Sales Tax Instructions

Sales Tax Instructions, 2009
6 Amendment to Sales Tax
General Order No.08/99
dated 18.9.1999. [Res
cinded vide STGO No.3 of
2004 dated 12 th June, 2004]
7 Value of supply in
respect of electrical
energy by IPPs including
Hubco & Kapco.
8 Treatment of electricity
bills as sales tax invoiceclarification
regarding.
9 Input tax adjustment of
electricity bill.
Oct., 1999.
Sales Tax General
Order No.12/
1999, dated 12 th
Nov., 1999.
Sales Tax General
Order No.1/
2000, dated 24 th
January, 2000.
C. No.1(3)STR
/2000, dated 28 th
September, 2000
C. No. 1(3) STR/
2000, dated 10 th
Nov., 2000.
The words ―31 st October,
1999‖ substituted by words
―24 th December, 1999‖.
Components of value of
electrical energy for IPPs.
Paid electricity bills are to
be treated as ―Sales Tax
Invoices‖ under section 23
for input tax.
Input tax adjustment on
electricity allowed.
493
530
610
626
10 Adjustment of input tax
paid on electricity bill by
cotton ginners under
SRO.1271(I)/96, dated
10 th November, 1996.
11 Credible information
regarding evasion of sales
tax.
12 Adjustment of input tax
on electricity bills.
13 Chargeability of sales tax
on fixed fuel component
of energy purchase price.
14 Clarification regarding
SRO 124(I)/2000.
15 Request to remove the
difficulty being faced in
adjustment of input tax
paid on electricity.
16 Sales Tax Budget
Instructions 2002-2003.
C. No. 1(3) STR/
2000, dated 24 th
April, 2001.
C. No. 1/1-STL
& P/2001, dated
28 th May, 2001.
C.No.1(3)STR/
2000(Pt), dated
15 th Sept., 2001.
C. No. 1(33) STR
/99(Pt-I), dated
12 th Oct., 2001.
C. No. 3(1) STP/
2000(Pt-1)Vol.1
dt.12 th Feb.,
2002.
C. No. 1(3) STR/
2000, dated 13 th
June, 2002
C. No. 1/4-STE/
2002, dated 15 th
June, 2002.
No limitation period for
refund of input tax to
ginning industry.
Criteria to conduct audit for
claiming input tax
adjustment on electricity.
Refund may be filed u/s 66
if electricity bill is received
late.
Value of electrical energy
includes components in
excess of energy purchase
price.
Input tax adjustment on
electricity allowed if unit is
sold by court & bill is in
original owner‘s name.
Input tax adjustment
allowed if registration No.
& address is mentioned on
electricity bill.
Electricity Power Rules
amended to allow
adjustment on bills not
bearing name of registered
690
701
757
765
797
828
829