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GOVERNEMNT OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (SALES TAX WING)
SALES TAX RULING/INSTRUCTION NO. 11/2002
C.No.1(98)STT/2000
Islamabad, the 31^st January, 2002

Mr. M. Usman Khattak,
Sr. Director (P&S),
Agricultural Development Bank of Pakistan
Head Office,
1, Faisal Avenue, P.O. Box No. 1400,
Islamabad.

SUBJECT:

GENERAL SALES TAX/SALES TAX ON PURCHASE OF COMPUTER ACCESSORIES/STATIONERY.

I am directed to refer to your letter No. printing/CS-6(6)/2001/43, dated 2^nd January, 2002, on the subject cited above and to say that the Board has already ruled that items of general and multiple use such as speakers and blank CDs cannot be treated as exempt under serial No. 45 of the Sixth Schedule to the Sales Tax Act, 1990 while items which are specifically and exclusively used as computer hardware or peripheral units and parts are exempt from sales tax. Therefore, computer diskettes, tape cartridges, computer toner cartridges and ribbons and computers printers are exempt under serial no. 45 of the Sixth Schedule to the Sales Tax Act, 1990.

(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)

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