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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
18/2009 dt 27.5.09]<br />
1764 E-filing of monthly sales<br />
tax return.<br />
C.No.3(7)St-L&P<br />
/08 dated 27 th<br />
February, 2009<br />
Unadjusted input tax<br />
allowed to claim in any of<br />
6 succeeding tax periods in<br />
the return if paid @15%.<br />
1812<br />
1765 Levy of special excise<br />
duty on hotels &<br />
restaurants. [withdrawn C.<br />
No. 1(3)FED/ 2007/66500-<br />
R dated 22.4.2009]<br />
1766 <strong>Sales</strong> <strong>Tax</strong> General Order<br />
No.09/2009.<br />
1767 <strong>Sales</strong> <strong>Tax</strong> General Order<br />
No.10/2009.<br />
1768 <strong>Sales</strong> <strong>Tax</strong> General Order<br />
No.11/2009.<br />
1769 <strong>Sales</strong> <strong>Tax</strong> General Order<br />
No.12/2009.<br />
1770 <strong>Sales</strong> <strong>Tax</strong> General Order<br />
No.13/2009.<br />
1771 <strong>Sales</strong> <strong>Tax</strong> General Order<br />
No.14/2009.<br />
1772 <strong>Sales</strong> <strong>Tax</strong> General Order<br />
No.15/2009.<br />
1773 <strong>Sales</strong> <strong>Tax</strong> General Order<br />
No.16/2009.<br />
C. No. 1(3)FED/<br />
07/34033R dated<br />
4 th March, 2009<br />
STGO 09/2009<br />
C.No.1(15)STT/<br />
2005 dated 5 th<br />
March, 2009<br />
STGO 10/2009<br />
C.No.1(15)STT/<br />
2005 dated 5 th<br />
March, 2009<br />
STGO 11/2009<br />
C.No.1(15)STT/<br />
2005 dated 5 th<br />
March, 2009<br />
STGO 12/2009<br />
C.No.1(15)STT/<br />
2005 dated 5 th<br />
March, 2009<br />
STGO 13/2009<br />
C.No.1(15)STT/<br />
2005 dated 5 th<br />
March, 2009<br />
STGO 14/2009<br />
C.No.1(15)STT/<br />
2005 dated 5 th<br />
March, 2009<br />
STGO 15/2009<br />
C.No.1(15)STT/<br />
2005 dated 5 th<br />
March, 2009<br />
STGO 16/2009<br />
C.No.1(15)STT/<br />
Since services provided by<br />
hotels/restaurants are inclu<br />
ded in Chapter 98, the same<br />
are not liable to Special<br />
Excise Duty.<br />
Amendment in list of<br />
Karachi Electric Supply<br />
Company consumers for<br />
supplies at zero-rate.<br />
List of Lahore Electric<br />
Supply Company (LESC)<br />
consumers to whom<br />
electricity shall be supplied<br />
at zero-rate.<br />
Amendment in list of<br />
Faisalabad Electric Supply<br />
Company consumers for<br />
supplies at zero-rate.<br />
Amendment in list of<br />
Multan Electric Power<br />
Company consumers for<br />
supplies at zero-rate.<br />
Amendment in list of<br />
Gujranwala Electric Power<br />
Company consumers for<br />
supplies at zero-rate.<br />
Amendment in list of<br />
Peshawar Electric Supply<br />
Company consumers for<br />
supplies at zero-rate.<br />
Amendment in list of Sui<br />
Southern Gas Company<br />
Limited consumers for<br />
supplies at zero-rate.<br />
Amendment in list of Sui<br />
Northern Gas Pipelines<br />
1813<br />
1814<br />
1815<br />
1816<br />
1820<br />
1820<br />
1823<br />
1823<br />
1824
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 18/2009 dt 27.5.09] 1764 E-filing of monthly sales tax return. C.No.3(7)St-L&P /08 dated 27 th February, 2009 Unadjusted input tax allowed to claim in any of 6 succeeding tax periods in the return if paid @15%. 1812 1765 Levy of special excise duty on hotels & restaurants. [withdrawn C. No. 1(3)FED/ 2007/66500- R dated 22.4.2009] 1766 <strong>Sales</strong> <strong>Tax</strong> General Order No.09/2009. 1767 <strong>Sales</strong> <strong>Tax</strong> General Order No.10/2009. 1768 <strong>Sales</strong> <strong>Tax</strong> General Order No.11/2009. 1769 <strong>Sales</strong> <strong>Tax</strong> General Order No.12/2009. 1770 <strong>Sales</strong> <strong>Tax</strong> General Order No.13/2009. 1771 <strong>Sales</strong> <strong>Tax</strong> General Order No.14/2009. 1772 <strong>Sales</strong> <strong>Tax</strong> General Order No.15/2009. 1773 <strong>Sales</strong> <strong>Tax</strong> General Order No.16/2009. C. No. 1(3)FED/ 07/34033R dated 4 th March, 2009 STGO 09/2009 C.No.1(15)STT/ 2005 dated 5 th March, 2009 STGO 10/2009 C.No.1(15)STT/ 2005 dated 5 th March, 2009 STGO 11/2009 C.No.1(15)STT/ 2005 dated 5 th March, 2009 STGO 12/2009 C.No.1(15)STT/ 2005 dated 5 th March, 2009 STGO 13/2009 C.No.1(15)STT/ 2005 dated 5 th March, 2009 STGO 14/2009 C.No.1(15)STT/ 2005 dated 5 th March, 2009 STGO 15/2009 C.No.1(15)STT/ 2005 dated 5 th March, 2009 STGO 16/2009 C.No.1(15)STT/ Since services provided by hotels/restaurants are inclu ded in Chapter 98, the same are not liable to Special Excise Duty. Amendment in list of Karachi Electric Supply Company consumers for supplies at zero-rate. List of Lahore Electric Supply Company (LESC) consumers to whom electricity shall be supplied at zero-rate. Amendment in list of Faisalabad Electric Supply Company consumers for supplies at zero-rate. Amendment in list of Multan Electric Power Company consumers for supplies at zero-rate. Amendment in list of Gujranwala Electric Power Company consumers for supplies at zero-rate. Amendment in list of Peshawar Electric Supply Company consumers for supplies at zero-rate. Amendment in list of Sui Southern Gas Company Limited consumers for supplies at zero-rate. Amendment in list of Sui Northern Gas Pipelines 1813 1814 1815 1816 1820 1820 1823 1823 1824
