Sales Tax Instructions

Sales Tax Instructions, 2009
1530 Recovery under section
48 of the Sales Tax Act,
1990.
1531 Value of supply for
imported coal.
C. No. 1(2) STM/
2004 dated 17 th
January, 2007
C. No. 1/1-STB
/2006 (Pt) dated
17 th January,
2007
C.No.1(56)STM
/2006 dated 18 th
January, 2007
C. No. 3(1)STM
/2007 dated 19th
January, 2007
1532 Progress regarding
liquidation of refund
pendency.
1533 Simplifying of refund
procedure on packing
material used in exported
goods and supply of zerorated
goods.
1534 Recovery of arrears. C.No.01(07) Aud
it-Admn/Meeting
/STH/ 2006/4038
dt 27 th Jan, 2007
1535 Export of POL to
Afghanistan – decision
taken in Collectors‘
conference on 22-01-
2007.
1536 Refund claims relating to
local supplies made by
the five export-oriented
zero-rated sectors -
instructions regarding.
1537 Sanction of refund of
input tax paid on import
of raw materials/plant and
machinery subsequently
supplied @ zero percent.
1538 Simplifying of refund
procedure on packing
material used in exported
goods and supply of zerorated
goods.
C.No.3 (1) STM
/2007 dated 27th
January, 2007
Sales Tax Gen
eral Order 2/2007
C. No.5/8 -STB/
2005 dated 6 th
February, 2007
C. No. 5/8-STB
/2005 dated 6 th
February, 2007
C. No.1(56)/STM
/2006 dated 8 th
February, 2007
Staff posted in Recovery
Division may not visit
business premises/ offices
of registered persons.
Value of coal produced
from blending of imported
and local coal shall be
governed by SRO 544(I)
/2006 read with SRO 549(I)
/2006.
Refund pendency be
liquidated within a week‘s
time.
Changes in software of
Central Repository
(STARR) for zero-rated
sectors.
Integrated strategy to effect
the recovery of arrears.
Sales tax refund to be pend
till SOP is devised by CBR
for regulating export of
POL to Afghanistan under
DTRE/duty drawback or
refund.
Refund to five zero-rated
sectors on purchases made
prior to 06.06.2005 shall
only be payable if such
goods have been exported
by 31.12.2005 and no
refund shall be admissible
against local supply thereof.
sales tax paid prior to zerorating
at import stage shall
be refundable if the supply
was subsequently made @
zero-percent
Refund claimed allowed on
of packing material & other
residual inputs.
1469
1469
1470
1470
1472
1473
1474
1474
1475