06.03.2018 Views

Sales Tax Instructions

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

17.06.2000 R/W SRO<br />

987 (I)/99 dated<br />

30.08.1999.<br />

849 Refund of input tax consumes<br />

in the manufacture<br />

of exempt goods which<br />

were subsequently exported<br />

as per section 4 of the<br />

<strong>Sales</strong> <strong>Tax</strong> Act, 1990.<br />

850 M/s Micro Tech Lab –<br />

clarification regarding<br />

LPU computerized antipilferage<br />

system – request<br />

for exemption certificate.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling<br />

/Instruction<br />

No.16/ 2002,<br />

dated 25 th Feb.,<br />

2002.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling<br />

/Instruction No.<br />

17/ 2002, dated<br />

25 th Feb., 2002.<br />

Exempted goods cannot be<br />

zero-rated on export.<br />

LPU/computerized antipilferage<br />

system not<br />

exempt.<br />

800<br />

800<br />

851 15% sales tax on imports<br />

at customs station in tribal<br />

areas to be full and final<br />

liability of sales tax for<br />

supply to Tribal Areas of<br />

Balochistan.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling<br />

/Instruction No.<br />

18/ 2002, dated<br />

2 nd March, 2002.<br />

852 Order. C. No. 1338-M<br />

(<strong>Sales</strong> <strong>Tax</strong>)/<br />

2002, dated 9 th<br />

March, 2002.<br />

853 Clarification regarding <strong>Sales</strong> <strong>Tax</strong> Ruling<br />

collection of activation /Instruction No.<br />

tax and charging/ collection<br />

of CED/GST.<br />

19/ 2002, dated<br />

15 th March, 2002.<br />

854 Adjustment of input tax. C. No.3(17)STP<br />

/97 (Pt-III), dated<br />

21 st March, 2002<br />

855 Ordinance No.XVI of<br />

2002<br />

856 <strong>Sales</strong> tax on pharmaceuticals.<br />

857 <strong>Sales</strong> tax on pharmaceuticals.<br />

Dated.<br />

March, 2002.<br />

21 st<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />

Instruction No<br />

.20/ 2002, dated<br />

22 nd March 2002<br />

C .No.1(8) STT/<br />

2002, dated 26 th<br />

March, 2002.<br />

Further tax leviable on<br />

imports<br />

for<br />

Balochistan/Tribal Areas.<br />

Advisory Council of CBR<br />

has decided that from 10.00<br />

to 12.00 Hrs visitors shall<br />

see concerned officers<br />

without sending cards/chits.<br />

No exemption for mobile<br />

phone service in Swat.<br />

Restaurant making supplies<br />

of taxable food is entitled to<br />

adjust input tax paid on<br />

electricity consumed.<br />

Withdrawal of exemption<br />

on pharmaceuticals. ST<br />

chargeable on retail price &<br />

exempt from further tax.<br />

Clarification<br />

on<br />

pharmaceuticals regarding<br />

value samples & printing of<br />

retail price.<br />

Withdrawal of exemption<br />

on pharmaceuticals.<br />

801<br />

801<br />

802<br />

802<br />

804<br />

805<br />

806

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!