Sales Tax Instructions

of the Sales Tax Act,
1990.
Sales Tax Instructions, 2009
867 Clarification regarding
deduction of sales tax at
source by government
semi-government and
E.F.Is etc.
868 Clarification regarding
advances received before
1 st April, 2001 on
pesticides.
869 Levy and collection of
Central Excise Duty and
services provided or rendered
by persons engaged
in telecommunication
work as if it were sales
tax.
870 Supply of cosmetics to
PIA for international
flights duty & sales tax
status of.
Sales Tax Ruling
/Instruction No.
29/ 2002, dated
9th April, 2002.
Sales Tax Ruling
/Instruction No.
30/ 2002, dated
10th April, 2002.
C.No.1/17/STR/2
000, dated 10th
April, 2002.
Sales Tax Ruling
/Instruction No.
31/ 2002, dated
11th April, 2002.
871 Further tax on fertilizers. C.No.1(57)STT/9
7, dated 13th
April 2002.
872 Liability of sales tax
under supply of Food
Rules, 1999.
873 Supply against international
tenders at zero rated
Fifth Schedule of Sales
Tax Act, 1990.
874 Sales tax exemption –
PNSC.
875 Elimination of tax u/s
50(7A) sale of property
by public auction by
govt., local authority,
public company, etc.
C.No.1(4)STR/
2000, dated 20th
April, 2002.
Sales Tax Ruling
/Instruction No.
32/ 2002, dated
23rd April, 2002.
Sales Tax Ruling
/Instruction No.
33/ 2002, dated
27th April, 2002.
Sales Tax Ruling
/Instruction No.
34/ 2002, dated
27th April, 2002.
No deduction of ST to be
made by Govt. deptts. at
source.
Supply is taxable if partial
payment is received in
exempt period but delivery
is made after withdrawal of
exemption.
Selling of pre-paid
telephone cards is not
taxable activity.
811
811
812
Stores & provisions for 812
international flights &
items for duty free shops
zero-rated.
No further tax on fertilizers. 813
Hotel or Restaurant to fix
sale price inclusive of ST.
No offence if price is fixed
exclusive of ST.
Supplies made to
contractors making supplies
against international tenders
not zero-rated/exempt.
Welding electrodes not
zero-rated as stores &
provisions.
Further tax on un-registered
persons @ 18% & 23%.
813
814
814
815