Sales Tax Instructions

Sales Tax Instructions, 2009
1671 Sales Tax General Order
No. 08 of 2008.
1672 Sales Tax General Order
No. 09 of 2008.
1673 Sales Tax General Order
No. 10 of 2008.
STGO 08/2008
C. No. 1(15)STT/
2005 dated 11 th
February, 2008.
STGO 09/2008
C. No. 1(15) STT
/2005 dated 11 th
February, 2008.
STGO 10/2008
C. No. 1(15)
STT/ 2005 dated
11 th February,
2008.
Amendment in list of
Peshawar Electric Supply
Company consumers to
whom electricity shall be
supplied at zero-rate.
Amendment in list of Sui
Southern Gas Company
Limited consumers to
whom natural gas shall be
supplied at zero-rate.
Amendment in list of Sui
Northern Gas Pipelines
Limited consumers to
whom natural gas shall be
supplied at zero-rate.
1728
1728
1729
1674 Clarification regarding
admissibility of input tax
on diesel.
1675 Zero-rating of sales tax on
the supply of stores and
provisions
for
consumption aboard a
vessel proceeding outside
Pakistan
1676 Refund of value added
tax.
1677 Clarification of applicability
of taxes/ duties.
1678 Sales tax on UPS of 2
KVA.
1679 Sales Tax General Order
No. 11/2008.
C. No. 3(27)S
(Legal) /04 dated
12 th February,
2008
C. No. 1(1)STT
/2008 dated 13 th
February, 2008
C. No. 1/59-STB
/2002 dated 20 th
February, 2008.
U.O No. 4/4-STB
/2007, dated 20 th
February, 2008.
C. No. 4/4-STB
/2007, dated 20 th
February, 2008.
Diesel used as fuel in
generation of electric power
is stock-in-trade in terms of
SRO 578(I)/1998 and input
tax adjustment was
admissible in the past.
Supply/repair/maintenance
of any ship which is neither
a ship of gross tonnage of
less then 15 LDT; nor for
recreation, are zero rated as
per Fifth Schedule.
Pakistan embassy in Berlin
may present case of Pakis
tani exhibitors for VAT
refund as the reciprocity
principle is covered under
Pakistan Sales Tax Law.
Electro-mechanical equip
ment (Short Wave Diather
my) PCT 9019.1000 is char
geable at zero percent S.
Tax vide SRO 530(I) /2005.
Uninterrupted power supply
of 2KVA 8504.4090 is
chargeable to sales tax at
the rate of zero percent
STGO 11/2008 Amendment in list of Sui
C. No. 1(22)STT/ Southern Gas Company
2005 dated 22 nd Limited consumers for
1730
1730
1731
1732
1732
1732