Collection and Payment of Sales Tax on Natural Gas Rules, 1999
In exercise of the powers conferred by section 71 of the Sales Tax Act, 1990, the Federal Government is pleased to make the following rules, namely:-
1. Short title, application and commencement. : —
(1) These rules may be called the Collection and Payment of Sales Tax on Natural Gas Rules, 1999.
(2) These rules shall apply for collection and payment of Sales Tax on Natural Gas including Compressed Natural Gas (CNG) and Liquefied Petroleum Gas (LPG) imported, produced, transmitted and supplied by gas well-head companies and gas transmission and distribution companies licensed under Natural Gas Rules, 1960, including their distributors, dealers, sales agents, retailers or by any other person hereinafter called the "person" for the purposes of these rules and dealing in importation, production or distribution and supply of Natural Gas including Compressed Natural Gas and Liquefied Petroleum Gas.
(3) They 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) "CNG station" means any place or premises from where CNG is supplied to or filled in cylinders or tankers;
(c) "Gas bill" means the bill of charges issued by the gas transmission and distribution companies to their consumers pertaining to a tax period for natural gas supplied by them;
(d) "Natural gas" means the gas obtained from bore-holes and wells, whether unmixed or mixed with artificial gas consisting primarily of hydrocarbons whether gaseous or liquid in form, which are not oils and includes liquified petroleum gas (LPG) and compressed natural gas (CNG);
(e) "LPG dealer" means any person authorized by the gas transmission and distribution company or by any other person to be a distributor or supplier who deals in the sale of LPG to any consumer whether in containers or otherwise; and
(f) "Transmission and distribution company" means a person holding a licence for the transmission and distribution of natural gas whether imported or from various bore-holes or wells situated in Pakistan (e.g. Sui Southern Gas Pipelines Limited and Sui Northern Gas Pipelines Limited);
(2) All other words and expressions used, but not herein defined shall have the meanings assigned to them in the Act.