Sales Tax Instructions

Sales Tax Instructions, 2009
20. Toasters, irons, hair-dyers, coffee and tea makers, ovens and grills, deep fryers,
party grills, micro-wave ovens, cooking ranges, room-heaters, geysers,
blenders, grinders, mixer, juice extractors, tea and coffee kettles.
21. Video-games.
22. Telephone sets.
23 Electric water coolers.
24. Chipboard.
25. Storage batteries.
26. Vacuum flasks.
27. Washing machines.
28. Electric lamps and chandeliers.
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C. NO.9(52)-ST/66 DATED 11 TH FEBRUARY, 1993
SUBJECT:- SALES TAX ON FOOD ITEMS PRODUCED IN HOTELS,
RESTAURANT ETC. AND SUPPLIED FOR CONSUMPTION
OUTSIDE SUCH PREMISES.
I am directed to refer to the subject noted above.
2. The issue has been examined on the basis of recent representation made
by M/S. Pearl Continental Hotel, Lahore. It is clarified that ever since the issuance of
SRO 598(I)/90 dated 7 th June, 1990, the food items produced in hotels, restaurant flight
kitchens and supplied for local consumption outside the premises of hotel and restaurant
etc. including domestic flights are liable to sales tax.
3. You are requested to determine past liability and recover arrears if any.
[Issued by the CBR., Islamabad, under the signature of Mr. Rozi Khan Burki, Second
Secretary,(SST.I), 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.9(98)-ST/72 DATED 16 TH FEBRUARY, 1993
SUBJECT:- LOCALLY MANUFACTURED ELECTRIC MOTORS
CLARIFICATION THEREOF.
I am directed to refer to the above noted subject. A question has arisen as to the
chargeability of sales tax on electric motors.
2. The Federal Government vide SRO No. 600(I)/90 dated 7 th June, 1990
has exempted the articles produced or manufactured in Pakistan which are machinery or