GOVERNMENT OF PAKISTAN

GOVERNMENT OF PAKISTAN

CENTRAL BOARD OF REVENUE

Islamabad, the 13th June 1996.

NOTIFICATION

SALES TAX

SRO. 490(I)/96.-- In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased to make the following rules, namely:-

1. Short title, commencement and application.--

(1) These rules may be called Supply of Zero-rated Goods to Diplomats, Diplomatic Missions,
Privileged Persons and Privileged Organizations, Rules, 1996.

(2). These shall come into force at once.

2. Definitions.--

(1) In these rules, unless there is anything repugnant in the subject or context,-

(a) "Act" means the Sales Tax Act, 1990;

(b) "diplomat" means a person entitled to immunities and privileges under the Diplomatic

and Consular Privileges Act, 1972 (IX of 1972);

(c) "diplomatic mission" means a mission recognized as such under the Diplomatic and Consular Privileges Act, 1972 (IX of 1972);

(d) "Privileged person" means a person covered by United Nations (Privileges and Immunities) Act, 1948 (XX of 1948), and shall include persons entitled to concessions and exemptions under the Model Rules for customs concessions to privileged personnel arriving under various foreign aid programmes or projects issued by the Central Board of Revenue, under C.No.10(34)-Cus-III/58, dated the 18th April, 1963; and

(e) "privileged organization" means United Nations and the organizations working under it and shall include organizations recognized as such by the Central Board of Revenue.

(2) All other terms and expressions used but not defined in these rules shall have the same meaning as assigned to them in the Act.

3. Supplies to diplomats and diplomatic missions.--

(1) Any diplomat or diplomatic mission desirous of taking a zero-rated supply from a manufacturer shall apply to the Assistant Collector having jurisdiction for permission to this effect alongwith exemption certificate in original, issued by the Ministry of Foreign Affairs.

(2) The Assistant Collector shall make entry of the goods being purchased by the diplomat or diplomatic mission on the original exemption certificate, keep the same for office record and issue an "Authorization for Zero-rated Supplies" in the annexed form in the name of the said manufacturer.

(3) The manufacturer shall make the zero-rated supply and shall keep record of the same for presentation to the sales tax department as and when required to do so.

4. Supplies to privileged persons.--

(1) Any privileged person desirous of taking zero-rated supply from a manufacturer shall apply to the Assistant Collector having jurisdiction for permission to this effect alongwith the "CBR Booklet" issued in his name.

(2) The Assistant Collector shall make entries of the goods intended to be purchased by the privileged person in his CBR booklet, keep a photocopy of the same for office record and issue an "Authorization for Zero-rated Supply" in the annexed form in the name of the said manufacturer.

(3) The Assistant Collector shall ensure that the value of the goods to be purchased does not exceed the limit specified in the Model Rules.

(4) The manufacturer shall make the zero-rated supply and shall keep record of the same for presentation to the sales tax department as and when required to do so.

5. Supplies to United Nations and organizations working under it.--

(1) United Nations or orgnizations working under it, desirous of taking a zero-rated supply from a manufacturer shall apply to the Assistant Collector having jurisdiction for permission to this effect alongwith exemption order in, original, duly signed by the competent officer of the United Nations.

(2) The Assistant Collector shall make entries of the goods intended to be purchased on the original exemption order, shall keep the same for official record and shall issue an "Authorization for Zero-rated Supply" in the annexed form in the name of the said manufacturer.

(3) The manufacturer shall make the zero-rated supply and shall keep record of the same for presentation to the sales tax department as and when required to do so.

6. Supplies to Privileged Organizations other than United Nations.--

(1) Any privileged organization desirous of taking a zero-rated supply from a manufacturer shall apply to the Assistant Collector having jurisdiction for permission to take delivery of goods alongwith exemption order in original, duly issued by the Economic Affairs Division of the Government of Pakistan.

(2) The Assistant Collector shall make entries of the goods intended to be purchased by the privileged organization on the original letter of the Economic Affairs Division, keep the same for office record and issue an "Authorization for zero-rated supply" in the annexed form in the name of the manufacturer.

(3) The manufacturer shall make the zero-rated supply and shall keep record of the same for presentation to the sales tax department as and when required to do so.

[ F.No.1/43-STB/96 ]

( Akhtar Ali )

Secretary(Sales Tax)

ANNEX

AUTHORIZATION FOR ZERO-RATED SUPPLY

S.No. Date

Messrs __________________________________ have applied for zero-rated supply under Central Board
(name of buyer)
of Revenue Notification No. SRO 490(I)/96. dated the 13th June,1996, on the basis of the following documents: 1.         CBR Booklet No. _____________________________________________________ 2.         M/o Foreign Affairs Exemption order No. _____________________ dated ______ 3.         Any other____________________________________________________________ The claim for zero-rating has been found in order and the formalities specified in the said Notification have been fulfilled by this office. M/s _________________________________ are, therefore, authorised to (name & registration No. of manufacturers) deliver the following goods to the said applicant against a zero rated invoice:- 1.________________________________________________________ 2.________________________________________________________ 3.________________________________________________________ 4.________________________________________________________ 5.________________________________________________________ 6.________________________________________________________