Sales Tax Instructions

Sales Tax Instructions, 2009
1341 Special procedure for
collection and payment of
sales tax on vehicles.
C. No. 3(12)-ST-
L&P/2004 dated
14 th Sept,. 2005
Sale of used/second hand
vehicles made taxable. ST
to be deposited prior to
transfer of registration.
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1342 Implementation of the
refund of excess input to
manufacturer‘s system
REIMS – pilot project at
Lahore.
1343 Sales Tax Ruling No.
01/2005 ---- clarification
regarding.
1344 Request for clarification
regarding SRO 527(I)/
2005 dated 06.06.2005.
1345 Court decisions on further
tax.
1346 Special procedure for
collection and payment of
sales tax on vehicles –
instruction regarding.
1347 Implementation of SRO
1004(I)/2005 dated 23.09.
2005 regarding collection
of federal excise duty
from telecommunication
companies.
1348 Zero-rating of sales tax on
supply of ceramic
insulators under SRO
530(I)/2005 dated
06.06.2005.
1349 Special procedure for
collection and payment of
sales tax on vehiclesnotification
SRO 951(I)/
2005 dated 14-09-2005.
1350 Sales tax levy on semi
processed food stuff.
C. No. Secy (TS)
/BPR/50/04/793
dated 17 th
September, 2005
C No. 5/8-STB
/2005 dated 20 th
September, 2005
C No. 5/8-STB
/2005 dated 22 nd
September, 2005
C. No. 1(5)ST-
ADR/2005 dated
23 rd Sept,. 2005
Sales Tax Genera
l Order No.04/05
C.No.3(12) ST-
L&P/2004 dated
29 th Sept., 2005
C. No.1(17)CEB
/96. dated 1 st
October, 2005
C No. 5/8-STB
/2005 dated 6 th
October, 2005
C. No. 3(12)
ST& FE/2004
(Pt-1) dated 6 th
October, 2005
Development of software
regarding Refund of Excess
Input tax to Manufacturers
(REIMS).
The expression ―capital
goods‖ means ―plant and
machinery‖ chargeable @
0% and should be extended
to any other items.
Optical Fibre Cable is
chargeable to sales tax @
15% in terms of SRO
527(I)/2005 dt 6.6.2005.
Implementation of Supreme
Court‘s decisions on further
tax.
Special procedure for pay
ment of sales tax on motor
vehicles including three and
two wheelers--SRO 951(I)/
2005, dated 14.09.2005.
All prepaid telecom servic
es to pay duty by 21 st day of
the following month and all
postpaid telecom to pay
duty by 21 st day of the
following second month.
Supply of ceramic
insulators is not zero-rated
under SRO 530(I)/2005
dated 06.06.2005.
Board has issued STGO
No.04/2005 dated 29-09-
2005. Car dealers to bring
under sales tax registration
net.
C.No.1(37)STT/ The manufacturers /
2003 dated 6 th suppliers of semi-processed
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