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 1774 Scope and chargeability of excise duty on franchise services 1775 <strong>Sales</strong> <strong>Tax</strong> General Order No.17/2009. 1776 Exemption of sales tax on import of lysine sulphate being analogue of lysine monohydrochloride. 1777 Jurisdiction of <strong>Sales</strong> <strong>Tax</strong> Central Excise Collectorates vis-à-vis LTU‘S. 1778 Scope and chargeability of excise duty on franchise services. 1779 Levy of special excise duty under section 3A of the Federal Excise Act, 2005. 1780 Refund calculations of withholding tax and sales tax on import of edible oils in purview of SRO. 24(1)2006 dated 07.01.2006 2005 dated 5 th March, 2009 C. No. 3(11)ST- L&P/2009 dt 5th March, 2009 STGO 17/2009 C.No.3(9)ST- L&P/2007 dated 19 th March, 2009 C. No.3(15)ST- L&P/99-Pt-Vol- II/47197-r dated 30 th Mach, 2009 C.No.26(12) GST /Comp/04 dated 15 th April, 2009 C. No.3(11)ST- L&P/2009 dated 16 th April, 2009 C. No. 1(3)FED /2007/66500-R dated 22 nd April, 2009 C. No. 1(3)CEB/ 2004 (pt) dated 23 rd April, 2009 1781 <strong>Sales</strong> tax audit. C. No. (9)STM/ 2009 dated 27 th April, 2009 1782 Order (<strong>Sales</strong> <strong>Tax</strong>). C.No.3(12)ST- L&P/2009 dated 30 th April, 2009 1783 <strong>Sales</strong> tax audit. C. No. 1(9)STM/ 2009 dated 23 rd May, 2009 Limited consumers for supplies at zero-rate. Scope and chargeability of excise duty on franchise services STGO 3/07 amended so that IT should not be inclu ded in value for calculating withholding income tax. Contention that Lysine Sulphate is exempt from sales tax being analogue of Lysine Monohydro Chloride is not tenable All records/responsibilities to be transferred with registration transfer includ ing refunds & adjudication. Definition and parameters of franchise services. Supplies of food by restau rants are subject to ST as manufacturers and suppliers of cooked food and liable to Special Excise Duty. Not to include fixed FED in assessable value while calculating FED in <strong>Sales</strong> <strong>Tax</strong> mode at import stage. The Board had decided to reactivate audit of the registered persons Appoint the officers of Income <strong>Tax</strong> as officers of <strong>Sales</strong> <strong>Tax</strong> in LTU Lahore. Notices issued by RTO/LTU for audit of the registered persons for more than one year will remain 1826 1827 1827 1828 1828 1830 1830 1831 1832 1832
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sales tax on the manufacture and on
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Sales Tax Instructions, 2009 65 Sal
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Sales Tax Instructions, 2009 techno
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Sales Tax Instructions, 2009 made o
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Sales Tax Instructions, 2009 auctio
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Sales Tax Instructions, 2009 26 Sal
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Sales Tax Instructions, 2009 price
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Sales Tax Instructions, 2009 2 Adju
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Sales Tax Instructions, 2009 21 Sal
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Sales Tax Instructions, 2009 for Pa
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Sales Tax Instructions, 2009 value
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Sales Tax Instructions, 2009 SRO 65
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Sales Tax Instructions, 2009 manufa
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Sales Tax Instructions, 2009 3 Paym
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Sales Tax Instructions, 2009 SECTIO
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Sales Tax Instructions, 2009 used.
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Sales Tax Instructions, 2009 Genera
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Sales Tax Instructions, 2009 SECTIO
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Sales Tax Instructions, 2009 58 Iss
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Sales Tax Instructions, 2009 67 Imp
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Sales Tax Instructions, 2009 income
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Sales Tax Instructions, 2009 Order
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due-date payments‘ of sales tax.
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Sales Tax Instructions, 2009 50 Spe
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Sales Tax Instructions, 2009 damage
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Sales Tax Instructions, 2009 120 Sa
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Sales Tax Instructions, 2009 13-08-
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Sales Tax Instructions, 2009 extrac
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Sales Tax Instructions, 2009 releva
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 3. Whi
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Sales Tax Instructions, 2009 may be
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Sales Tax Instructions, 2009 Notifi
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 sales
