Sales Tax Instructions

Sales Tax Instructions, 2009
Water distillation apparatus (water stills), sterilizers, auto claves, hot water baths, laboratory hot
plates, pipette washers, dryers and other specially designed laboratory apparatus and equipment
(84.19).
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or
sports ground rollers (84.32).
Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers;
machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than
machinery of heading No.84.37 (84.33).
Milking machines and dairy machinery (84.36).
Other agricultural and bee-keeping machinery (84.36).
Pre-recorded cassettes containing recitation from Holy Quran (85.24).
Electric fluorescent tubes (85.39).
Agricultural tractors (87.01).
Tractors trollies (87.16).
Ship plate and ship scrap supplied by ship breaking industry.
Instruments and appliances used in medical, surgical, dental or veterinary sciences (90.18).
Orthopedic appliances, splints and other fracture appliances; artificial parts of the body; hearing
aids and other appliances which are worn or carried, or implanted in the body to compensate for
a defect or disability (90.21).
Medical, surgical, dental or veterinary furniture (94.02).
Wooden and steel furniture.
Hurricane lanterns (94.05).
Ball point pens, fountain pens, felt tipped or other porous tipped pens or markers and holders and
parts thereof, fine liners, fiber tip pens, holders and parts thereof (96.08).
pencils, crayons and pencil leads (96.09).
School children‘s slates (96.10).
goods donated to President‘s Fund for Assistant to Palestine.
[Issued by the Federal Government, under the signature of Mr. Alvi Abdul Rahim,
Additional Secretary, vide File No.1(21)STB/94.]
********
C. NO.1(8)GST-I/93 (Pt.) DATED 13 TH DECEMBER, 1994
SUBJECT:- SALES TAX (BAGASSE & OTHER RESIDUES)
I am directed to refer to Pakistan Sugar Mills Association letter No.PSMA/M-
9/94/1575 dated 30 th November, 1994 on the above subject. Matter has been examined in
detail in the Central Board of Revenue. It is pointed out that bagasse and press mud are
classifiable under PCT Heading 23.03. Under S. R. O. 555(I)/94 dated 9 th June, 1994
(serial No.30), residues and waste from food industries; prepared animal fodder (Chapter
23) are exempt from the levy of sales tax. Bagasse and press mud, by virtue of its
classification in Chapter 23 are therefore exempt from sales tax.
[Issued by the C. B. R., Islamabad, under the signature of Mr. Akhtar Ali, Secretary (STP),
addressed to the Secretary General, Pakistan Sugar Mills Association, Islamabad.]
********
C.No. 2/13/91-STB DATED 12 TH DECEMBER, 1994