Sales Tax Instructions

Sales Tax Instructions, 2009
1167 Clarification regarding
chargeability of sales tax
on labor and installation
charges.
C. No. 1(2) STR
/2002 dated 11 th
August, 2004
Charges on account of labor
and installation of CNG
station are not chargeable to
sales tax.
1127
1168 Weaving looms (PCT
8646.3000) inadvertently
missed from the list of
machinery with zero-rated
sales tax. [See also letters
of even No dated 29.7.2004]
1169 Clarification regarding
adjustment of sales tax
paid on value addition at
custom stage.
1170 Special procedure for
payment of sales tax by
commercial importers on
value addition.
1171 Permission to use handset
generated invoices.
C. No. 3(13) ST-
L&P/2004 dated
12 th August, 2004
C. No. 3(13)
stp/2003 dated
12 th august, 2004
C. No. 3(12) ST-
L&P/2004 dated
16 th August, 2004
C. No. 3(35) STP
/98 dated 19 th
August, 2004
Weaving Looms (Shuttle
Less) falling under PCT
heading 8646.3000 qualify
for zero-rating under SRO
500(I)/2004.
Calculation of carry
forward under column 12 &
13 of the special return for
the commercial importers.
Clarification on various
issues raised by commercial
importers.
Distinct sales tax invoices
of the same serial numbers
can be issued at a time by
different registered person.
1128
1128
1129
1132
1172 Section 73 of the Sales
Tax Act, 1990-disclosure
of bank account No on
the face of banking
instrument.
1173 General sales tax on
condemned vehicles.
1174 Refund claims of sales tax
paid during 1999-2000
under coercion on
account of chilling
charges.
1175 Imposition of CED in
VAT mode on shipping
agents.
C. No. 3(36) STP
/99 dated 19 th
August, 2004
C. No. 3(72)STP
/97 dated 23 rd
August, 2004
C. No. 1(124)
STT/98 dated
24 th August, 2004
C. No. 1(6) STR
/2004 dated 25 th
August, 2004
Not mandatory for buyer to
disclose the business bank
account number of the
supplier on the face of
banking instrument.
15% ST is to be charged on
auction on value of
condemned vehicles.
If the price of a product has
remained unchanged during
the two periods, it proves
that incidence has not been
passed on to the consumers
under section 3B.
If house bill of lading is not
issued duty to be paid at
15% of the commission.
1133
1133
1133
1134