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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

COMPUTER :<br />

1 <strong>Sales</strong> <strong>Tax</strong> Budget<br />

<strong>Instructions</strong> 1995-96.<br />

2 <strong>Sales</strong> <strong>Tax</strong> Budget<br />

<strong>Instructions</strong> 1997-98.<br />

3 Exemption of custom<br />

duties on information<br />

C.No.2/2-STB/95<br />

dt14 th June, 1995.<br />

C.No.46-STB/97,<br />

dt13 th June, 1997.<br />

C. No. 1/98-TT/<br />

2000, dated 8 th<br />

November, 2000.<br />

<strong>Instructions</strong> related to<br />

computer.<br />

<strong>Instructions</strong> related to<br />

computer.<br />

Levy of ST on networking<br />

and communication<br />

systems.<br />

108<br />

205<br />

625<br />

technology equipment.<br />

4 Clarification regarding<br />

GST on compact disk<br />

recordable.<br />

5 Exemption of sales tax on<br />

toners cartridges.<br />

6 <strong>Sales</strong> tax on information<br />

technology and local area<br />

network equipment.<br />

7 Problems with classification<br />

of computer servers<br />

by customs authorities.<br />

8 General sales tax/sales<br />

tax on purchase of computer<br />

accessories/stationnery.<br />

9 M/s Micro Tech Lab –<br />

clarification regarding<br />

LPU computerized antipilferage<br />

system – request<br />

for exemption certificate.<br />

10 <strong>Sales</strong> tax on computer<br />

printer ribbons-clarification<br />

regarding.<br />

C. No. 1/98-STT/<br />

2000, dated 17 th<br />

May, 2001.<br />

C.No.1/98-STT/<br />

2000, dated 17 th<br />

May, 2001.<br />

C.No.1/98-STT/<br />

2000, dated 18 th<br />

November, 2001.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling<br />

/Instruction No.<br />

4/2002, dt. 12 th<br />

January, 2002.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling<br />

/Instruction 11/<br />

2002, dated 31 st ,<br />

January, 2002.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />

Instruction No.<br />

17/ 2002, dated<br />

25 th February,<br />

2002.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling<br />

/Instruction No.<br />

66/ 2002, dt 4 th<br />

November, 2002.<br />

Computer hardware<br />

software etc. exempt.<br />

(position has changed in<br />

budget 2003-2004.)<br />

Toner, Cartridges exempt<br />

from ST.<br />

Networking equipment and<br />

data communication<br />

devices not exempt.<br />

Computer server exempt<br />

from ST.<br />

Items of general use like<br />

blank CDs & speakers not<br />

exempt.<br />

LPU/computerized antipilferage<br />

system not<br />

exempt.<br />

Computer printer ribbons<br />

not exempt from ST.<br />

695<br />

696<br />

766<br />

785<br />

793<br />

800<br />

864<br />

CONDONATION OF TIME-LIMIT :<br />

1 <strong>Sales</strong> tax chargeable on<br />

the goods exported<br />

beyond 30 days from<br />

filing of bill of export or<br />

C. No. 3(38) STP<br />

/ 99, dated 21 st<br />

July, 1999<br />

Where goods have been<br />

exported, this may be<br />

treated as a tacit/ implied<br />

extension of time-limit by<br />

444

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