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GOVERNEMNT OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (SALES TAX WING)
SALES TAX RULING/INSTRUCTION NO. 19/2002
C.No.1(210)STT/99
Islamabad, the 15th March, 2002

Mr. Farhat Abbas Naqvi,
National Manager Regulatory,
M/s. Paktel Limited
66-E, Jinnah Avenue, G-7/F-7,
Islamabad.

SUBJECT:

CLARIFICATION REGARDING COLLECTION OF ACTIVATION TAX AND CHARGING/COLLECTION OF CED/GST.

I am directed to refer to your letter dated 10^th January, 2002, 27^th January, 2002 and 13^th March, 2002 on the subject cited above and to say that although the Sales Tax Act, 1990 has not been extended to Swat area, the goods (or services) originating from Pakistan are ‘supplies made in Pakistan’ for the purpose of the said Act. The cellular telephones activated in Swat but used in other areas of Pakistan or used for making calls to other areas of Pakistan are availing taxable services and are accordingly liable to pay tax.

Sd/-
(DR. ASHFAQ AHMAD TUNIO)
Secretary (ST-L&P)

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