Sales Tax Instructions

Sales Tax Instructions, 2009
37 Levy of sales tax on
‗epoxidized soyabean
oil.‘
38 Federal excise duty &
sales tax (edible oil
products).
39 Procedure for issuance of
sales tax invoice by
manufacturers of edible
oil / ghee
14 th February,
2007
C. No. 4/57-STB
/97 dated 14 th
February, 2007
C. No. 1(3) CEB
/04 (Pt) dated 12 th
March, 2007
C. No. 1(3) CEB
/04 dated 23 rd
January, 2008
other bye products. No
input tax adjustments by a
manufacturer of ghee.
Oil /veg ghee chargeable to
federal excise duty is
exempt from sales tax.
If FED is paid by a manuf
acturer on ghee subsequent
suppliers i.e. wholesalers,
retailers shall be exempt.
wholesalers of ghee shall
charge output tax on suppl
ies and pay net ST after
adjustment of input tax
1478
1491
1720
ELECTRICAL ENERGY--see Electricity
ELECTRICITY :
1 Input adjustment / refund
on oil & lubricants used
in power generation
plants.
2 The Sales Tax (Amend
ment) Ordinance, 1999.
3 Levy of sales tax on
‗electricity‘ and ‗natural
gas‘ – requirement to
correctly print consumer
s‘ /customers‘ name and
his tax registration/identif
cation numbers. [Amended
vide STGO No.12/99 dt. 12.
11.99. and rescinded vide
STGO 3/2004 dt 12.6. 04]
4 Clarification for claiming
adjustment of input tax.
5 Sales tax on supply of
electrical energy.
C. No. 1(34) ST-
AIU/99 dated 31 st
March, 1999
F. No. 2(I)/99-
Pub., dated 13 th
August, 1999
Sales Tax General
Order No.8/
1999, dated 18 th
September,1999.
C No.3(13) STB /
96, dated 18 th
September, 1999
Since ―Electrical Energy‖ is
not taxable, input tax on
inputs like wire/cable/lubri
cants, etc. not admissible.
Powers to grant exemption
withdrawn from CBR.
Section 3(1A) amended.
section 71(2) regarding
turnover tax omitted.
Input tax adjustment,
regarding natural gas and
electricity.
Electricity/gas bills issued
without registration Nos.
shall be accepted for input
tax credit purposes.
C.No.3(15)/STP/ Exemption of tax for
99(Pt), dated 13 th electricity- in certain cases.
389
450
468
468
482