Sales Tax Instructions

Sales Tax Instructions, 2009
1176 Certificate regarding no
sales tax refund in favour
of M/s TKs Natural
Stone, Mirpur.
C. No. 2(35)STP
/97 dated 25 th
August, 2004
The registered person is
allowed to carry forward
the excess amount or seek
the refund.
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1177 Qasim International
Container Terminal –
sales tax on value
addition by commercial
importers.
1178 Special procedure for pay
ment of sales tax by steel
melters and re-rollers.
C. No. 1(24) STR
/2000 dated 1 st
September, 2004
C. No. 4/85-STB
/97-Pt dated 2 nd
September, 2004
Sales tax on 10% value
addition at import stage not
chargeable on selfconsumption.
Payment of sales tax by
steel melters and re-rollers.
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1179 Amendment in part V,
chapter (Z) of Sales Tax
General Order 3/2004
dated 12.06.2004.
1180 Amendment in part V,
chapter (Z) of Sales Tax
General Order 3/2004
dated 12.06.2004.
1181 Special procedure for
payment of sales tax by
commercial importers on
value addition.
1182 Delegation of powers to
Additional Collectors for
sanction of refund claims
above Rs.1 million.
STGO No. 4 of
2004 C. No. 1(6)
STP/ 97 dated 4 th
Sept., 2004
C. No. 1/5-STP
/97 dated 4 th
Sept., 2004
C. No. 3(12)ST-
L&P/04 dated 8 th
September, 2004
C. No. 1(6)STP/
96 dated 8 th
September, 2004
Amendment relating to Post
Refund Audit and
Investigative audit.
Post refund audit and
investigative audits u/s 38
to be carried out by Audit
Collectorate Karachi.
Value addition by
commercial importers
which is in excess of 10%
is adjustable against service
charges and other utilities.
Refund claims of commer
cial exporters exceeding Rs.
one million to be sanction
ed by Additional Collector.
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1138
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1183 Special order under
section 7(3) of the Sales
Tax Act, 1990.
1184 Levy of sales tax on 10%
value addition on
railways consignments.
C.No.1(247) STT
/99 dated 9 th
September, 2004
C. No. 3(12)ST-
L&P 2004 dated
9 th September,
2004
1185 Order (Sales Tax) C. No. 1 (49) STJ
/2002 11 th
September, 2004.
Avari Towers Hotel allow
ed to deduct input tax paid
by Avari Hotel Limited on
import of elevators installed
in Avari Towers Hotel.
10% ST on value addition
from commercial importers
not be collected on goods
for self-consumption.
Committees appointed to
examine cases of refunds,
claimed on invoices of
blacklisted persons.
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