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020211
GOVERNEMNT OF PAKISTAN REVENUE
DIVISION CENTRAL BOARD OF REVENUE (SALES TAX WING)
SALES TAX RULING/INSTRUCTION NO. 13/2002
C.No.1(210)STT/99
Islamabad, the 11th February, 2002
M/s. INSTAPHONE,
75-East, Blue Area,
Fazal-ul-Haq Road,
P.O. Box No.1581,
Islamabad.
SUBJECT:
CLARIFICATION REGARDING SRO 987(I)/99, DATED 30TH AUGUST, 1999
I am directed to refer to your letter dated 27th
January, 2002 and 10th January, 2002, on the subject cited above and to say
that the concession under SRO 987(I)/99, dated 30th July, 1999 is available
only to registered manufacturers who make supplies of taxable goods. Since, the services
being provided by you are in fact excisable services being charged, collected and paid in
the manner of sales tax and you are not engaged in the manufacture of taxable goods, the
benefit of SRO 987(I)/99, dated 30th July, 1999 is not admissible on the
machinery imported by you.
Sd/
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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