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020713
GOVERNMENT
OF PAKISTAN REVENUE DIVISION CENTRAL BOARD OF REVENUE
(SALES TAX WING)
SALES TAX RULING/INSTRUCTION NO. 55 /2002
C. No. 1(24)STT/2002.
Islamabad, the 13th July, 2002.
1. Dr. Anwarul Haque,
Secretary General,
The Federation of Pakistan Chamber of Commerce & Industry,
Federation House, Main Clifton, P. O. Box No. 13875,
Karachi-75600.
2. Syed Mustafa Ali,
Chairman, Sub-Committee,
The Hyderabad Chamber of Commerce & Industry,
P. O. Box No. 99, Aiwan-e-Tijarat Road, Sadar,
Hyderabad.
SUBJECT: -
3% ADDITIONAL SALES TAX ON DETTOL.
I am directed to refer to your
letters No. FPCCI-FIN/2002, dated 20th June, 2002 and No. HCCI/12/571/2002, dated 7th
June, 2002 respectively, on the subject cited above and to say that the Board has already
issued a ruling vide C. No. 1/16-STT/94, dated 12th October, 1998 that ‘Dettol’
is classified under Pakistan Customs Tariff (PCT) headings 3808.4019 and 3808.4090 (copy
enclosed).
3. Thus, ‘Dettol’ was chargeable to sales tax even before 21st March, 2002
being a ‘disinfectant’ and excluded from the definition of drugs/pharmaceutical
products. Since it is a disinfectant and not a pharmaceutical product, it is not
entitled to the exemption of further tax under the proviso to section 3(1A) of the Sales
Tax Act, 1990.
(Dr. Ashfaq Ahmed Tunio)
Secretary (ST-L&P)
GOVERNMENT
OF PAKISTAN CENTRAL BOARD OF REVENUE
(Sales Tax Wing)
C.No.1 (16)-STP/94.
Islamabad, the 12th October,1998.
To: Mr. Tahir Razzaque,
Managing Director,
Reckitt & Columan of Pakistan,
12th Floor, State Life Building No. 11,
Abdullah Haroon Road, G.P.O Box 625,
KARACHI-74400
Subject: -
P.C.T CLASSIFICATION OF DETTOL
I am directed to invite attention
to your meeting with the Chairman. Central Board of Revenue, on 25th September, 1998, on
the above subject and to say that DETTOL products are classifiable under H.S Code 38.08.
2. The Dettol products in retail packing shall accordingly be classified under P.C.T
Heading 3808.4019, while those in packings other than retail shall classified under P.C.T.
Heading 3808.4090.
(NISAR MUHAMMAD)
Secretary (STT)
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