- Sales Tax Ruling /
Instruction No. 23/2003
- GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
CENTRAL BOARD OF REVENUE
(SALES TAX WING)
Islamabad, the 10th September, 2003
- C. No. 1/105-STT/98
To Director Audit,
Office of the Director Audit (F.G)
A.G. Complex, 10-Fort Road,
NWFP, Peshawar
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- SUBJECT:
A.P. NO. 160 ON PARA 22 & 25 OF THE AIR ON THE ACCOUNTS OF COMMANDANT THALL
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SCOUTS FOR THE YEAR 2000-2001. “LOSS OF RS. 340140 DUE TO NON-DEDUCTION OF
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SALES TAX”.
I am directed to refer to your letter C. No. Audit(F)/SIR-IGFC/160/2001-2002/659-60 dated 01.09.2003 on the subject noted above and to say that “trees” are exempt from payment of sales tax, being agricultural produce, vide S. No. 2 of the
Six Schedule of the Sales Tax Act, 1990. However, wood including firewood, fuel wood, timber, logs and all other kinds of woods are not exempt from payment of sales tax are, thus, chargeable to sales tax at the standard rate of 15% of the value. Sales or supplies of such wood to persons not registered under the Sales Tax Act, 1990 attract a further tax @ 3% to the aforesaid standard rate of 15% of the value.
( Manzoor Hussain Memon )
Secretary (STT)
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- Copy to:
- 1. The Collector, Collectorate of Sales Tax & Central Excise, Peshawar alongwith a copy of Director Audit (F.G),
- Peshawar’s Letter
C. No.Audit(F)/SIR-IGFC/160/2001-2002/659-60 dated 01.9.2003 for necessary action.
2. The Collector, Collectorate of Customs, Sales Tax & Central Excise, Quetta/Hyderabad/Multan.
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3. The Collector, Collectorate of Sales Tax & Central Excise, Lahore / Gujranwala / Rawalpindi / [(HQs / Audit /
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Enforcement), Sales Tax House] Karachi .
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- 4. The Collector, Collectorate of Sales Tax, Faisalabad.
( Manzoor Hussain Memon )
Secretary (STT)
