Sales Tax Instructions

Sales Tax Instructions, 2009
1416 Exemption from sales tax
on the product ―maize‖ as
being poultry feed
industry--- clarification
regarding.
1417 NBP branches authorized
to receive monthly
returns.
1418 Procedure for issuance of
sales tax invoice by
manufacturers of edible
oil / ghee. [See also C.No.
1(3) CEB/ ated 23 rd
January, 2008]
1419 Determination of input /
output ratio for cooking
oil / vegetable ghee
1420 Clarification regarding
sales tax.
1421 Facilitation of taxpayers –
online refund status &
direct receipt of ST-1
forms.
1422 Facilitation in sales tax
registration.
1423 Due verification of input
tax claimed as refund
through data base risk
analysis system.
1424 Standard operating procedure
for arrangement and
weeding out of records.
C. No. 5/14-STB
/2005 dated 12 th
April, 2006
C. No. 3(56)STP
/96 dated 15 th
April, 2006
C. No. 1(3)CEB
/04 dated 20 th
April, 2006
C.No.1(3)CEB/0
4 (PT) dated 25 th
April, 2006
C. No. 3(36)STP
/99 dated 26 th
April, 2006
C. No. (32)GST/
CRO /2005 dated
06 th May, 2006
U.O. No. (32)
GST/CRO/2005
dated 6 th May,
2006
C. No 3(17) ST&
FE/L&P /2001
dated 9 th May,
2006
C. No.1(4)STR/
2006 dated 11 th
May, 2006
Since PCT heading 1005.
9000 is not specified as a
poultry feed ingredient in
the Sixth Schedule, the sam
e is chargeable @ 15%.
List of 152 NBP branches,
which are not on-line.
Invoice of cooking oil/ ghee
should mention the amount
of duty separately indicat
ing the total value of supply
and component of excise
duty (at import stage @
15% as well as Re.1/kg.)
No input tax adjustments on
ghee/oil manufactured from
imports subject to FED at
Re.1/kg is allowed.
However, repayment is
allowed on export.
Payment received in
advance is to be accounted
for in that tax period. In
case of part payment, ST
would be paid when the
supply is actually made.
Applications
for
registration can be sent to
Central Registration Officer
at CBR at e-mail address.
CRO will receive
registration form directly
through e-mail / ordinary
mail. Application received,
would be coded and key
punched, simultaneously.
Refund to be given after
due verification of input tax
through data base risk
analysis system.
Standard operating procedure
for arrangement and
weeding out of records.
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