Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR., Islamabad, under the signature of Mr. Javed Iqbal Mirza, Secretary
(Tariff.), addressed to the Collector, Central Excise and Sales Tax, Lahore /Karachi; and the
Collector Customs, Central Excise and Sales Tax, Rawalpindi /Multan /Hyderabad/Quetta/
Peshawar.]Copy of the Notification No.S. R. O.600(I)/90, dated 7th June 1990, is reproduced
below:-
Notification No. SRO 600(I)/90, dated 7th June, 1990. -- In exercise of the powers
conferred by Section 7 of the Sales Tax, 1951 (III of 1951), and in suppression of this Ministry‘s
Notification No. S. R. O. 697(I)/77, dated the 4th August, 1977, the Federal Government is
pleased to direct that the articles produced or manufactured in Pakistan falling under heading
numbers of the First Schedule to the Customs Act, 1969 (IV of 1969), specified in the table below
which are machinery or component parts of machinery as hereinafter defined shall be exempt
from the tax payable under the said Act:
Provided that the articles are identifiable as intended for use only with machinery.
Definition of machinery :
Machinery operated by power of any description (excluding agricultural machinery or
implemented imported into Pakistan) such as is used in any industrial process, including the
generation, transmission and distribution of power, or used in processes directly connected with
the extraction of minerals and timber, construction of buildings, road, dams, bridges and similar
structures and the manufacture of goods;
Apparatus and appliances, including metering and testing apparatus and appliances specially
adapted for use in conjunction with machinery, specified in item (i) above;
Mechanical and electrical control and transmission gear adapted for use in conjunction with
machinery specified in item (i) above; and
Component parts of machinery, as specified in items (i), (ii) and (iii) above, identified as for use in
or with such machinery.
2. This exemption shall not affect the tax payable on the raw materials from which such
goods are produced or manufactured.
Heading numbers of the First Schedule to the Customs Act, 1969 (IV of 1969).
42.02; 4206, 9010
4823. 4000; 4823. 9010.
59.10; 59.11.
69.02; 69.03.
73.04; 73.05; 73.06; 73.07; 73.08; 73.09; 73.26.
74.11; 74.12; 74.19.
75.07; 75.08.
76.04; 76.08; 76.09; 76.16.
78.03; 78.05; 78.06.
79.06; 79.07.
83.07.
84.01; 84.02; 84.03; 84.04; 84.05; 84.06; 84.07 (except engines of a kind used for the propulsion
of vehicles of Chapter 87); 84.08 (except engines of a kind used for the propulsion of vehicles of
Chapter 87); 84.09 (except for engines of vehicles Chapter 87); 84.10; 84.11; 84.12 (except
spring operated of weight operated motor); 84.13 (except for vehicles of Chapter 87); 8414.1000;
8414.8090; 84.15 (air-conditioning plants of more than 10 H. P. only); 84.16; 84.17; 84.18 (cold
storage and ice and ice-cream making plants; liquid cooling units (chilling plants); 84.19 (except
machinery or plant of a kind used for domestic purposes and instantaneous or storages water
heaters, non-electric); 84.20; 84.21 (except for engines of vehicles of Chapter 87); 84.22 (except