Sales Tax Instructions

9 Clarification of deduction
of sales tax on agency
commission per
document.
Sales Tax Instructions, 2009
C. No. 4(80) STB
/98 dated 7 th
March 2006
Customs house agents who
deposit sales tax less than
the benchmark so specified,
will be audited once a year.
CUSTOMS INTELLIGENCE--see Directorate General of Intelligence & Investigation
DAMAGED GOODS/RAW MATERIALS :
1 Clarification on applicability
of sales tax on
damaged raw material.
C. No. 2(10) STP
/97, dated 13 th
November,2001.
No refund or adjustment on
damaged goods/raw
materials.
DATE OF PAYMENT OF SALES TAX --See Time and Manner of Payment
1318
772
DEBIT AND CREDIT NOTE:
1 Typical matters regarding
sales tax.
2 Sales Tax: Instructions
for the Budget 1999-
2000.
C. No. 3(1) STP/
98.PT, dated 8 th
Jan., 1999.
C. No. 1/10-STB/
99, dated 1 st July,
1999.
3 Sales tax clarification. C. No. 3(1) STP/
99, dated 20 th
4 Proper interpretation of
the provisions of section
9 of the Sales Tax Act,
1990.
5 Clarification regarding
section 9 and SRO No.
696(I)/96, dated 22.08.
1996. The Debit and
Credit Note and Destruc
tion of Goods Rule, 1996.
6 Procedure for treatment
for sales tax on refund of
advances received from
consumers.
7 Sales Tax Budget
Instructions 2001-2002.
8 Clarification regarding
section 9 and SRO.696(I)
December, 1999
C. No. 3(1) STP/
98, dated 9 th
January, 2001.
C. No. 3(1)/ STP
/98, dated 15 th
February, 2001
C.No.3(1)ST-L &
P/2001, dated
24 th April, 2001.
Discounted/free samples
not exempt. Debit and
credit note to be issued for
provision of section 9 only.
Clarification regarding
Debit and Credit Note.
Clarification on value (disc
ounted price) debit & credit
note. Further tax not charge
able from individuals.
Scope of Debit & Credit
Note Rules cannot be
extended beyond the para
meters of SRO 96(I)/90.
The Debit and Credit Note
and Destruction of Goods
Rule, 1996 not applicable
on supplies returned from
un-registered buyers.
Refund of ST on advance
payment.
C.No.3(9)ST-L & Instructions related to debit
P/2001, dated and credit note.
18 th June, 2001.
C.No.3(1)STP/ Debit and Credit Rules to
98, dated 11 th be applied on all situation
370
434
519
641
660
691
709
754