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Sales Tax Instructions
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25.4. 08, STGO 23/08 dt 28.<br />
6.08, STGO 33/2008 dt<br />
30.7.08, STGO 37/2008 dt<br />
19.9.0, STGO 01/2009 dt<br />
9.1.09 and STGO 09/2009<br />
dt 5.3.09]<br />
34 <strong>Sales</strong> <strong>Tax</strong> General Order<br />
No.08 of 2007. [Amended<br />
vide STGO 20/2007 dt<br />
12.10.2007, STGO 24/2007<br />
dt 6.12.07 STGO 06/2008<br />
dt 11.2.08 STGO 16/2008 dt<br />
25.4.08 STGO 24/2008 dt<br />
28.6.08 STGO 34/2008 dt<br />
30.7.08, STGO 38/2008 dt<br />
19.9.08, STGO 02/2009 dt<br />
9.1.09 and STGO 10/2009<br />
dt 5.3.09]<br />
35 <strong>Sales</strong> <strong>Tax</strong> General Order<br />
No.09 of 2007. [Amended<br />
vide STGO 21/2007 dt<br />
12.10.2007, STGO 25/2007<br />
dt 6.12.07, STGO 02/2008<br />
dt 17.1.08, STGO 07/2008<br />
dt 11.2.08, STGO 12/2008<br />
dt 11.3.08, STGO 17/2008<br />
dt 25.4.08, STGO 25/2008<br />
dt 28.6.08, STGO 39/2008<br />
dt 19.9.08, STGO 03/2009<br />
dt 9.1.09 and STGO<br />
11/2009 dt 5.3.09]<br />
36 <strong>Sales</strong> <strong>Tax</strong> General Order<br />
No.10 of 2007. [Amended<br />
vide STGO 26/2007 dt<br />
6.12.07 STGO 18/2008 dt<br />
25.4.08, STGO 26/2008 dt<br />
28.6.08 , STGO 04/2009 dt<br />
9.1.09 and STGO 12/2009<br />
dt 5.3.09]<br />
37 <strong>Sales</strong> <strong>Tax</strong> General Order<br />
No.11 of 2007. [Amended<br />
vide STGO 27/2007 dt<br />
6.12.07 and STGO 13/2008<br />
dt 11.3.08 and STGO<br />
27/2008 dt 28.6.08, STGO<br />
41/2008 dt 19.9.08, STGO<br />
05/2009 dt 9.1.09 and<br />
STGO 13/2009 dt 5.3.09]<br />
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
<strong>Sales</strong> <strong>Tax</strong> Gen<br />
eral Order 8/2007<br />
C.No.1(15)STT/<br />
2005 dated 13 th<br />
September, 2007<br />
<strong>Sales</strong> <strong>Tax</strong> Gen<br />
eral Order 9/2007<br />
C.No.1(15)STT/<br />
2005 dated 13 th<br />
September, 2007<br />
<strong>Sales</strong> <strong>Tax</strong> Gener<br />
al Order 10/2007<br />
C. No. 1(15) STT<br />
/2005 dt 13 th<br />
Sept., 2007<br />
<strong>Sales</strong> <strong>Tax</strong> Gene<br />
ral Order 11/2007<br />
C.No.1(15)STT/<br />
2005 dated 13 th<br />
September, 2007<br />
List of Lahore Electric<br />
Supply Company (LESC)<br />
consumers to whom<br />
electricity shall be supplied<br />
at zero-rate.<br />
List of Faisalabad Electric<br />
Supply Company (FESCO)<br />
consumers to whom<br />
electricity shall be supplied<br />
at zero-rate.<br />
List of Multan Electric<br />
Power Company (MEPCO)<br />
consumers to whom<br />
electricity shall be supplied<br />
at zero-rate.<br />
List of Gujranwala Electric<br />
Power Company (GEPCO)<br />
consumers to whom<br />
electricity shall be supplied<br />
at zero-rate.<br />
1569<br />
1588<br />
1610<br />
1617<br />
38 <strong>Sales</strong> <strong>Tax</strong> General Order <strong>Sales</strong> <strong>Tax</strong> Gener List of Hyderabad Electric 1628
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 27 Payment of sales tax by the electricity generating units. 28 Consolidation of sales tax general orders. 29 Payment of sales tax by the oil refineries on the amount reimbursed by GOP as guaranteed mini mum profit on their paid up capital under import parity pricing formula. 30 Issue of chargeability of sales tax on generation and supply of electricity by M/s Khayaban-e-Iqbal (Pvt.)Limited and M/s. FTC management comp any (Pvt.)Limited for self consumption to owners and tenants of building – clarification regarding. 