Sales Tax Instructions

Sales Tax Instructions, 2009
943 Sales tax Ruling/ Instruction
No.69/2002 regarding
section 23 of the
Sales Tax Act, 1990.
944 Clarification regarding
entitlement of availing
benefits of input sales tax.
945 Clarification regarding
registration as commercial
exporters.
946 Reference dates for
determining the monthly
export shipment of
exporters.
947 Payment of sales tax on
services provided by
customs agents.
[Rescinded vide STGO No.3
of 2004 dated 12 th June,
2004]
948 Standardization of audit
report, reviewer checklist
and approver checklist.
949 Anomaly in SRO 389(I)/
2001 dated 18.06.2001.
950 Audit parameters and
costing for banaspati ghee
and cooking oil units.
951 Exemption of Sales Tax
on imported Fork Lift
Trucks.
952 Clarification in respect of
para-2E of SRO 389(I)/
2001 dated 18.06.2001.
953 Application of GST
Threshold for service
providers (beauty parlours
etc. and laundries
and dry cleaners).
C. No. 3(35) STP
/98, dated 3 rd
Dec., 2002.
C. No. 1(3) STR
/2000 dated 10 th
December, 2002
Sales Tax Ruling
/Instruction No.
71/ 2002, dated
18 th Dec., 2002.
Sales Tax Ruling
/Instruction No.
72/ 2002, dated
28 th Nov., 2002.
Sales Tax
General Order
No.6/ 2002, dated
26 th Dec., 2002.
C. No. 3(1)STAO
/2002, dated 26 th
Dec., 2002.
C. No. 4/1-STB/
2001-Pt, dated
28 th Dec., 2002.
C. No. 1(9) STR/
2000, dated 30 th
Dec., 2002.
C. No. 1(247)
STT/99, dated
31 st Dec., 2002.
2003
C. No. 4/1-STB/
2001-Pt, dated 1 st
Jan., 2003.
Sales Tax Ruling
/Instruction No.1
/2003, dated.6 th
Jan., 2003.
Reg. Persons with different
branches can use invoices
of same serial Nos.
Adjustment of the tax paid
on electricity consumed in
residential blocks/colonies
is not permissible.
Registration not mandatory
for commercial exporters.
EGM or MR date to be
considered as date for
monthly Export Shipment.
Procedure for payment of
ST by customs agents.
Audit reports to be sent in
approved format.
Sorbitol (2905.4400)
chargeable @ 20% ST.
Audit parameters of
banaspati ghee.
Input tax adjustment
allowed on fork lift trucks.
Coconut oil (15.13)
chargeable to ST @ 20%.
Beauty parlours, laundries
and dry cleaners to be
treated as retailers for
turnover determination u/s
3A.
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