Sales Tax Instructions

Sales Tax Instructions, 2009
1158 Exemption threshold in
respect of laundries /
drycleaners beauty
parlors, caterers, hotels
and restaurants.
1159 Clarification regarding
threshold limit of sales
tax on hotels.
1160 Sales tax on supply of
imported cotton in the
local market.
1161 Clarification regarding
SRO No. 500(I)/2004,
dated 12.06.2004. [See
also letters of even No dated
29.7.2004]
1162 Request to allow extension
of time of submiss
ion of information requir
ed under SRO 966(I)/
2002, dated 31.12. 2002
and 469(I)/2003, dated
04.06.2003–Special Proce
dures for Manufacturercum-Suppliers
of Spun
Yarn Rules, 2002 and
2003 respectively.
1163 New sales tax
registration.
1164 Minimum benchmark for
custom agent‘s services.
C. No.1(14)STR
/2000 (Vol-II),
dated 31 st July,
2004
C. No. 1(14) STR
/2000 (Vol-II)
dated 31 st July,
2004
C.No.3(13)St-L&
P/2004 (Pt.), dt
3 rd August, 2004
C. No.3(13)ST-
L&P/2004, dated
9 th August, 2004
C. No. 3(14) St-
L&P/2003, dated
9 th August, 2004
C.No. 16(1)GST/
COM/2004 dated
9 th August, 2004
C. No. 1(16) STR
/2000 dated 9 th
August, 2004
Laundries/drycleaners/beau
ty parlors/caterers to be
treated as retailers & manu
facturers. Restaurants to be
treated as ‗Manufacturer‘.
Restaurant providing food,
beverages & other eatables
only is to be treated as
`Manufacturers‘.
Sales tax is to be charged
@ 15% on local supply of
imported cotton.
Zero-rating not to be denied
if the tariff heading is not
mentioned in the indicative
list appended to the Board‘s
letter dated 29.07.2004.
Condonation of time limit
by CBR, prescribed under
SRO 966 (I)/2002 and SRO
469(I)/2003 as under:
April, 2003-- 43 days
May, 2003-- 13 days
June, 2003-- 10 days
Filing of nil return in the
Collectorates is ‗optional‘.
Custom agents to issue a
separate bill to clients
indicating the actual value /
commission received.
1123
1123
1124
1124
1125
1126
1126
1165 FTO complaint No.441
/04 implementation of
findings/decision of the
honourable Federal Tax
Ombudsman.
1166 Clarification for payment
of sales tax under Rule
75, Chapter –XI of the
Sales Tax Special
Procedure Rules, 2004.
C. No. 3(17) ST-
L&P/2003 dated
11 th August, 2004
C. No. 1/27-
STP/2000 dated
11 th August, 2004
In view of new Registration
Rules letter No 3(2)STP
/99(Pt) dt 16.8.03, 3(17)ST-
L&P/2003 dated 25.3.04
and 5.4.03 withdrawn.
If a registered service
provider does not collect or
collects less than the usual
charges, he shall pay the
full sales tax due.
1126
1127