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020411
GOVERNMENT OF PAKISTAN REVENUE
DIVISION, CENTRAL BOARD OF REVENUE (SALES TAX WING)
SALES TAX RULING/INSTITUTION NO. 31/2002
C.No.2(72)STP/95(Vol.I)
Islamabad, the 11th April, 2002
To:
M/s Pakistan Cosmetic Products,
5th Floor, Nelson Chambers,
I.I. Chundrigar Road,
KARACHI
SUBJECT:
SUPPLY OF COSMETICS TO PIA FOR INTERNATIONAL FLIGHTS DUTY & SALES TAXSATUS OF.
I am directed to refer to your letter dated 30.10.2002
on the subject cited above and say that under section 4 of the Sales Tax Act, 1990, the
following goods are zero-rated:
(i) goods exported out of Pakistan.
(ii) goods specified in the Fifth Schedule to the Sales Tax Act, 1990; and
(iii) supply of stores and provisions for consumption aboard a conveyance proceeding to a
destination outside Pakistan as specified in section 24 of the Customs Act, 1969.
2. Thus, the present legal position is clear that if goods are being supplied as stores
and provisions for consumption aboard a conveyance proceeding to a destination outside
Pakistan, they shall be zero-rated subject to the Customs procedure as specified in
section 24 of the Customs Act, 1969 and the rules or instructions issued thereunder.
Supplies made to duty free shops (including in-flight ones) already stand zero-rated in
terms of, and subject to the conditions mentioned in, serial No. 3 of the Fifth Schedule
to the Sales Tax Act, 1990.
3. It may be reiterated that the respective customs procedures prescribed for each of the
aforesaid categories must be observed in order to avail the zero-rating.
Sd/-
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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