1715 1716 1723
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 2008 blocks of cement. 266 GST on ups 10 KVA. C.No.1(7)STT/99 UPS 10 KVA under SRO dated 7 th 575(I)/2006, S.No.4(1) can February, 2008. be imported for PTCL call centers @ 5% customs duty and 0% sales tax. 267 Refund of value added tax. 268 Exemption of sales tax on the import of microscopes. 269 Exemption of sales tax on import of lysine sulphate being analogue of lysine monohydrochloride. C. No. 1/59-STB /2002 dated 20 th February, 2008. C.No.1(4)STT/05 -74292-12 dated 5 th May, 2008 C. No. 3(15) ST- L&P/99-Pt-Vol- II/47197-r dated 30 th Mach, 2009 Pakistan embassy in Berlin may present case of Pakis tani exhibitors for VAT refund as the reciprocity principle is covered under Pakistan <strong>Sales</strong> <strong>Tax</strong> Law. Exemption of sales tax on the import of microscopes Contention that Lysine Sulphate is exempt from sales tax being analogue of Lysine Monohydro Chloride is not tenable 1723 1731 1747 1827 SECTION-13 Cont‘d.. Cottage Industry 8 Federal Budget 1993-94 – C.No.4(13)/92- <strong>Instructions</strong> regarding STB, dated 14 th matters relating to sales June, 1993. tax. 9 Federal Budget 1994-95 – No.1/21-STB/ 94, instructions regarding dated 9 th June, matters relating to sales 1994 tax. 10 Supplies made by cottage <strong>Sales</strong> <strong>Tax</strong> General industry manufacturers. Order No.9/ [Superceded by STGO 5/95 1994, dated 25 th dated 03.05.95] October, 1994. 11 Cottage Industry. C.No.1(9)GST- I/89.Vol.III, dated 27th November, 1994 12 Supplies made by cottage <strong>Sales</strong> <strong>Tax</strong> General industry manufacturers. Order No.5/ [Rescinded vide STGO 1/96 1995, dated 3 rd dated 15.7.1996] May, 1995. 13 Misuse of cottage industry (SRO 556(I)/94, C. No.1(84)STC /94.P-II, dated Rate of 5% on cottage industry for 17 industries. <strong>Instructions</strong> regarding cottage industry exemption. Cottage industry exemption vide SRO-556(I)/94. Registration of cottage industry has nothing to do with the registration under Section 14. Cottage industry Exemption. Facility of ―Cottage Indu stry‖ is not allowed unless 54 81 93 95 106 116
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in plastic disposable containers. 3
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Sales Tax Instructions, 2009 price
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Sales Tax Instructions, 2009 for Pa
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due-date payments‘ of sales tax.
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Sales Tax Instructions, 2009 with t
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Sales Tax Instructions, 2009 dated
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Sales Tax Instructions, 2009 [Issue
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Yours faithfully For Meezan Enterpr
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C.No.1
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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 [Issue
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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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(xvi) Sales Tax Instructions, 2009
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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 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 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 to Mr.
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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 I am d
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In the aforesaid notification, -- S
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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 (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 Sales
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 4 Addi
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Sales Tax Instructions, 2009 Import
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Sales Tax Instructions, 2009 cotton
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 of the
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 ―tax
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