Sales Tax Instructions

Sales Tax Instructions, 2009
[Issued by the CBR., Islamabad, under the signature of Mr.Muhammad Arshad,
Secretary (Tariff.), addressed to the M/s Maaher Food Industries (Pvt.)Ltd. Kot Lakhpat, Lahore;
the Collector of CE&ST, Lahore/Karachi; and the Collector, Customs, CE&ST, Peshawar /
Quetta / Multan / Hyderabad /Rawalpindi/Gujranwala/ Faisalabad.] Copy of Notification S.R.O.
555(I)/94 dated 9 th June, 1994 is reproduced below:-
Notification No. S. R. O. 555(I)/94, dated 9 th June, 1994. -- In exercise of the power
conferred by subsection (1) of section 13 of the Sales Tax Act, 1990, and in suppression of this
Ministry‘s Notification No. S. R. O. 492(I)/93, dated the 14 th June, 1993, the Federal Government,
is pleased to exempt supplies made by a producer or manufacturer of gods produced or
manufactured in Pakistan, falling under the heading numbers of the First Schedule to the Customs
Act, 1969 (IV of 1969), specified in the table below, from the above whole of the sales tax leviable
thereon:
Provided that, except where the Federal Government other wise directs, nothing
contained in this Notification shall exempt from the tax the raw materials used for the
manufacture of such goods.
TABLE
Live animals (Chapter 1).
Meat and edible meat offal (02.01): Poultry meat (02.07)
Fish, crustaceans and mollusks (Chapter 3).
Dairy produce; eggs; natural honey; edible products of animal origin, not elsewhere specified or
include (Chapter 4).
Live plants (06.01 and 06.02).
Edible vegetables and certain roots and tubers (Chapter 7)
Edible fruit and nuts; peel of citrus fruit or melon (Chapter 8).
Tea (09.02).
Red chilies (09.04).
Seeds of coriander, cumin or caraway (09.09).
Ginger and turmeric (09.10).
Cereals (Chapter 10).
Wheat or meslin flour (11.01), cereal flours other than of wheat or meslin (11.02).
Soybeans (12.01), ground nuts (12.02), Copra (12.03), linseed (12.04), rape or colza seeds
(12.05), sunflower seeds (12.06), other oil seeds and oleaginous fruits, whether or not broker
(12.07).
Seeds, fruits and spores of a kind used sowing (12.09).
Sugar beet (1212.9100) and sugar cane (1212.9200).
Bamboos (1401.1000).
Soyabean oil and fractions (15.07); ground nut oil and its fractions (15.08); olive oil and its
fractions (15.09); sunflower seed, safflower or cotton seed oil and their fractions (15.12); coconut
(copra), palm kernel or babassu oil and their fractions (15.13); rape, colza or mustard oil and
their vegetable fats and oils and their fractions (15.15).
Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, reesterified
or claidinised, whether or not refined, but not further prepared (15.16).
Oil dirt obtained as a residue of oil refining through mechanical oil expellers (15.22).
Cane or beet sugar in solid form (17.01).
Sugar syrups used primarily for medical purposes (17.02).
Morabbajat used for medicinal purposes.
Molasses (17.03).
Vermicelli (19.02).
Bread, rusk, nans, chappaties, buns and sheermals (19.05).