Sales Tax Instructions

Sales Tax Instructions, 2009
edible oils.
34 Special procedure for
payment of sales tax by
commercial importers on
10% value addition.
35 Special procedure for
payment of sales tax by
commercial importers on
10% value addition.
36 Sales Tax and Federal
Excise
budget
instructions 2006-07.
37 Clarification regarding
the 3 rd Schedule items
imported by commercial
importers.
38 Clarification on submissi
on of annex-C on zerorated
imports and
supplies.
39 Clarification regarding
filing of annex ‗C‘.
40 Clarification regarding
filing of annex ‗C‘.
41 Simplified annex-B & C
for Commercial Importers
exclusively importing
zero-rated items.
42 Extension in due date for
filing of quarterly return
by the commercial
C. No. 3(12) ST-
L&P/2004 dated
14 th March, 2006
C. No. 5/24-STB
/2005 dated 30 th
March, 2006
C. No. 1/1-STB
/2006 dated 5 th
June, 2006
C. No. 1/1-STB
/2006 dated 7 th
July, 2006
C. No. 3(12) ST-
L&P/2004 (Pt)
dated 12 th July,
2006
C. No. 3(12) ST-
L&P/2004 (Pt)
dated 22 nd July,
2006
C. No. 3(12) ST-
L&P/2004 (Pt)
dated 3 rd August,
2006
Sales Tax Circu
lar No.05/2006
C. No. 1/2-STB
/2006 dated 21 st
August, 2006.
C. No. 3(12) ST-
L&P/2004 dated
16 th October,
shed product manufactured
from local edible oils.
CARE to ensure payment
of sales tax on value
addition from commercial
importers.
% minimum value addition
be ensured from 16385
registered commercial
importers.
Retail price, commercial
importers, steel melters and
re-rollers, registration, refu
nd, return, ginners, supply
(lease}, Alternative Dispute
Resolution Rules, recovery,
condonation of time limit.
Commercial importers of
third schedule items to pay
sales tax on minimum value
addition of 15%.
An importer dealing exclus
ively in zero-rated supplies
will have to submit Annex-
C.
Commercial importer to
intimate differential amount
against value addition high
er than 10% & provide det
ails in Annexes ‗A‘ & ‗B‘
Commercial importers deal
ing exclusively in zerorated
supplies shall file
Annex-C & those dealing in
zero-rated and normal supp
lies may file a single annex-
C with two columns.
Simplified Annex-B & C
prescribed for commercial
importers engaged exclusiv
ely in import & local
supply of zero-rated items.
Extension in due date for
filing quarterly return for
the commercial importers
1322
1331
1362
1405
1405
1408
1415
1418
1431