Sales Tax Instructions

Sales Tax Instructions, 2009
108 Levy of excise duty at the
rate of 5% and reduction
of sales tax from 15% to
10% on specified items.
C. No. 1(5)-CEB
/95, dated 22 nd
June, 1995
109 Registration of importers. C. No. 1(16)GST
I/95, dated 28 th
June, 1995
110 Sales tax invoice. C. No. 1(51)STP
/94, dated 4 th
111 Date of payment of fixed
tax.
112 Sales tax law applicable
to commercial importers.
113 Misuse of cottage
industry (SRO 556(I)/v
94, dated 09.06.1994).
114 Permission for new
factories who pay fixed
sales tax.
115 Encashment of bank
guarantee.
116 Powers to write-off
irrecoverable demands of
indirect taxes (Customs
duty, Sales Tax, Excise
duty and allied
surcharges), by the
various officers working
under the administrative
control of the Central
Board of Revenue.
117 Collection of sales tax on
imports from Northern
Areas.
July, 1995
C. No. 5(26)/PC
/92, Pt., dated
10 th July, 1995
C. No. 6(7)-STP
/95, dated 18 th
July, 1995
C. No.1(84)STC
/94.P-II, dated 30
July, 1995
C. No. 2(11)FST
/95, dated 8 th
August, 1995
C. No. 1(4)STM
/95, dated 24 th
August, 1995
C. No. 9(31)C&I
/88(CEJ)/1526
dated 1 st October,
1995
1996
C. No. 1069/S
(GST) / 90, dated
08 th Feb., 1996
The fixed tax units (liable
to excise duty @ 5 % with
ST 10% since 14.6.95) may
not maintain any record or
to pay additional tax.
Procedure for registration
of Commercial Importers.
Acceptance
of
computerized sales tax
invoice.
Fixed sales tax installments
for subsequent months shall
be payable by 10 th of the
month to which it relates.
Commercial importers to
issue invoices for all
supplies. No need to issue
transport permit.
Facility of Cottage Industry
not allowed unless
warranted on merits.
Permission of fixed sales
tax may be granted if fac
tory‘s fixed liability does
not exceed Rs 4.5 lac/year.
Bank guarantees, relating to
Sales Tax will be realized
by nominated officers.
Monetary limit for various
officers to write-off
irrecoverable demand of
customs duty, central excise
duty and sales tax and
allied surcharge.
ST not leviable in Northern
Areas at import stage.
112
113
114
114
115
116
117
117
119
120