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020119
GOVERNMENT OF PAKISTAN REVENUE
DIVISION CENTRAL BOARD OF REVENUE (SALES TAX WING)
Sales Tax Ruling/Instruction No.5/2002
C.No.1/57-STT/97
Islamabad, the 19th January, 2002
To
Mr. Ashfaq Patel, Director
M/s Irfan Ashfaq & Company (Pvt) Ltd.
Suite No. 701, 7th Floor,
Ismail Trade Centre,
Rambhad Street,
Jodia Bazar, Karachi-74000.
SUBJECT:
CLARIFICATION REGARDING SALES TAX ON THE FERTILIZER (DAP)
I am directed to refer to your letter No.
AGAR/786/1515/2001, dated 31st December, 2001 on the above subject and to reply
to your queries are follows:
(i) All importers are required to pay sales tax on the import as well as local supplies of
fertilizers. There is no exemption of sales tax on supplies of fertilizer made in Pakistan
by an importer. Importers may however claim adjustment of input tax of the sales tax paid
on import stage as per law.
(ii) Importers are required to issue sales tax invoices under section 23 of the Sales Tax
Act, 1990 on all supplies of fertilizer made in Pakistan, charging sales tax @ 15%, in
terms of sub-sections (1) of section 3 of the said Act. Further tax has been exempted on
supplies of fertilizers vide SRO 205(I)/2001, dated 2nd April, 2001 and SRO
663(1)/2001, dated 24th September, 2001 (copies enclosed).
2. A copy of Board’s earlier clarification C.No. 1/57-STT/97-Pt dated 14.11.2001 is
also enclosed for information.
(DR. ASHFAQ AHMED TUNIO)
Secretary 9ST-L&P)
011114
GOVERNMENT OF PAKISTAN REVENUE DIVISION
CENTRAL BOARD OF REVENUE (SALES TAX WING)
C.No.1/180-STT/94
Islamabad, the 14th November, 2001
To:
M/s Qudrat Ullah & Co.,
Mian Market, Ghazni Street,
Urdu Bazar, Lahore.
SUBJECT:
CLARIFICATION/REFUND OF SALE TAX AGAINST BILL OF ENTRY NOS.0433, 113, 8389.244,165.
I am directed to refer to your letter No. QUC/CBR/01-01,
dated 30th October, 2001 on the subject cited above and to say that an importer who is not
involved in making of taxable supplies in Pakistan is not required to be registered under
section 14 of the Sales Tax Act, 1990. However, all goods which have not been specifically
exempted under the Sixth Schedule to the Sales Tax Act, 1990 or any notification issued
thereunder, are liable to tax.
2. Since no exemption is presently available on import of paper, sales tax is to be paid
on its import. It may be mentioned that, under S.No. 20 of the Sixth Schedule to the Sales
Tax Act, 1990, the Holy Quran, complete or in parts, with or without transalation, audio
and video casettes recorded with Quranic verses and other holy books are exempt from sales
tax.
Sd/-
DR. ASHFAQ AHMED TUNIO
Secretary (ST-L&P)
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