ISLAMABAD (December 25 2002) : The Central Board of Revenue (CBR) has directed the commercial exporters to get registered with the sales tax department if they intend to take refund on exported goods under Sales Tax Refund Rules 2002, says a sales tax ruling issued on Wednesday.
However, commercial exporters not interested in availing zero-rating facility on the export of taxable goods are not required to get registered with the department.
The CBR has issued instructions to all collectors of sales tax to implement the decision under the above-mentioned procedure.
The ruling has been issued to remove confusion as commercial exporters are not bound to get sales tax registration under the Sales Tax Act, 1990.
The CBR was of the view that commercial exporters enjoying facility of zero-rating under section 4 of the Sales Tax Act, 1990, read with section 10 thereof, can apply for voluntary registration under section 18, only if they want to take refund on exported goods as per Sales Tax Refund Rules 2002 notified vide SRO. 575(I)/2002.
However, commercial exporters who do not want to avail this facility are not bound to apply for sales tax registration, the ruling added.
