Sales Tax Instructions

Sales Tax Instructions, 2009
1662 Exemption of sales tax on
digital printing machine
(ink jet printer) of HS
code 8443.3220 under
SRO 530 (I)/2005 dated
06.06.2005.
1663 Disposal of cases of
excess input tax (non-zero
rated supplies) for the
period prior to July 2007.
1664 Use of single taxpayer
identifier
1665 Ready mix concrete
industry.
C. No. 4/4-STB
/2007 dated 24 th
January, 2008
C. No. 3(13)ST-
L&P / 2003 (Pt)
dated 25 th
January, 2008
C. No. 3(2)STP/
99(Pt) dated ----
January, 2008)
C. No. 1(5) FEB
/2005 (Pt) dated
30 th January,
2008
1666 GST on UPS 10 KVA. C. No. 1(7)STT/
99 dated 7th
February, 2008.
1667 Clarification regarding
sales tax incidence on
supply of urea imported
by Trading Corporation
of Pakistan
1668 Sales Tax General Order
No. 05 of 2008.
1669 Sales Tax General Order
No. 06 of 2008.
1670 Sales Tax General Order
No. 07 of 2008.
C. No. 1(57)STT/
97 dated 11 th
February, 2008.
STGO 05/2008
C. No. 1(15)STT/
2005 dated 11 th
February, 2008.
STGO 06/2008
C. No. 1(15)STT/
2005 dated 11 th
February, 2008.
STGO 07/2008
C. No. 1(15)STT/
2005 dated 11 th
February, 2008.
Benefit of zero-rating under
SRO 530(I)/2005 dated
06.06.2005 is not available
to the ink jet printer.
Allow to extend time and
file RCPS for refund claims
up to 29 th February 2008.
From 1 st March 2008, all
taxpayers shall be identified
with respect to a Single
Taxpayer Identifier.
Ready mix concrete blocks
are taxable & exemption is
available only to building
blocks of cement.
UPS 10 KVA can be
imported for PTCL call
centers @ 5% customs duty
and 0% sales tax, otherwise
is chargeable @10% CD &
15% ST.
Urea distributor shall issue
invoice in the same manner
as by the TCP i.e., sales tax
paid at import stage shall be
the final discharge of tax.
Amendment in list of
(KESC) consumers to
whom electricity shall be
supplied at zero-rate.
Amendment in list of
Lahore Electric Supply
Company consumers to
whom electricity shall be
supplied at zero-rate.
Amendment in list of
Faisalabad Electric Supply
Company consumers to
whom electricity shall be
supplied at zero-rate.
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