Sales Tax Instructions

Sales Tax Instructions, 2009
16 Procurement of tender
fire crash (complete)
locally manufactured
quty-06.
17 Chargeability of sales tax
on Murabbajaat.
18 Sales tax exemption vide
Sixth Schedule S. No. 30
under H.S. code
4818.9000.
C. No. 4(47) STB
/98(Pt.II), dated
28 th June, 2001.
Sales Tax Ruling
/Instruction No.
20/2003, C.No.16
(4)ST/82-Pt, dt
15 th Aug., 2003.
C. No. 4/7-STB
/2007 dated 15th
January, 2008
Heading 1901.1010.
Fire fighting vehicles are
not trucks hence chargeable
to ST.
‗Murabbajat‘ are preserved
fruit classifiable under
Chapter 20 & attracts ST.
Requisite change of PCT
code of ―diapers for adult
(patients) has been made
from PCT code 4818.9000
to PCT code 4818.4010‖.
720
923
1716
CLEARING AGENTS--see Customs Agents.
CLOTH-- see processed/un-processed fabric/textile
CLUBS--see Hotels & Restaurants/Clubs/Bakeries
CNG KITS & CYLINDERS :
1 Sales Tax Budget
Instructions 2000-2001.
C. No. 1/20-STB
/2000, dated 9 th
June, 2000.
Instructions CNG kits. 573
2 Exemption from sales tax
on the supplies of CNG
kits for automotive
C.No.1/63-STT/
99, dated 8 th
December, 2000.
No exemption of ST on
CNG cylinders. Supply of
CNG conversion kits was
exempt whereas cylinders
are taxable commodity.
633
vehicles- subject study on
sales tax on Natural Gas.
3 Audits of CNG stations. C.No.1(2)M(Aud
it)/2002, dt. 6 th
June, 2002.
4 Wastage at C.N.G. C. No. 2(1)-(M
Stations.
Audit)/2002, dt
5 Wastage at CNG
Stations.
Audits of CNG stations. 824
Maximum 13% wastage to
be allowed to CNG
stations.
8th July, 2002.
C.No.1(53)STT/20 Wastage of 13% for old
02, dated 16 th importers and 11% for new
834
880