06.03.2018 Views

Sales Tax Instructions

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

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

27 Payment of sales tax by<br />

the electricity generating<br />

units.<br />

28 Consolidation of sales tax<br />

general orders.<br />

29 Payment of sales tax by<br />

the oil refineries on the<br />

amount reimbursed by<br />

GOP as guaranteed mini<br />

mum profit on their paid<br />

up capital under import<br />

parity pricing formula.<br />

30 Issue of chargeability of<br />

sales tax on generation<br />

and supply of electricity<br />

by M/s Khayaban-e-Iqbal<br />

(Pvt.)Limited and M/s.<br />

FTC management comp<br />

any (Pvt.)Limited for self<br />

consumption to owners<br />

and tenants of building –<br />

clarification regarding.<br />

31 Uch Power Limited –<br />

notice for recovery under<br />

section 48 of the <strong>Sales</strong><br />

<strong>Tax</strong> Act, 1990<br />

32 Zero rating of electricity<br />

supply to the units falling<br />

under SRO 935(I) 2005<br />

dated 10.03 2006 clarification<br />

regarding electri<br />

city by Lesbella Industrial<br />

Estates Development<br />

Authority (LIEDA).<br />

33 <strong>Sales</strong> <strong>Tax</strong> General Order<br />

No.07 of 2007. [Amended<br />

vide STGO 23/ 07 dt<br />

6.12.07, STGO 01/08 dt<br />

17.1.08, ST GO 05/08<br />

dt11.2.08, STGO 15/08 dt<br />

C. No. 1(3) STR<br />

/2000, dated 24 th<br />

May, 2004<br />

<strong>Sales</strong> <strong>Tax</strong> Gen<br />

eral Order No.3<br />

of 2004 dated<br />

12 th June, 2004<br />

C. No. 1(30) STR<br />

/99 (Vol.II),<br />

dated 6 th July,<br />

2004<br />

C. No. 1(11) STR<br />

/2004 dated 14 th<br />

April, 2005<br />

C. No. 1(33) STR<br />

/99 dated 11 th<br />

October, 2006<br />

C. No.1 (15) SIT/<br />

2005 dated 3 rd<br />

March, 2007<br />

<strong>Sales</strong> <strong>Tax</strong> Gen<br />

eral Order 7/2007<br />

C. No. 1(15)STT/<br />

2005 dated 13 th<br />

September, 2007<br />

ified by WAPDAKESC.<br />

The captive/private power<br />

generating units to issue<br />

invoices for electricity supp<br />

lied during a month imme<br />

diately after close of month.<br />

Consolidation of various<br />

General Orders.<br />

Any price paid by oil<br />

marketing companies to oil<br />

refineries shall be value of<br />

supply, any subsidy<br />

received from the govern<br />

ment is not value of supply.<br />

Board‘s letter dt 6.9.2003 is<br />

withdrawn<br />

Generation, distribution and<br />

utilization of electricity in<br />

private properties is not taxable<br />

if used within proper<br />

ty or building premises<br />

without any intention for<br />

furtherance of regular<br />

business or otherwise on<br />

non-commercial/nonbusiness<br />

basis.<br />

IPP to deposit tax on<br />

component of EPP whether<br />

payment for such supplies<br />

has been received or not.<br />

Zero-rating of sales tax on<br />

electricity supplied by<br />

Lesbella Industrial Estates<br />

Development Authority<br />

LIEDA.<br />

List of Karachi Electric<br />

Supply Company (KESC)<br />

consumers to whom<br />

electricity shall be supplied<br />

at zero-rate.<br />

1052<br />

1067<br />

1108<br />

1213<br />

1429<br />

1486<br />

1536

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!