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 Sales
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Sales Tax Instructions, 2009 THE SA
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 4. Tax
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 with t
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Sales Tax Instructions, 2009 dated
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Sales Tax Instructions, 2009 liquor
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Sales Tax Instructions, 2009 Tax Ac
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Sales Tax Instructions, 2009 sales
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Sales Tax Instructions, 2009 (viii)
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 ANNEX-
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Sales Tax Instructions, 2009 M/s. S
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Sales Tax Instructions, 2009 12 of
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 author
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 2. How
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 appeal
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Sales Tax Instructions, 2009 (i) It
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Sales Tax Instructions, 2009 Answer
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Sales Tax Instructions, 2009 (v) It
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 (b) (c
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Sales Tax Instructions, 2009 7.3 Th
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Sales Tax Instructions, 2009 Sixth
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 associ
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 copy t
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Sales Tax Instructions, 2009 teleco
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Sales Tax Instructions, 2009 invoic
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Sales Tax Instructions, 2009 (vii)
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Sales Tax Instructions, 2009 3. In
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Sales Tax Instructions, 2009 In the
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Sales Tax Instructions, 2009 Act, 1
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 (iii)
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Sales Tax Instructions, 2009 (viii)
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 sectio
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 (xxix)
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Sales Tax Instructions, 2009 3. In
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Sales Tax Instructions, 2009 2. It
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 iii) i
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Sales Tax Instructions, 2009 xii) C
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 sectio
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 (2) A
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Sales Tax Instructions, 2009 Collec
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prosecution evidence(s) available j
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Sales Tax Instructions, 2009 (xii)
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Sales Tax Instructions, 2009 value-
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Sales Tax Instructions, 2009 endors
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Sales Tax Instructions, 2009 987(I)
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Sales Tax Instructions, 2009 conver
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Sales Tax Instructions, 2009 2. As
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Sales Tax Instructions, 2009 C.No.2
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Sales Tax Instructions, 2009 review
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 dated
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 C.No.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 C.No.4
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 1. Hav
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(x) (xi) Sales Tax Instructions, 20
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 C.No.1
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 afores
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Sales Tax Instructions, 2009 The Ce
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Sales Tax Instructions, 2009 2. In
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 WASTAG
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Sales Tax Instructions, 2009 (D) To
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Sales Tax Instructions, 2009 servic
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 2. It
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 For an
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Sales Tax Instructions, 2009 allowe
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 basis
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Sales Tax Instructions, 2009 It is
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 23.07.
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Sales Tax Instructions, 2009 are in
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Sales Tax Instructions, 2009 SRO-50
