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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
1279 Imposition of embargo C. No.1(2)STM/<br />
2003-Pt dated<br />
25 th May, 2005<br />
1280 <strong>Sales</strong> <strong>Tax</strong> and Central C. No. 1/33-STB<br />
Excise Budget /2005 dated 6 th<br />
<strong>Instructions</strong> 2005-06. June, 2005<br />
1281 SRO 531(I)/2005 dated<br />
06.06.2005.<br />
1282 Clarification required on<br />
SRO 530(I)/2005 &<br />
527(I)/2005 dated<br />
06.06.2005.<br />
1283 Import of secondhand<br />
footwear under SRO 535<br />
(I)/2005 dated 06.06.2005<br />
superceded by SRO<br />
621(I)/2005 dated<br />
17.06.2005.<br />
1284 Supply of trailers for<br />
mobile grid station to<br />
M/s. Alstom.<br />
1285 Special procedure for<br />
payment of sales tax by<br />
commercial importers on<br />
value addition.<br />
1286 Zero-rating of electro<br />
medical equipment under<br />
SRO. 530(I)/2005 dated<br />
06.06.2005.<br />
1287 Zero-rating of electro<br />
medical equipment under<br />
SRO. 530(I)/2005 dated<br />
06.06.2005.<br />
1288 SRO 526(I)/2005 dated<br />
06.06.2005.<br />
1289 Extension of <strong>Sales</strong> <strong>Tax</strong><br />
Act, 1990 to FATA/<br />
C. No. 2/106-<br />
STB /2005 dated<br />
20 th June, 2005<br />
C. No.5/8-STB<br />
/2005 dated 21 st<br />
June, 2005<br />
C. No. 5/10-<br />
STB/2005 dated<br />
21 st June, 2005<br />
C. No. 5/8-<br />
STB/2005 dated<br />
21 st June, 2005<br />
C. No.3(12)ST-<br />
L&P/04 dated<br />
22 nd June, 2005<br />
C. No.3(5)St-<br />
L&P/05 dated<br />
23 rd June, 2005<br />
C.No.3(5)St-L&P<br />
/05 dated 23 rd<br />
June, 2005<br />
C.No.2/106-STB<br />
/2005 dated 24 th<br />
June, 2005<br />
C. No. 4/57-STB<br />
/97 (main) dated<br />
No embargo to be imposed<br />
in respect of units where<br />
appeal is pending.<br />
Services, stevedore, default<br />
surcharge, adjudication,<br />
appeal High, Court, retail<br />
price, hotels, section 36<br />
Section 40A section 73,<br />
Implementation of SRO<br />
531(I)/2005 held in<br />
abeyance. Supply of tractor<br />
parts by the authorized<br />
vendors chargeable to ST.<br />
‗Electric switchgear panels<br />
and mobile grid stations‘<br />
zero-rated under SRO<br />
530(1)/2005.<br />
SRO 621(I)/2005 provides<br />
zero-rating facility to the<br />
entire chain of textiles from<br />
Chapter 50 to 63 including<br />
‗worn clothing & other<br />
worn articles‘.<br />
‗Trailers‘ supplied for<br />
mounting of mobile grid<br />
stations are not zero-rated.<br />
Minimum value addition of<br />
10% shall not apply on com<br />
mercial importers engaged<br />
in import and further supply<br />
of zero rated goods.<br />
Zero-rating of sales tax on<br />
plant/machinery including<br />
electro medical equipment<br />
under SRO. 530(I)/2005.<br />
Zero-rating of plant/mach<br />
inery/equipment under SRO<br />
530(I)/2005 but doesnot<br />
include consumer durable<br />
or an office machine.<br />
Implementation of SRO<br />
526(I)/ 2005 held in<br />
abeyance.<br />
ST liability against manuf<br />
acturers of ghee/cooking oil<br />
1222<br />
1223<br />
1230<br />
1230<br />
1231<br />
1231<br />
1232<br />
1233<br />
1233<br />
1234<br />
1234
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 1270 SRO 315(I)/2005 dated 15 th April, 2005. 1271 Electronic filing of sales tax return at Large <strong>Tax</strong>payer‘s Unit (LTU) Karachi. 1272 Double payment of refund of sales tax on exports made between the period 01.10.1996 to 31.12.1996 under different standard rebate notifications as well as through system of zerorating or input tax credit. 1273 Inclusion of payphones GSM/ CDMA/ WLL under SRO 500(I)/2004 dated 12.06.2004. 1274 Conference of Collectors of <strong>Sales</strong> <strong>Tax</strong> & Central Excise scheduled to be held on 8 th May 2005. 1275 Request for one time payment of sales tax without sales tax registration on consignment imported by Habib Educational Trust. 1276 Appropriate scrutiny of registered persons showing abnormal tax profiles. 1277 <strong>Sales</strong> <strong>Tax</strong> Refund Rules, 2002. 1278 <strong>Sales</strong> <strong>Tax</strong> Refund Rules, 2002. C. No. 1(2)STR /2002 dated 18 th April, 2005 <strong>Sales</strong> <strong>Tax</strong> Gene ral Order No. 01/ 2005C. No. 3(13) ST-L&P/03. dt 21 st April, 2005 C. No. 1(33)STP /93 (Pt) dated 23 rd April, 2005 C. No. 3(13)/St- L&P /2004 dated 4 th May, 2005 C. No. 1/6-STB /2003 (Pt.) dated 4 th May, 2005 C. No. 3(2)STP /99 (Pt-2) Dated 9 th May, 2005 C. No. 1(2)STM/ 2005 dated 11 th May, 2005 C. No. 3(12)ST- L&P /02. dated 12 th May, 2005 C. No. 3(12)St- L&P/02 dated 14 th May, 2005 Implementation of SRO 315(I)/2005 is held in abeyance till further orders relating to value of sugar. Procedure for electronic filling of return transmission of data from bank. ECC has regularized simul taneous payment of rebate under customs SROs and refund of sales tax on the basis of input tax invoices from 01.10.96 to 31.12.98. Board‘s all previous letters on the subject issue are withdrawn. Under SRO 500(I)/2004 im ported or locally manufac tured plant/ machinery is zero-rated with out any conditions or restricttions of tariff headings. Agenda items of the conference. Habib Education Trust may not registered for importing pre-engineered and prefabricated steel building material which does not fall in ambit of taxable activity. Scrutiny of registered persons showing marginal payment of tax before sanctioning of refund. SRO 415(I)/2005 amended to give refunds to the extent of goods actually exported. SRO 415 (I)/2005 shall apply to the refund claims filed after 12.05.2005. 1215 1215 1217 1218 1219 1219 1220 1222 1222
