Sales Tax Instructions

Sales Tax Instructions, 2009
for Payment of Sales Tax
by Commercial Importers
on Value Addition.‖
17 Clarification regarding
adjustment of sales tax
paid on value addition at
custom stage.
18 Special procedure for
payment of sales tax by
commercial importers on
value addition.
19 Qasim International
Container Terminal –
sales tax on value
addition by commercial
importers.
20 Special procedure for
payment of sales tax by
commercial importers on
value addition.
21 Levy of sales tax on 10%
value addition on
railways consignments.
22 Disposing of carry over
stock prior to 01.07.2004
by the commercial
importers.
23 Disposing of carry over
stocks prior to 1st July
2004 by the commercial
importers.
24 Special procedure for
payment of sales tax by
commercial importers on
value addition.
25 Special procedure for
payment of sales tax by
commercial importers on
value addition.
C. No. 3(13) STP
/2003 dated 12th
august, 2004
C. No. 3(12) ST-
L&P/2004 dated
16th August,
2004
C. No. 1(24) STR
/2000 dated 1st
September, 2004
C. No. 3(12) ST-
L&P/04 dated
08th September,
2004
C. No.3(12) ST-
L&P/2004 dated
9 th September,
2004
C.No.3(12)St-L&
P/04 dated 15 th
December, 2004
C. No. 3(12) St-
L&P/04 dated 6th
January, 2005
C. No. 3(12) ST-
L&P/04
dated 29 th June,
2005
C. No. 3(12) ST
L&P/04 dated
29 th July, 2005
484(I)/2004 in respect of
such consignments cleared
during 1.7.04 to 8.7.04.
Calculation of carry
forward under column 12 &
13 of the special return for
the commercial importers.
Clarification on various
issues raised by commercial
importers.
Sales tax on 10% value
addition at import stage not
chargeable on selfconsumption.
Value addition by commer
cial importers which is in
excess of 10% is adjust able
against service charges and
other utilities.
10% ST on value addition
from commercial importers
not be collected on goods
for self-consumption.
Commercial importers may
dispose of their inventory
of stocks imported before
30-06-2004.
Board is pleased to extend
the time period to
31.03.2005 for disposal of
left over stocks of goods
imported prior to 1.7. 2004.
Concept of carry forward in
the return for commer cial
importers prior to budget
2004-05 was indi cative of
carry forward for
accounting purposes only.
Concept of carry forward in
the return-cum-payment
challan for commercial
importers prior to budget
2004-05 was for accounting
1128
1129
1135
1138
1140
1175
1181
1237
1254