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Sales Tax Instructions, 2009 respec
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 paymen
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 Any o
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 1. Exa
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 implem
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Sales Tax Instructions, 2009 throug
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 (v) In
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Sales Tax Instructions, 2009 addres
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 (5) Co
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Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 APTMA
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 5. Kee
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Sales Tax Instructions, 2009 (49) D
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 In cas
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Sales Tax Instructions, 2009 Total
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 input
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 3. DTR
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Sales Tax Instructions, 2009 7. Unl
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 person
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Sales Tax Instructions, 2009 With r
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 We are
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 Issue-
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Sales Tax Instructions, 2009 1. Obt
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Sales Tax Instructions, 2009 Check
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Sales Tax Instructions, 2009 Apply
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Sales Tax Instructions, 2009 1. Rel
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Sales Tax Instructions, 2009 2. Ret
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Sales Tax Instructions, 2009 [Furth
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Sales Tax Instructions, 2009 per ru
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Sales Tax Instructions, 2009 2. In
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Sales Tax Instructions, 2009 STEEL
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Sales Tax Instructions, 2009 4. The
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Sales Tax Instructions, 2009 PIA He
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Sales Tax Instructions, 2009 to Mr.
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Sales Tax Instructions, 2009 3. All
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 (E) SA
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Sales Tax Instructions, 2009 of val
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Sales Tax Instructions, 2009 Author
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Sales Tax Instructions, 2009 (b) (c
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Sales Tax Instructions, 2009 Audit
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Sales Tax Instructions, 2009 (i) (j
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Sales Tax Instructions, 2009 PART -
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Sales Tax Instructions, 2009 invari
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Sales Tax Instructions, 2009 manufa
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Sales Tax Instructions, 2009 1 5 of
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(v) (vi) Sales Tax Instructions, 20
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Sales Tax Instructions, 2009 (x) (x
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Sales Tax Instructions, 2009 (ii) (
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Sales Tax Instructions, 2009 I am d
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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 /Quett
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 (oil r
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Sales Tax Instructions, 2009 10. Co
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 (ii) I
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Sales Tax Instructions, 2009 ―SPE
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 8475.1
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Sales Tax Instructions, 2009 (c) Fo
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 7. If
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Sales Tax Instructions, 2009 brand
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 basis.
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Sales Tax Instructions, 2009 10% in
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Sales Tax Instructions, 2009 COMMIT
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Sales Tax Instructions, 2009 Sales
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 4 Addi
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Sales Tax Instructions, 2009 local
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Sales Tax Instructions, 2009 11. Mu
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Sales Tax Instructions, 2009 C.No.3
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