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020423
GOVERNMENT
OF PAKISTAN REVENUE DIVISION, CENTRAL BOARD OF REVENUE (SALES TAX WING)
SALES TAX RULING/INSTITUTION NO. 32/2002
C.No.1(195)STT/99
Islamabad, the 23rd April, 2002
Chaudhri M. Qasim,
Chief Executive,
M/s. Siraj Steels Limited,
7-F, Gulberg-II
LAHORE.
SUBJECT:
SUPPLY AGAINST INTERNATIONAL TENDERS AT ZERO-RATED FIFTH SCHEDULE OF SALES TAX ACT, 1990.
I am directed to refer to your
letter No. SSL/iii, dated 4th April, 2002, on the above subject and to say that
the supplies made by contractors who have been awarded international tenders are
zero-rated in terms of serial No. 4 of the Fifth Schedule to the Sales Tax Act, 1990. It
is further clarified that supplies made to the said contractors are neither exempt no
zero-rated. The contractors, however, can claim refund of the sales tax paid on their
supplies made against international tenders.
Sd/-
(DR. ASHFAQ AHMED TUNIO)
Secretary (ST-L&P)
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