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020401
GOVERNMENT OF PAKISTAN REVENUE DIVISION
CENTRAL BOARD OF REVENUE (SALES TAX WING)
SALES TAX RULING/INSTRUCTION NO. 25/2002
Islamabad, the 1st April, 2002
C.No.1(64)/STT//2000
1. Mr. Ali Hassnain,
M/s. Irza Pharma (Private) Limited,
109-College Road, G.O.R-1,
Shahrah-e-Quaid-e-Azam, Lahore.
2. The Director,
M/s. Cotton Craft (Private) Limited,
Canal View Society,
Multan Road, Lahore.
3. M/s. Lahore Medical Instruments (Private) Limited,
65, Syed Maratib Ali Road,
F.C.C. Gulberg-IV, Lahore.
4. M/s. Geofman Pharmaceuticals,
204, E.I. Lines,
Daud Pota Road, Karachi
SUBJECT:
SALES TAX EXEMPTION FOR THE SUPPLY OF MEDICINES, NON-MEDICINES TO NATIONAL PROGRAM FOR FAMILY PLANNING AND PRIMARY HEALTH CARE.
I am directed to refer to your letters dated 5th
March, 2002, 13th March, 2002, 13th March, 2002 and NIL respectively
on the subject cited above and to say that only goods which are imported and supplied
directly under grant-in-aid agreements are exempt from sales tax under serial No. 41 of
the Sixth Schedule to the Sales Tax Act, 1990. No exemption is available on goods
purchased by a person making exempt supplies under the said grant-in-aid agreement.
Sd/-
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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