Sales Tax Instructions

Sales Tax Instructions, 2009
1550 Guidelines for processing
of refund claims filed by
commercial exporters.
1551 ICI Pakistan Powergen
Limited applicability of
SRO 666(I)/2005.
1552 Link Direct International
(Private) Limited
apportionment of input
sales tax / FED.
1553 Zero rating of electricity
supply to the units falling
under SRO 935(I) 2005
dated 10.03 2006 clarification
regarding electri
city by Lesbella Industrial
Estates Development
Authority (LIEDA).
1554 Request for sales tax
exemption on import of
low density polyethylene
(LDPE) in granular form
(pharmaceutical grade) H.
S. Code 3901-.1000
1555 Exemption under
notification No.
392(I)/2001 dated 18 th
June, 2001 case of M/s
Envicrete Limited,
Karachi.
1556 GST refund –related
issues / problems.
1557 National assembly
standing committee on
textile industry‘s meeting
held on 1 st March 2007 -
refund of sales tax.
1558 Fake sales tax invoices
issued by M/s. Danyal
23 rd February,
2007
C.No.2(1)ST-
L&P /2000 (Pt)
dt 24 th Feb., 2007
C.No.3(4)ST-
L&P/2005 dated
3 rd March, 2007
C.No.3(13)ST-
L&P/2006 dated
3 rd March, 2007
C. No.1 (15)
SIT/2005 dated
3 rd March, 2007
C. No. 1(51)
STT/96 dated 3 rd
March, 2007
C.No.3(16)ST-
L&P/2001 dated
5 th March, 2007
C. No. 2(1)ST-
L&P/2000 (Pt-
III) dated 5 th
March, 2007
C.No.1(1)Chief
(ST& FE) /07
dated 5 th March,
2007
constituted to conduct audit
of high risk taxpayers.
Guidelines for processing
of refund claims filed by
commercial exporters.
Amount of excess input tax
not adjusted in 3 months
can be claimed as refund.
There is no provision for
input tax adjustment for
excisable services & can be
made for services subject to
excise duty in VAT mode.
Zero-rating of sales tax on
electricity supplied by
Lesbella Industrial Estates
Development Authority
LIEDA.
Sales tax exemption is
available to Low Density
Polyethylene
(Pharmaceutical Grade) in
terms of SRO 673(I)/2005.
Any registered person
aggrieved with any ST
matter pending before an
Appellate authority or a
High/ Supreme Court may
apply for ADR.
In case of excess input tax
person making local zerorated
supplies refund to be
given on goods consumed
in of zero-rated supplies
All pending cases of Sales
Tax Refunds as on
25.02.2007 should be
settled / cleared by
31.03.2007.
C. No.4(16) STM Danyal International is
/2006 dated 6 th involved in fake sales tax
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1488
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1490