Sales Tax Instructions

Sales Tax Instructions, 2009
of genuine exporters.
1362 Zero-rating of surgical
goods under SRO
621(I)/2005 dated
17.06.2005.
1363 Vigilance in Post Refund
Audit.
1364 Indicative list of SRO
530(I)/2005 dated 06-06-
2005. [Amended vide even
No dated 28.12.2005.]
1365 Condonation of fine/penal
ty and default surcharge
for late filing of returns
under SRO 1184(I)/2005
and 1185(I) /2005 dated
01-12-2005.[Amended vide
C. No. 3(4)ST-L&P/2005
dated 19 th January, 2006]
1366 Refund claim of carry
forward filed by M/s.
KAPCO.
1367 Clarification regarding
exemption of sales tax
under SRO 527(I)/2005
dated 06.06.2005 on raw
material for manufac
turing of tractor parts.
1368 Exemption of sales tax on
plant and machinery
imported under SRO
27(I)/98 dated 17.1.1998.
1369 Revival of ship breaking
industry.
C. No.5/10-STB/
2005 dated 2 nd
December, 2005
C.No.3(1)St-L&P
/2004 dated 14 th
December, 2005
C. No.5/23-STB
/2005 dated 15 th
December, 2005
Sales Tax Circ
ular No. 04/2005
C. No.3(4) ST-
L&P/2005 dated
17 th December,
2005
C. No. 2(1) ST-
L&P / 2000 (Pt)
dated 21 st
December, 2005
C. No. 5/8-
STB/2005 dated
21 st December,
2005
U.O. No. 1/5-
STT/2005 dated
26 th December,
2005
C. No. 3/13-STB
/99 dated 27 th
December, 2005
Zero-rating of surgical
gloves and blood collecting
packs with transfusion sets.
Post Refund Audit staff
may check payment and bill
of lading.
Indicative lists (Annex-A &
B) of tariff headings
covered under the SRO
530(I)/2005.
Condonation of fine /
penalty and default
surcharge for late filing of
returns electronically upon
receipt of NIFT
certification or may file
their returns manually by
15 th December, 2005.
Adjustment/refund of input
tax allowed paid on purch
ase of POL products used
in power generation further
used in taxable supplies.
Manufacturing of tractor
parts is not manufacturing
of plant and machinery,
therefore, raw materials,
imported for tractor parts
are not zero-rated under
SRO 527(I)/2005.
Reference to Law and
justice Division regarding
exemption of sales tax on
plant and machinery impor
ted under SRO 27(I)/98.
Minimum value addition of
5% over and above the ST
paid @ 15% shall be final
discharge of liability for
scrap from ship breaking.
1299
1300
1300
1302
1303
1304
1304
1306