Sales Tax Instructions

Sales Tax Instructions, 2009
1 Refund claims of sales
tax paid during 1999-
2000 under coercion on
account of chilling
charges.
C.No.1(124) STT
/98 dated 24 th
August, 2004
If the price of a product has
remained unchanged during
the two periods, it proves
that incidence has not been
passed on to the consumers
under section 3B.
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COMMERCIAL EXPORTERS--see Exports/Exporters
COMMERCIAL IMPORTERS -- see also Imports/Importers
1 Federal budget 1991-92 –
Instructions regarding
matters relating to sales
tax.
2 Adjustment of input tax
on goods purchased by a
registered person from
non-registered importers.
C. No. 4(11)/91-
STB, dated 30 th
May, 1991.
C. No.1(5) GST-
I/91, Pt. Vol.II,
dated 29th
September, 1992
3 Registration of importers. C. No. 1(16) GST
I/95, dated 28th
June, 1995
4 Sales tax law applicable
to commercial importers.
5 Consumer goods and
consumer durable.
6 Sales tax law applicable
to commercial importers
7 Registration of commercial
importers: points to
be discussed with Finance
Minister. [See letter No.3
(51) STP /97. Vol.III, dated
18th September, 1997]
8 Exemption of sales tax on
supply of consumer goo
C. No.6(7)-STP
/95, dated 18th
July, 1995
C. No.3(70)STP
/97, dated 17th
September, 1997
C. No.3(51) STP
/97. Vol.III, dated
18th September,
1997
C. No. 3(62) STP
/97-Pt.II, dated
25 th September,
1997
C. No. 3(62) STP
/97-Pt., dated Ist
Extention of ST on
importers of 9 items. (A.C,
T.V. Deep Freezer, Tiles,
Foam products, Carpets,
Paper Board, etc.)
Adjustment of Input Tax
Rules, 1992 to apply to
such imported goods receiv
ed from non-registered
commercial importers.
procedure for registration
of Commercial Importers.
Commercial importers to
issue invoices for all
supplies. No need to issue
transport permit.
Consumer goods & durable
should be for direct human
consumption & not for
industrial or other process.
Clarification for commer
cial importers regarding tax
invoice, output tax, fixed
tax of 3%, audit and
replacement invoice.
Further clarification on
refunds, replacement
invoices and stocks of
commercial importers.
From 1.1.1998 importers of
consumer goods/durables
14
42
113
115
220
221
226
236