Sales Tax Instructions

Sales Tax Instructions, 2009
4 Sales Tax Budget
Instruction 2003-2004.
5 Determination of minim
um tax liability. [Rescind
ed vide STGO No.3 of 2004
dated 12 th June, 2004]
6 Issues relating to solvent
extraction units.
7 Sales Tax and Federal
Excise
budget
instructions 2009-2010.
C. No. 1/5-STB/
2003, dated 7 th
June, 2003.
Sales Tax Gene
ral Order No.5 of
2003 dated 5 th
December, 2003
STGO 32/2008
C.No. 4/57-STB
/97 dated 8 th
July, 2008.
C. No. 1(2) STB/
2009 dated 13 th
June, 2009
Instructions related to
assessment/levy.
Conditions to determine
minimum tax liability of a
registered person who fails
to file a return.
Issues of solvent extrac tion
units relating to previous
assessment, excess refund
and valuation.
Instructions related to exem
ptions / concessions, levy,
services, sec 11, 36, 45,
45A, 45B.
906
946
1761
1837
ASSETS--See Fixed Assets
ATTACHMENT--See Recovery
AUCTION :
1 Sale of taxable goods
through auction/ disposal.
2 Clarification regarding
levy of General Sales Tax
on sales of empty
bitumen drums.
3 Sales tax input
entitlement on customs
auctioned goods.
4 General sales tax on
condemned vehicles.
5 Collection of GST on the
disposal of condemned
vehicles of CPC.
C. No. 1(127)ST-
AIU/98, dt 22 nd
September, 1998
C. No. 1(77)
STAIU /90, dated
28 th January,
1999.
C. No. 2(62) STP
/97 (PT.2)I, dt
17 th April 1999.
C. No. 3(72) STP
/97 dated 23 rd
August, 2004
UO No. 3(72)
STP /97 dt 22 nd
December, 2004
6 Income tax and sales tax. C. No. 3(72) ST-
L&P/97 (Pt-II) dt
14 th March, 2007
7 Deduction of sales tax
under Sales Tax Act,
1990.
C.No.3(72)ST-
L&P/97 (Pt-II) dt
19 th March, 2007
ST to be paid by NLC on
auction/ disposal of
unserviceable stores.
Purchaser of auctionable
goods are wholesalers.
Input tax adjustment
allowed on purchase of
customs auctioned goods.
15% ST is to be charged on
auction on value of
condemned vehicles.
Sales tax to be collected on
the bid value against
auction of vehicles of the
Cabinet Division.
S.T is not payable on old
and used vehicles auctioned
/sold by govt depts.
Sales tax may be charged
on auction of items.
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AUDIT (see DRRA for entries relating to Directorate of Revenue Receipt Audit)