Sales Tax Instructions

Sales Tax Instructions, 2009
(16) Adjustments/refund of sales tax paid on electricity and gas by a DTE approved person to
be claimed on monthly Sales Tax return.
(17) IOCO/DSAO has been declared as central authority for determination of input/output
ratios/wastages under DTRE scheme.
(18) Supplies to EPZ have been included in the scope of DTRE.
(19) No Sales Tax is chargeable on ―processing charges‖ paid to registered vendors under
DTRE scheme.
(20) Amendments in DTRE approvals and issuance of supplementary DTRE approvals
authorized to be allowed to avail the new time limitations under rule 298.
(21) The tem ―serious fraud‖ has been defined and DTRE approvals not to be withheld unless
the fraudulent contraventions have decided by the competent judicial/qasi-judicial fora
against the DTRE-applicant.
(22) Collector of Customs allowed to recommended genuine hardship cases for condonation
of time limitation in the utilization of input goods acquired under old DTRE approvals.
(23) The DTRE-applicants seeking past performance-based DTRE approvals required to
provide description, quality and value of input goods with an option for subsequent
amendments in DTRE approvals.
(24) Return of input goods procured locally allowed in terms of section 9 of the Sales Tax
Act, 1990 and rules made thereunder.
(25) Penal surcharge under rule 298 to be ascertained and realized by the Collectorate of
Customs at the time of discharge of security instruments.
(26) Locally manufactured PSF o which duty drawback is admissible and exemption of sales
tax alone is to be claimed, not to be re-declared in Appendix I (A) of DTRE application
as it is already declared on Appendix I.
(27) Acquisition of seasonal inputs‘ has been allowed to cover production requirements for a
period of one year.
(28) Clearance of input goods to be allowed bills of entry filed after submission of DTREapplications
but prior to issuance of DTRE approvals.
(29) Packing and re-packing are covered in the expression ‗manufacture‘ for DTRE purposes.
(30) Reasonable value addition in line with averages of relevant industry to be enforced for
DTRE scheme.
(31) Procurement of input goods from EPZ to be allowed against NOC from Ministry of
Commerce.
(32) Re-export of input goods‘ belonging to foreign buyer is allowed on fulfillment of
formalities prescribed under EPPO on payment of surcharge if due under rule 298.