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GOVERNMENT OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (SALES TAX WING)
Sales Tax Ruling /Instruction No.10/2002
Islamabad, the 31st January, 2002
C.No. 1/15-STR/2000

To
(1) The Collector,
Collectorate of Sales Tax & Central Excise,
(East/West) Karachi/Lahore/Gujranwala/Peshawar/Rawalpindi

(2) The Collector,
Collectorate of Customs, Sales Tax & Central Excise,
Hyderabad/Multan/Quetta

(3) The Collector,
Collectorate of Sales Tax,
Faisalabad.

SUBJECT:

COMPLAINT BY M/S. IHSAN SONS (PVT) LIMITED, KARACHI REGARDING ADMISSIBILITY OF SALES TAX REFUND ON COURIER CHARGES.

I am directed to refer to a representation of M/s. Ihsan Sons (Pvt) Limited stating that the Department is not allowing refund of sales tax to the exporters paid on the Courier Services.

2. It is clarified that registered exporters are entitled to claim refund of sales tax paid on courier services (related to the exported good) as the supplies by the exporters are zero-rated. The Collectorate are requested to finalise the pending cases on priority basis.

Sd/-
(SYED TANVIR AHMAD)
Secretary (STB)

Copy to the Director, M/s. Ihsan Sons (Pvt) Limited, 3rd floor Ihsan Chamber, A-37 Block-7&8, CC Area, Sharah-e-Faisal, Karachi-75350.

(SYED TANVIR AHMAD)
Secretary (STB)

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