06.03.2018 Views

Sales Tax Instructions

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

1398 Chargeability of sales tax<br />

on general repair works<br />

contracts.<br />

1399 Clarification regarding<br />

adjustment notes under<br />

SRO 666(I)/2005 dated<br />

30.06.2006 and SRO 813<br />

(I)/2005dated 13.08.2005.<br />

1400 Clarification of SRO<br />

530(I)/2005.<br />

1401 Representation regarding<br />

value of LPG for the<br />

purpose of sales tax.<br />

1402 Release of imported parts<br />

of consumers durables<br />

under form-s/import<br />

authorization certificates.<br />

1403 Benefit of SRO 530(I)<br />

/2005 dated 06.06.2005 to<br />

automatic levels of PCT<br />

9015.3000.<br />

1404 Special procedure for<br />

payment of sales tax by<br />

commercial importers on<br />

10% value addition.<br />

1405 Weight variation reported<br />

on shipping bills.<br />

1406 Release of Moritz 200<br />

mixing machine without<br />

payment of sales tax vide<br />

SRO 987(I)/99 dated 30-<br />

08-1999 imported by M/s.<br />

Roche Pakistan ltd. Vide<br />

IGM no.1187/02 dated<br />

02-07-2002, index no.52,<br />

cash no.7216 dated 20-<br />

07-2002.<br />

<strong>Sales</strong> <strong>Tax</strong> Circul<br />

ar No. 02/2006<br />

No.1/33-STB/04,<br />

dt 20 th March, 06<br />

C.No.3(4)ST-<br />

L&P /2005 dated<br />

21 st March, 2006<br />

C. No.5/8-STB/<br />

2005 dated 21 st<br />

March, 2006<br />

C.No. 3(41)STB<br />

/99 dated 22 nd<br />

March 2006<br />

C. No. 5/8-STB<br />

/2005 dated 22 nd<br />

March 2006<br />

C. No. 5/8-STB<br />

/2005 dated 27 th<br />

March 2006<br />

C. No.5/24-STB<br />

/2005 dated 30 th<br />

March, 2006<br />

C. No. 6(35) STC<br />

/2003 dated 1 st<br />

April, 2006<br />

C. No. 3(9)STP<br />

/99 dated 1 st<br />

April, 2006<br />

Services of construction<br />

and civil works do not<br />

attract the levy of sales tax.<br />

Service providers are not<br />

covered under SRO<br />

666(I)/2005 dated 30.06.<br />

2005. Their excess input<br />

tax may be refunded.<br />

Plant machinery/equipment<br />

in SRO 530(I)/2005 does<br />

not include consumer dura<br />

bles and office machines.<br />

No bar on fixing different<br />

prices for different regions.<br />

Consumer durables released<br />

under Form-S/import autho<br />

rization certificates under<br />

SRO 530(I)/2005 & 70(I)/<br />

2006 are chargeable to ST.<br />

Automatic Levels falling<br />

under HS code 9015.3000,<br />

are covered under the SRO<br />

530(I)/2005 and zero-rated.<br />

% minimum value addition<br />

be ensured from 16385<br />

registered commercial<br />

importers.<br />

For sales tax refund<br />

shortfall in weight less than<br />

5% may be ignored.<br />

Since machinery is not used<br />

in manufacture of taxable<br />

goods under SRO 987(I)<br />

/99, the importer may<br />

deposit the amount of sales<br />

tax involved on the machi<br />

nery along with additional<br />

tax. The Board maintains<br />

its earlier ruling issued vide<br />

C.No. 3(9)STP/99 (Vol.-II).<br />

1327<br />

1328<br />

1329<br />

1329<br />

1330<br />

1331<br />

1331<br />

1331<br />

1333

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!