020427

GOVERNMENT OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (SALES TAX WING)
SALES TAX RULING/INSTRUCTION No. 34/2002
C.No.4(47)STB/98(Pt-I)
Islamabad, the 27th April,  2002.

To:Mr. Ali Akbar,
Deputy Director,
Department of Supplies
(Disposal Wing),
Ministry of Industries,
Block B/2(1st Floor) B.F. Building,
Zero Point,
ISLAMABAD.

SUBJECT:

ELIMINATION OF TAX U/S 50(7-A) SALE OF PROPERTY BY PUBLIC AUCTION BY GOVT., LOCAL AUTHORITY, PUBLIC COMPANY, ETC.

I am directed to refer to your letter No.DWI/Policy/85/837, dated 20.9.2001 on the subject cited above and to say that supplies made to registered persons are chargeable to sales tax @ 15%, while supplies made to unregistered persons are chargeable to sales tax @ 15% + further tax @ 3%, total being 18%. This is due to the fact that rate of further tax has been enhanced from 1.5% to 3% vide Finance Ordinance, 2001 w.e.f. 18.6.2001.

2. It is added that supplies of goods specified in SRO 389(I)/2001, dated 18.6.2001 (copy enclosed) are chargeable to sales tax @ 20% if made to registered persons. If such supplies are made to unregistered persons the total rate of tax is 23%.

(DR.ASHFAQ AHMED TUNIO)
Secretary (Sales Tax)

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