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020716
GOVERNMENT
OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE
(Sales Tax Wing)
SALES TAX RULING/INSTRUCTION No.56/2002
C.No.1 (7) STT/99.
Islamabad, the 16th July, 2002.
The Collector,
Collectorate of Sales Tax & Central Excise (West),
Karachi.
Subject: -
EXEMPTION ON SALES TAX ON WATER BOWZER TO ARMED FORCES.
I am directed to refer to your
letter No.30/STAX&CE/TECH/W/2002/10376, dated 8th May, 2002, on the subject cited
above and to sat that the Ministry of Defence has informed that the Maritime Security
Agency (MSA) is paid out of the civil budget and not from the defence budget. Since the
imports made by MSA are not against the foreign exchange allocation for defence, the
exemption on import under serial No. 29 of the Sixth Schedule to the Sales Tax Act, 1990
is not available. Similarly, exemption on supplies received from manufactures under
Defence Production division and trucks is not available to MSA as all payment are made out
of civil budget.
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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