Sales Tax Instructions

Sales Tax Instructions, 2009
section 50 of the Sales Tax Act, 1990 have been framed and notified vide SRO 14(I)/92,
dated 5th January, 1992 and SRO 117(I)/92, dated 16th February, 1992.
2. You are, therefore, requested to please discontinue the past procedure of
removal of goods under AR-2/AR-3 and procedure as given in the above mentioned rules
may be implemented and enforced without further loss of time.
[Issued by the CBR., Islamabad, under the signature of Mr. Abdul Sattar Aora. Second
Secretary (GST.I), addressed to the Collector, Central Excise and Sales Tax, Lahore/Karachi and
the Collector of Customs, Central Excise and Sales Tax, Peshawar/ Quetta/ Hyderabad/ Multan/
Rawalpindi along with copy of Notification SRO No.14(I)/92, dated 5th January 1992 and SRO
117(I)/92, dated 16th February, 1992 which is given as under:-
THE REMOVAL OF ZERO RATED GOODS (UNDER BOND) FOR EXPORT RULES, 1992
Notification No. SRO 14(I)/92, dated 5th January, 1992. -- In exercise of the powers
conferred by section 50 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased to
make the following rules, namely:-
1. Short the title, application and commencement. – (1) These rules may be called
the Removal of Zero Rated Goods (Under Bond) for Export Rules, 1992.
(2) The shall apply in respect of the goods which by notification in the official
Gazette have been declared zero-rated under section 4 of the Sales Tax Act, 1990 and are
removed for export by a person other than a registered person.
(3) They shall come into force at once.
2. Removal of goods. – (1) An exporter other than a registered person intending to remove
goods for export without the payment of sales tax form the manufacturing premises of a registered
person furnish a bank guarantee or insurance guarantee in a sum equal to the amount of sales tax
chargeable on such goods to the Collector of Sales Tax or such officer as may be authorized by
him in that behalf:
Provided that such exporter may furnish a revolving bank or insurance guarantee for this
purpose.
(2) On acceptance of the bank or insurance guarantee, the exporter shall for every
intended removal f goods, prepare an application in triplicate in the Form appended to these
rules.
(3) The exporter shall deliver original copy of the application to the local Sales Tax
Officer and the duplicate to the registered person from whose premises the goods are to be
removed.
(4) On receipt of application from the exporter, the Superintendent of Sales Tax will
depute an officer of sales tax to supervise the removal of goods for such export.
3. Tax invoice and transport to be prepared. -- (1) Before the goods are removed from the
manufacturing premises the registered person shall prepare tax invoice and transport permit and
enter the particulars of the goods in the relevant record.