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020515
GOVERNMENT
OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE (Sales Tax Wing)
SALES TAX RULING/INSTRUCTION No. 41 /2002
C.No.1/51-STT/96-Pt.II
Islamabad, the 15th May, 2002.
To: 1. The Collectors of
Sales Tax and Central Excise,
Lahore/Karachi (East/West)/Peshawar/Rawalpindi/Gujranwala.
2. The Collector of Sales Tax, Faisalabad.
3. The Collectors of Customs, Lahore/Sambrial-Sialkot/Peshawar/Rawalpindi
4. The Collectorate of customs, CE and ST, Quetta/Hyuderabad/Multan.
5. The Collectors of Customs (Export/Preventive/Appraisement), Customs House,
Karachi.
6. The Collector of Customs, Port Qasim. Bin Qasim, Karachi.
7. The Collector of Customs, Customs House, Lahore.
8. The Collector, Collectorate of CE & ST, Muzaffarabad and Mirpur, AJ&K.
Subject:-
SALES TAX EXEMPTION ON THE RAW MATERIALS FOR THE MANUFACTURE OF PHARMACEUTICAL PRODUCTS VIDE SRO 211(I)/2002, DATED 7TH APRIL, 2002.
I am directed to
refer to the subject captioned above and to say that after the issuance of Customs
Notification SRO 416(I)/2001, dated the 18th June, 2001, the instructions contained in the
Board’s letter of even number dated 22nd August, 2000 (copy enclosed) remained
intact. These instructions are reiterated as follows:-
i) pharmaceutical raw materials specified in SRO 416(I)/2001, dated the 18th June,
2001 are exempt from sales tax provided conditions mentioned in the Notification in the
respective Tables are fulfilled;
ii) pharmaceutical raw materials which are subject to the customs duty upto 10% in
the First Schedule to the Customs Act, 1969 and are mentioned in the erstwhile
Notification SRO 349(I)/85, dated 15.04.1985 are exempt subject to the fulfillment
of the conditions prescribed in Table-I of SRO 416(I)/2001, dated 16.06.2001; and
iii) pharmaceutical raw materials which are subject to the customs duty upto 10% in
the First Schedule to the Customs Act, 1969, and were mentioned in the erstwhile
Notification SRO 1147(I)/89, dated 27.11.1989 or 587(I)/90, dated 07.06.1990 are exempt
from sales tax provided conditions prescribed in Table-II and III of SRO 416(I)/2001,
dated the 18th June, 2001 are followed.
2. It is further clarified that supply of locally manufactured pharmaceutical raw
materials are also exempt from sales tax and the conditions stipulated in the preceding
paragraph are not applicable to such supplies.
( Dr. Ashfaq Ahmed Tunio )
Secretary (ST-L&P)
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