Sales Tax Instructions

Sales Tax Instructions, 2009
1645 Sales Tax General Order
No. 30 of 2007.
STGO 30/2007
C.No.1(15) STT/
2005 dated 6 th
December, 2007.
Amendment in list of Sui
Northern Gas Pipelines
Limited consumers to
whom natural gas shall be
supplied at zero-rate.
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1646 Request to exclude HS
8531.2000 from negative
list regarding zero-rating
of sales tax on ―indicator
panels incorporating light
emitting diodes (led)‖.
1647 Exemption from general
sales tax as zero rated
supplies for sales tax.
C.No.1/33-STB
2004 (main)
dated 10 th December,
2007.
C. No. 1(4) STT/
2005 (Vol-II)
dated 11 th December,
2007.
Zero-rating on Indicators
Panels Incorporating Light
Emitting Diodes (LED),HS
Code 8531.2000 is not
given in SRO 530(I)/2005
being consumer durable.
Taxable supplies made by
registered persons to the
recognized NGOs including
ICRC against international
tender are exempt.
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1648 Clarification regarding
levy of GST against
contract with specific
reference to petroleum
exploration companies
working in joint venture.
1649 Clarification regarding
taxation of charges under
MNP regime.
1650 Revision of Sales Tax &
Federal Excise return –
procedure regarding.
1651 Exemption from sales tax
on local purchase of
pipeline.
C.No.1/33-STB
2004 (main)
dated 13 th December,
2007.
C.No.1(17)CEB/
96(M) dated 19 th
December, 2007.
2008
C. No. 3(13) ST-
L&P/2003-Pt
dated 1 st January,
2008
C. No. 4/4- STB
/2007 dated 11 th
January, 2008
1652 Exemption of sales tax. C. No. 1(7) STT/99
dated 14th
January, 2008
For goods consumed during
execution of the services, it
is held that all civil works
contracts shall be out of the
ambit of sales tax which
fulfill laid down criteria.
Services relating to Mobile
Number Portability (MNP)
regime are not liable to
federal excise duty.
Newly devised module
shall allow online
processing of requests for
revision of returns.
SRO 342 (I)/2002 is still
operative and zero-rating to
chapter 73 is not available
under SRO 530(I)/2005.
Defence stores of 6 th Sched
ule are exempt whether
locally manufactured or
imported against foreign
exchange allocation.
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