Sales Tax Instructions

Sales Tax Instructions, 2009
lity of sales tax refund on
courier charges.
31 st Jan., 2002.
COURT CASES-- see Adjudication
CREDIT NOTE -- see Debit And Credit Note
CRUCIAL DATE FOR PAYMENT OF SALES TAX--see Time and Manner of
Payment
CUSTOMS AGENTS :
1 Waiver of submission of
sales tax return by
customs agents for the
month of July, 2000.
2 Adjustment of input tax
paid on services provided
by clearing agents.
3 Suggestion for charging
sales tax on services
rendered/provided to/by
Customs Agents.
4 Payment of sales tax on
services provided by
customs agents. [Rescin
ded vide STGO No.3 of
2004 dated 12 th June, 2004]
5 Sales tax audit of customs
agents.
6 Consolidation of sales tax
general orders.
7 Minimum benchmark for
custom agent‘s services.
8 Zero-rating of services
provided to the registered
person falling under SRO
621(I)/2005 dated
17.06.2005.
C. No. 1(16) STR
/2000-Pt-III,
dated 31 st May,
2001
C. No. 1(16) STR
/2000, dated 22 nd
Sept., 2001.
C.No.1/16-STB/
2000, dated 5 th
December,2001.
Sales Tax General
Order No.6/
2002, dated 26 th
December,2002.
Sales Tax Ruling
/Instruction No.
3/2003, dt. 6 th
Feb., 2003.
Sales Tax General
Order No.3
of 2004 dated
12 th June, 2004
C. No. 1(16) STR
/2000 dated 9 th
August, 2004
C. No. 5/7-STB
/2005 dated 8 th
July, 2005
Customs Agents, who have
paid central excise duty but
have not charged sales tax
during July, 2000 may not
be asked to pay sales tax.
Input tax adjustment
allowed on invoices issued
by the clearing agents.
Clarification regarding
value, further tax & record
keeping by Customs
Agents.
Procedure for payment of
ST by customs agents.
Minimum bench mark for
audit of customs agents.
Consolidation of various
General Orders.
Custom agents to issue a
separate bill to clients
indicating the actual value /
commission received.
Custom agents to pay ST @
15% notwithstanding that
such service are zero-rated
under SRO 621(I)/2005.
704
758
780
873
882
1067
1126
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