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021111
GOVERNMENT OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE
SALES TAX RULING/INSTRUCTION NO. 67/2002
(SALES TAX)
C. No. 1(17) STR/2000
Islamabad the 11th November, 2002
From Pervez Esbhani,
Secretary (STM)
To:
The Collectors,
Collectorate of Sales Tax & Central Excise,
(East/West) Karachi/ Faisalabad/Lahore/
Gujranwala/Rawalpindi/Peshawar
The Collectors,
Collectorate of Customs, Sales Tax & Central Excise,
Hyderabad/Multan/Quetta
Subject:
CLARIFICATION REGARDING ADJUSTMENT OF INPUT TAX PAID ON ADVERTISEMENT SERVICES AGAINTS TAX PAY ABLE ON TAX ABLE SUPPLIES.
I am directed to refer
to the subject sited above and to clarify that adjustment of sales tax on
services of advertisement as input tax can be claimed under clause (a) of
sub-section (I) of section 8 of the Sales Tax Act, 1990 provided it is
established that sales tax invoice has been issued by a sales tax Registered
Person (Service Provider) directly in the name of sales tax registered
person/buyer who procured services only for exclusive use in making supplies of
taxable goods or rendering of service. However, while claiming input tax
adjustment the provisions of Apportionment Rules issued vide Notification No
SRO 698(I)96
dated 22.08.1996
may be kept in view and no input tax adjustment for items mentioned in
SRO 578 (I)/98
dated 12.06.1998
would be admissible.
(Pervez Esbhani)
Secretary (STM)
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