Sales Tax Instructions

Sales Tax Instructions, 2009
sales tax from their customers on nondocument
packages of more than 20
kgs., it is decided that sales tax will
be collected and paid on such parcels
with effect from 15 th December, 2001.
(ii) Single Registration: Whether a
single registration in any Collectorate
where the courier has its head office/
principal office is sufficient for sales
Yes, a single registration in any
Collectorate where the courier has its
head office/principal office is allowed
for sales tax purposes.
tax purposes.
(iii) Office Mail: Sales tax should not
be levied on office mail of which the
consignee and the consignor is the
same person as it has no taxable
value.
(iv) Tax on cancelled or returned
shipments: Sales tax should not be
levied on shipments which are
returned or cancelled prior to filing
sales tax returns. In case the shipment
is returned/ cancelled after the sales
No sales tax is chargeable on the
office mail or internal correspondence
of a courier since no consideration is
involved in handling these
documents.
Sales tax is not chargeable on
returned or cancelled shipments
provided the invoice is cancelled and
the procedure under the Debit and
Credit Note and Destruction of Goods
Rules, 1996 is followed.
tax return has been filed, then refund