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Sales Tax Instructions

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

EDIBLE OIL:<br />

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

<strong>Instructions</strong> for the<br />

budget 1998-99.<br />

2 <strong>Sales</strong> tax exemption on<br />

import of edible oils in<br />

crude form under the 6 th<br />

Schedule to the <strong>Sales</strong> <strong>Tax</strong><br />

Act, 1990.<br />

3 <strong>Sales</strong> tax on liquid<br />

cooking oil<br />

4 Adjustment of customs<br />

duty & slaes tax paid at<br />

import stage.<br />

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

<strong>Instructions</strong> 2002-2003.<br />

6 Levy of 15% GST on<br />

vegetable ghee /cooking<br />

oil in the 2002-2003<br />

budget.<br />

7 Clarification in respect of<br />

Section 7 of the <strong>Sales</strong> <strong>Tax</strong><br />

Act, 1990.<br />

8 Application of section 73<br />

on supplies of vegetable<br />

ghee/cooking oil to unregistered<br />

persons.<br />

9 Audit parameters and<br />

costing for banaspati ghee<br />

and cooking oil units.<br />

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

Gas.<br />

11 Exemption on Hydrogen<br />

gas.<br />

C. No. 1/10-STB<br />

/98, dated 12 th<br />

June, 1998.<br />

C. No. 1(57)/STT<br />

/96, dated 29 th<br />

May, 2001.<br />

C. No. 1/61-STT<br />

/99, dated 30 th<br />

July, 2001<br />

C. No. 4/51-STB<br />

/98-Pt, dated 14 th<br />

January, 2002.<br />

C. No. 1/4-STE/<br />

2002, dated 15 th<br />

June, 2002.<br />

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

/Instruction No.<br />

54/2002, dated<br />

13th July, 2002.<br />

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

Instruction No.57<br />

2002, dated 16 th<br />

July, 2002.<br />

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

/Instruction No.<br />

58/ 2002, dated<br />

17 th July 2002.<br />

C. No. 1(9)STR/<br />

2000, dated 30 th<br />

Dec., 2002.<br />

C. No. 16(17)<br />

STT/82, dated<br />

25 th Feb., 2003.<br />

C. No. 18(17) ST<br />

/82, dated 3 rd<br />

October, 2003.<br />

<strong>Instructions</strong><br />

edible oils.<br />

regarding<br />

All edible oils in crude or<br />

refined form are exempt<br />

except palm or Soya bean<br />

oil.<br />

Under 6 th Schedule edible<br />

oil is exempt while imports<br />

of edible oil are not exempt.<br />

Input tax adjustment allowed<br />

on amount of ST paid on<br />

edible oils and not on less<br />

quantity reached factory.<br />

ST levied on ghee/cooking<br />

oil. Further tax not<br />

chargeable.<br />

No input tax adjustment<br />

allowed on stocks of ghee<br />

/cooking oil for already<br />

registered persons except<br />

with permission u/s 66.<br />

Further tax chargeable on<br />

supply of ghee/edible oil<br />

which attract 20 % ST at<br />

import stage.<br />

Provisions of section 73 not<br />

applicable if oil/ghee is sup<br />

plied to un-registered per<br />

sons & further tax is paid.<br />

Audit parameters of<br />

Banaspati Ghee.<br />

Ghee manufacturers to pay<br />

ST on hydrogen gas @ 15%<br />

and not at Rs. 5/M.T.<br />

Hydrogen gas produced and<br />

consumed in Ghee manufac<br />

turing premises is exempt .<br />

258<br />

702<br />

743<br />

786<br />

829<br />

838<br />

839<br />

840<br />

875<br />

887<br />

932

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