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Sales Tax Instructions

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

non-payment of sales tax<br />

on purchase of ginned<br />

cotton from ginners of<br />

other Collectorates.<br />

965 <strong>Sales</strong> tax on Hydrogen<br />

Gas.<br />

966 Format of Bank Guarantee<br />

to be furnished by<br />

commercial exporters in<br />

terms of SRO 203(I)/<br />

2003 dated 27.02.2003.<br />

[Rescinded vide STGO No.3<br />

of 2004 dt 12 th June, 2004]<br />

967 Clarification regarding<br />

registration of petrol<br />

pumps.<br />

968 <strong>Sales</strong> <strong>Tax</strong> exemption on<br />

import of raw material for<br />

the manufacture of<br />

pharmaceutical products.<br />

969 <strong>Sales</strong> of steel bars for<br />

construction at EPZ units<br />

under full export<br />

documentation.<br />

970 Receipt of sales tax<br />

proceeds in foreign<br />

exchange from the<br />

country to which the<br />

goods were exported.<br />

971 Clarification regarding<br />

duty and taxes remission<br />

for export Rules (DTRE),<br />

2001.<br />

972 <strong>Instructions</strong> regarding<br />

refund processing through<br />

STARR.<br />

973 Payment against a supply<br />

made in kind.<br />

974 Proof of payment under<br />

section 73 of the <strong>Sales</strong><br />

<strong>Tax</strong> Act, 1990 for bank<br />

drafts/pay orders obtained<br />

25 th Feb., 2003. jurisdiction of Collectortes<br />

where ginner is located.<br />

C. No. 16(17)<br />

STT/82, dated<br />

25 th Feb., 2003.<br />

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

General Order<br />

No.1/ 2003, dated<br />

27 th Feb., 2003.<br />

C.No.1(30)STR/9<br />

9-Vol-1, dated 3 rd<br />

March, 2003.<br />

C. No. 1(51) STT<br />

/96, dated 8 th<br />

March, 2003.<br />

C. No. 3/46–STB<br />

/99, dated 25 th<br />

March, 2003<br />

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

/Instruction No.<br />

6/2003, dated.1 st<br />

April, 2003.<br />

C. No. 4(8) TEPI<br />

/2001, dated 7 th<br />

April, 2003.<br />

C.No. Secy (TS)<br />

30/2002/1838 dt<br />

12 th April, 2003<br />

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

/Instruction No.<br />

7/2003, dated.15 th<br />

April, 2003.<br />

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

/Instruction No.<br />

8/2003, dated.18 th<br />

April, 2003.<br />

Ghee manufacturers to pay<br />

ST on hydrogen gas @ 15%<br />

and not at Rs. 5/M.T.<br />

Format of Bank Guarantee<br />

for claiming refund before<br />

issuance of BCA by<br />

exporters.<br />

Petrol pumps are not liable<br />

to registration.<br />

Clearance of raw material<br />

under SRO 211(1)/2002 or<br />

covered under superceded<br />

SRO 372(I)/2002.<br />

Export of Steel Bars to<br />

Export Processing zones,<br />

are not zero-rated.<br />

Sale proceed to be accepted<br />

from country where<br />

head/regional office of<br />

buyer is located.<br />

Clarification of DTRE<br />

Rules, 2001.<br />

Checks applied on refund<br />

claims by the STARR<br />

system.<br />

Payment against supply can<br />

be made by transferring<br />

property.<br />

Payment made through a<br />

crossed draft/pay order by a<br />

buyer to the seller from a<br />

bank in the same city where<br />

887<br />

887<br />

889<br />

889<br />

890<br />

890<br />

891<br />

893<br />

899<br />

899

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