Sales Tax Instructions

Sales Tax Instructions, 2009
24 th July, 2006 starting from Pakistan.
1462 Non-adjustment of excise
duty on international air
travel.
1463 Clarification on sales tax
issue.
1464 Issues relating to steel
sector ---- instructions
regarding.
1465 Excise duty on
international air travel.
1466 Sales tax on sale or
auction of used and
unserviceable vehicles.
1467 Refund claims filed by
payphone companies.
1468 Clarification regarding
filing of annex ‗C‘.
1469 Processing of refund
claims – issue regarding
MR data.
Federal Excise
Circular No.02/
2006 C.No.1/1-
STB /2006 dated
24 th July, 2006
C.No.1(3)CEB/2
004 (Pt) dated
27 th July, 2006
Sales Tax Gen
eral Order No
03/2006, C. No.
3/13-STB/98
dated 28th July,
2006
C. No. 1/1-STB
/2006 dated 28 th
July, 2006
C. No.3(72)STP
/97 (Pt-2) dated
2 nd August, 2006
C. No. 1(17)CEB
96 dated 2 nd
August, 2006
C. No. 3(12)ST-
L&P/2004 (Pt)
dated 3 rd August,
2006
C. No. 23(7)GST
/Comp/05 dated
5th August, 2006
For the purpose of payment
of excise duty chargeable
on international air travel,
no input tax adjustment
shall be allowed.
Input tax adjustment is not
available against ST paid
on tinplate, utilities etc. and
FED paid at import stage @
15% & Re1/kg on oils.
Steel re-rollers shall issue
invoice reflecting ST of Rs.
270/PMT so that the buyers
downstream industry may
obtain adjustment of Rs.
3300/PMT paid on billets.
The CVT @ 1.5% is
leviable on international air
travel has been abolished.
Sales tax on such vehicles,
if sold or auctioned
otherwise than as stock-intrade,
will not be payable.
Refund of excise duty shall
not be admissible as the
incidence of duty has been
passed on to consumers of
pay phone companies.
Commercial importers deal
ing exclusively in zerorated
supplies shall file
Annex-C & those dealing in
zero-rated and normal supp
lies may file a single annex-
C with two columns.
No MR verification by
STARR if duty drawback
has been sanctioned.
1412
1412
1413
1413
1414
1415
1415
1416