Sales Tax Instructions

Sales Tax Instructions, 2009
Finance Notification No. S. R. O. 640(I)/89, dated 16 th June, 1989, the Federal
Government is pleased to exempt locally produced fabrics specified in column (2) of the
Table below falling under heading Nos. of the First Schedule to the Customs Act, 1969 (IV of
1969), specified in column (3) of the Table from so much of the tax payable under the aforesaid
Act as is in excess of the amount specified in column (4) of the Table, subject to the following
conditions, namely:-
the manufacturer shall be registered person under the Sales Tax Act, 1990, who has exported
more than 50% of his total production during the preceding financial years;
the manufacturer shall elect in writing within fifteen days from the issue of this Notification to
avail the exemption available under this Notification.
The option so exercised shall remain in force for the financial year in which it is exercised; and
The manufacturer shall not claim refund or adjustment of sales tax under any of the provisions of
the Sales Tax Act, 1990.
S.No. Fabrics P. C. T.
Heading No.
1 2 3 4
1 Woven fabrics of man-made fibre (Continuous) 54.07 and
subjected to the process of bleaching, dyeing, 54.08
printing, shrink-proofing, tendering, heatsetting,
crease resistant processing or any other
process or any two or more of these processes.
Rate of Sales
Tax
Re. 0.50 per
square meter
2. Woven fabrics of cotton subjected to the process
of bleaching, mercerizing, dyeing, printing,
water proofing, shrink-proofing, organdie
processing or any other process or any two or
more of these process.
3. Woven fabrics of man-made fibre (discontinuous
or waste) subjected to the process of bleaching,
dyeing, printing, shrink-proofing, tendering,
heat-setting, crease resistant processing or any
other process or any two or more of these
processes.
52.08,
52.09,
52.10,
52.11 and
52.12
55.12,
55.13.
55.14,
55.15 and
55.16
Re. 0.50 per
square meter
Re. 0.50 per
square meter
4. Terry toweling and similar woven Fabrics, other
than narrow Fabrics of heading No.58.06;
tufted textile fabrics, other than products of
heading No.57.03 subjected to the process of
bleaching, dyeing, printing, or any other
process or any two or more of these processes.
58.02 Re. 0.50 per
square meter
[Issued by the Federal Government, under the signature of Mr. Muhammad Akbar,
Additional Secretary, vide Ex. Ord. Gaz. Of Pak. 1991, Pt.II, P. 2208. File C. No.5(12)-PC/91]
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