Sales Tax Instructions

Sales Tax Instructions, 2009
dishwashing machines of the household type); 84.23 (except personal weighing machines having a
maximum weighing capacity exceeding 5,000 kg and 8430; 8.31; 84.36; 84.38; 84.39; 84.40;
84.41; 84.42; 84.43; 84.44; 84.45; 84.46; 84.47; 84.48; 84.49; 84.51 (except drying machines
each of a dry linen capacity not exceeding 10 kg); 84.53; 84.54; 84.55; 84.56; 84.57; 84.58;
84.59; 84.60; 84.61; 84.62; 84.63; 84.64; 84.65; 84.66; 84.67; 84.68; 84.69 (word processing
machines only); 84.70; 84.71; 84.74; 84.75; 84.77; 84.78; 84.79; 84.80; 84.81; 84.82; 84.83;
84.85 (except oil seals).
85.01; 85.02; 85.03; 85.04 (except ballasts for discharge lamps or rubes); 85.05; 85.11 (except
sparking plugs); 85.14; 85.15; 85.32; 85.33; 85.34; 85.40; 85.41; 85.42; 85.43; 85.45 (except for
motor vehicles and tractors); 85.46 (except articles of ceramics); 85.47 (except insulating fittings
of ceramics); 85.48.
90.24; 90.26; 90.27; 90.30; 90.31; 90.32; 90.33.
[Issued by the Federal Government, under the signature of Mr. G. A. Jahangir,
Additional Secretary, vide File C. No.9(20)-ST/76.]
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C. NO.16(13)STT,I/92 DATED 19 TH JANUARY, 1993
SUBJECT:- SALES TAX ON COMPUTER FORMS.
I am directed to refer to the above subject and to say that computer printed forms
are classifiable under chapter 48 of the PCT, particularly Heading No. 48.20.
2. You are requested to ensure due collection of sales tax on the said item.
[Issued by the CBR., Islamabad, under the signature of Mr. Rozi Khan Burki, Second
Secretary,(STT-1), addressed to the Collector, Central Excise & Sales Tax, Lahore/Karachi; and
the Collector, Customs, Central Excise & Sales Tax, Rawalpindi/ Peshawar/ Multan/ Hyderabad/
Quetta].
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C. NO.1(5)GST,I/91(Pt.) DATED 24 TH JANUARY, 1993
SUBJECT:- INPUT TAX ADJUSTMENT.
I am directed to refer to this office letter of even number dated 3 rd January, 1993
on the subject noted above and to say that Board continues to receive applications from
various units requesting that the input tax adjustment in respect of locally procured raw
materials may also be allowed for the period prior to the issuance of Adjustment of Input
Tax Rules, 1992. CBR has already authorized such adjustment in case of imported goods
vide its letter of even number dated 29 th September, 1992.
2. It is, therefore, requested that the cases of M/s. Ikhwan Chemical
Industries (Pvt) Ltd., and M/s. Ittehad Soap Industries (Pvt.) Limited, already sent to you
for report, may be examined and your detailed comments on the issue may please be sent
to CBR at an early date.