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020322
GOVERNMENT OF PAKISTAN REVENUE
DIVISION CENTRAL BOARD OF REVENUE (SALES TAX WING)
SALES TAX RULING/INSTRUCTION NO. 20/2002
C.No.1/8-STT/2002
Islamabad, the 22nd March, 2002
1. Sheikh Ansar Ahmed,
Deputy Director General (P),
Ministry of Health, Islamabad.
2. Mr. Rauf Khalid,
Chairman Quality Control,
Ministry of Health, Islamabad.
3. Mr. Zafar Mooraj,
Pharma Bureau, Karachi.
SUBJECT:
SALES TAX ON PHARMACEUTICALS.
I am directed to refer to the meeting held in CBR on
22-03-2002 on the subject cited above and to clarify the points raised by representatives
of Pharmaceutical Industry as follows:-
(I) In case of sale of medicines by a manufacturer or importer to hospitals and other
institutions (like Armed Forces) in bulk through tender, the tender price will be accepted
for levy of sales tax. Necessary legal changes will be made in due course.
(ii) Bonafide samples of medicines provided free of any charge to medical practitioners
will not be charged to sales tax.
(iii) While imports of pharmaceuticals will be charged to sales tax on the value as
defined in section 2(46)(d) of the Sales Tax Act, 1990, supplies of pharmaceuticals made
by importers (including those of existing stocks) are liable to sales tax on the retail
price.
(iv) In order to comply with the requirements under section 3(2)(a) of the said Act,
existing stocks of pharmaceuticals may be supplied by manufacturers/importers by affixing
stickers or stamping the retail price and sales tax instead of printing or embossing the
same.
Sd/-
(DR. ASHFAQ AHMAD TUNIO)
Secretary (ST L&P)
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