Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT:- CHARGEABILITY OF SALES TAX ON DIFFERENT TYPES OF
FABRICS.
The issue regarding chargeability of sales tax on different types of fabrics has
been examined in the Board. It is clarified that following types of fabrics and other
products are liable to sales tax at the rate of 15% ad valorem:-
(i) Un-processed woven fabric of synthetic filament yarn (PCT 54.06);
(ii) Un-processed woven fabric of artificial filament yarn (PCT 54.08);
(iii) Denim and other fabrics manufactured from yarn of different colours;
(iv) Curtains, interior blinds, bed valances (PCT 63.03), bed spreads (PCT
63.04); and
(v) Quilted products (PCT 58.11).
2. It is requested that the above position may be brought to the notice of
sales tax staff and manufacturers of above items in your jurisdiction. It is also requested
that the detailed survey of all the units of above mentioned items may be arranged in your
jurisdiction to bring them into Sales Tax net.
[Issued by the CBR, Islamabad under the signature of Mr. Abrar Ahmad Khan, Secretary
(ST), addressed to all the Collectors.]
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C. NO.1(3)GST-I/91 (Pt.) DATED 27 TH DECEMBER, 1994
SUBJECT:- AMENDMENT IN NOTIFICATIONS REGARDING PACKING
MATERIALS
Please find enclosed copies of two amending notifications. One seeks to amend
Notification SRO 1186(I)/90 and the other seeks to amend Notification SRO 14(I)/92.
Previously packing material made of jute was zero rated if removed from the
manufacturing premises for export by persons other than the manufacturer. The facility
has now been allowed to all packing materials vide the amending notifications. Further
necessary action may therefore be taken in the light of these notifications.
[Issued by the CBR., Islamabad, under the signature of Mr. Akhtar Ali, Secretary (STP),
addressed to the Collector, Sales Tax, Karachi; the Collector, Central Excise and Sales Tax,
Customs-House, Lahore; and the Collector, Customs, Central Excise and Sales Tax, Hyderabad,
Quetta, Multan, Gujranwala, Faisalabad, Rawalpindi, Peshawar.]