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 1279 Imposition of embargo C. No.1(2)STM/ 2003-Pt dated 25 th May, 2005 1280 <strong>Sales</strong> <strong>Tax</strong> and Central C. No. 1/33-STB Excise Budget /2005 dated 6 th <strong>Instructions</strong> 2005-06. June, 2005 1281 SRO 531(I)/2005 dated 06.06.2005. 1282 Clarification required on SRO 530(I)/2005 & 527(I)/2005 dated 06.06.2005. 1283 Import of secondhand footwear under SRO 535 (I)/2005 dated 06.06.2005 superceded by SRO 621(I)/2005 dated 17.06.2005. 1284 Supply of trailers for mobile grid station to M/s. Alstom. 1285 Special procedure for payment of sales tax by commercial importers on value addition. 1286 Zero-rating of electro medical equipment under SRO. 530(I)/2005 dated 06.06.2005. 1287 Zero-rating of electro medical equipment under SRO. 530(I)/2005 dated 06.06.2005. 1288 SRO 526(I)/2005 dated 06.06.2005. 1289 Extension of <strong>Sales</strong> <strong>Tax</strong> Act, 1990 to FATA/ C. No. 2/106- STB /2005 dated 20 th June, 2005 C. No.5/8-STB /2005 dated 21 st June, 2005 C. No. 5/10- STB/2005 dated 21 st June, 2005 C. No. 5/8- STB/2005 dated 21 st June, 2005 C. No.3(12)ST- L&P/04 dated 22 nd June, 2005 C. No.3(5)St- L&P/05 dated 23 rd June, 2005 C.No.3(5)St-L&P /05 dated 23 rd June, 2005 C.No.2/106-STB /2005 dated 24 th June, 2005 C. No. 4/57-STB /97 (main) dated No embargo to be imposed in respect of units where appeal is pending. Services, stevedore, default surcharge, adjudication, appeal High, Court, retail price, hotels, section 36 Section 40A section 73, Implementation of SRO 531(I)/2005 held in abeyance. Supply of tractor parts by the authorized vendors chargeable to ST. ‗Electric switchgear panels and mobile grid stations‘ zero-rated under SRO 530(1)/2005. SRO 621(I)/2005 provides zero-rating facility to the entire chain of textiles from Chapter 50 to 63 including ‗worn clothing & other worn articles‘. ‗Trailers‘ supplied for mounting of mobile grid stations are not zero-rated. Minimum value addition of 10% shall not apply on com mercial importers engaged in import and further supply of zero rated goods. Zero-rating of sales tax on plant/machinery including electro medical equipment under SRO. 530(I)/2005. Zero-rating of plant/mach inery/equipment under SRO 530(I)/2005 but doesnot include consumer durable or an office machine. Implementation of SRO 526(I)/ 2005 held in abeyance. ST liability against manuf acturers of ghee/cooking oil 1222 1223 1230 1230 1231 1231 1232 1233 1233 1234 1234
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Sales Tax Instructions, 2009 59 Sal
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78 Fixation of value of sugar for s
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committee under section 2(46) of th
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Sales Tax Instructions, 2009 32 Min
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Sales Tax Instructions, 2009 19 Cla
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in plastic disposable containers. 3
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Sales Tax Instructions, 2009 machin
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Sales Tax Instructions, 2009 65 Sal
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Sales Tax Instructions, 2009 made o
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Sales Tax Instructions, 2009 withdr
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Sales Tax Instructions, 2009 26 Sal
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Sales Tax Instructions, 2009 21 Sal
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Sales Tax Instructions, 2009 used.
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Sales Tax Instructions, 2009 Order
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due-date payments‘ of sales tax.
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Sales Tax Instructions, 2009 dated
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 23.07.
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Sales Tax Instructions, 2009 are in
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 paymen
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 Any o
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 1. Exa
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 throug
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (v) In
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Sales Tax Instructions, 2009 addres
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 input
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 ―SPE
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 brand
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 ―tax
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