Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR., Islamabad, under the signature of Mr. Junaid Akram, Second
Secretary, (GST-1), addressed to the Collector, Central Excise & Sales Tax, Lahore]
********
C. NO.3(3)GST.I/91(PT.) DATED 10 TH FEBRUARY, 1993
SUBJECT:- CLARIFICATION REGARDING TAXABILITY.
Reference your letter C.No. IV(2)ST/95/92/535 dated 15th November, 1992 on
the above noted subject. It is clarified that all instruments which are used as telephone
sets, would be charged to 2 percent fixed sales tax under SRO 692(I)/92 (copy enclosed).
[Issued by the CBR., Islamabad, under the signature of Mr. Junaid Akram, Second
Secretary,(GST-I), addressed to the Collector, Central Excise & Sales Tax, Lahore. Copy of
Notification No S.R.O. 692(I)/92, dated 22nd July, 1992 is reproduced below:
Notification No. S.R.O. 692(I)/92, dated 22nd July, 1992.-- In exercise of the powers
conferred by sub-section (4) of section 3 of the Sales Tax Act, 1990, the central Board of Revenue,
with the prior approval of the Federal Government, is pleased of levy fixed amount of tax equal to
2% of the landed cost in case of imported goods and 2% of the X-Factory price in case of locally
manufactured goods at source on the items given in the table below in lieu of Sales tax leviable on
such goods supplied by the retailer under sub-section (1) of section 3 of the said Act, in
accordance with the Fixed Amount of Sales Tax (At Source) Rules, 1992.
The fixed amount of tax so levied shall be in addition to the standard rate of sales tax
leviable on import and manufacture of such goods.
TABLE
S. No. Goods
1 Air conditioners.
2. Deep freezers.
3. T.V. Sets.
4. Ceramic tiles.
5. Sanitary ware.
6. Carpets synthetic (machine made).
7. Carpets woolen (machine made).
8. Foam and foam products.
9. Refrigerators.
10. Motorcar and jeeps.
11. Arms and ammunition.
12. Videocassette recorders and Video cassette players.
13. Record players, turntables and cassette players.
14. Audio cassettes and videocassettes.
15. Video cameras.
16. Photographic cameras.
17. Photographic films and paper.
18. Vacuum cleaners.
19. Electric shavers.