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020112
GOVERNMENT OF PAKISTAN REVENUE
DIVISION CENTRAL BOARD OF REVENUE (SALES TAX WING)
C.No.1/98-STT/2000
Islamabad, the 12th January, 2002
To:
Mr. Jamshed Masood,
Directorate (Telecommunications)
IT & Telecommunication Division,
4th Floor, PTA Building,
F-5/1, Islamabad.
SUBJECT:
PROBLEMS WITH CLASSIFICATION OF COMPUTER SERVERS BY CUSTOMS AUTHORITIES
The undersigned is directed to refer to your letter No.
10(1)/Information (IT & T), dated 14th December, 2001 on the above subject and to say
that the CBR agrees that 'Server' is a form of computer hardware and is thus exempt from
sales tax under S.No.45 of the Sixth Schedule to the Sales Tax Act, 1990.
Sd/-
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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