31 Uch Power Limited – notice for recovery under section 48 of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990 32 Zero rating of electricity supply to the units falling under SRO 935(I) 2005 dated 10.03 2006 clarification regarding electri city by Lesbella Industrial Estates Development Authority (LIEDA). 33 <strong>Sales</strong> <strong>Tax</strong> General Order No.07 of 2007. [Amended vide STGO 23/ 07 dt 6.12.07, STGO 01/08 dt 17.1.08, ST GO 05/08 dt11.2.08, STGO 15/08 dt C. No. 1(3) STR /2000, dated 24 th May, 2004 <strong>Sales</strong> <strong>Tax</strong> Gen eral Order No.3 of 2004 dated 12 th June, 2004 C. No. 1(30) STR /99 (Vol.II), dated 6 th July, 2004 C. No. 1(11) STR /2004 dated 14 th April, 2005 C. No. 1(33) STR /99 dated 11 th October, 2006 C. No.1 (15) SIT/ 2005 dated 3 rd March, 2007 <strong>Sales</strong> <strong>Tax</strong> Gen eral Order 7/2007 C. No. 1(15)STT/ 2005 dated 13 th September, 2007 ified by WAPDAKESC. The captive/private power generating units to issue invoices for electricity supp lied during a month imme diately after close of month. Consolidation of various General Orders. Any price paid by oil marketing companies to oil refineries shall be value of supply, any subsidy received from the govern ment is not value of supply. Board‘s letter dt 6.9.2003 is withdrawn Generation, distribution and utilization of electricity in private properties is not taxable if used within proper ty or building premises without any intention for furtherance of regular business or otherwise on non-commercial/nonbusiness basis. IPP to deposit tax on component of EPP whether payment for such supplies has been received or not. Zero-rating of sales tax on electricity supplied by Lesbella Industrial Estates Development Authority LIEDA. List of Karachi Electric Supply Company (KESC) consumers to whom electricity shall be supplied at zero-rate. 1052 1067 1108 1213 1429 1486 1536
25.4. 08, STGO 23/08 dt 28. 6.08, STGO 33/2008 dt 30.7.08, STGO 37/2008 dt 19.9.0, STGO 01/2009 dt 9.1.09 and STGO 09/2009 dt 5.3.09] 34 <strong>Sales</strong> <strong>Tax</strong> General Order No.08 of 2007. [Amended vide STGO 20/2007 dt 12.10.2007, STGO 24/2007 dt 6.12.07 STGO 06/2008 dt 11.2.08 STGO 16/2008 dt 25.4.08 STGO 24/2008 dt 28.6.08 STGO 34/2008 dt 30.7.08, STGO 38/2008 dt 19.9.08, STGO 02/2009 dt 9.1.09 and STGO 10/2009 dt 5.3.09] 35 <strong>Sales</strong> <strong>Tax</strong> General Order No.09 of 2007. [Amended vide STGO 21/2007 dt 12.10.2007, STGO 25/2007 dt 6.12.07, STGO 02/2008 dt 17.1.08, STGO 07/2008 dt 11.2.08, STGO 12/2008 dt 11.3.08, STGO 17/2008 dt 25.4.08, STGO 25/2008 dt 28.6.08, STGO 39/2008 dt 19.9.08, STGO 03/2009 dt 9.1.09 and STGO 11/2009 dt 5.3.09] 36 <strong>Sales</strong> <strong>Tax</strong> General Order No.10 of 2007. [Amended vide STGO 26/2007 dt 6.12.07 STGO 18/2008 dt 25.4.08, STGO 26/2008 dt 28.6.08 , STGO 04/2009 dt 9.1.09 and STGO 12/2009 dt 5.3.09] 37 <strong>Sales</strong> <strong>Tax</strong> General Order No.11 of 2007. [Amended vide STGO 27/2007 dt 6.12.07 and STGO 13/2008 dt 11.3.08 and STGO 27/2008 dt 28.6.08, STGO 41/2008 dt 19.9.08, STGO 05/2009 dt 9.1.09 and STGO 13/2009 dt 5.3.09] <strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 <strong>Sales</strong> <strong>Tax</strong> Gen eral Order 8/2007 C.No.1(15)STT/ 2005 dated 13 th September, 2007 <strong>Sales</strong> <strong>Tax</strong> Gen eral Order 9/2007 C.No.1(15)STT/ 2005 dated 13 th September, 2007 <strong>Sales</strong> <strong>Tax</strong> Gener al Order 10/2007 C. No. 1(15) STT /2005 dt 13 th Sept., 2007 <strong>Sales</strong> <strong>Tax</strong> Gene ral Order 11/2007 C.No.1(15)STT/ 2005 dated 13 th September, 2007 List of Lahore Electric Supply Company (LESC) consumers to whom electricity shall be supplied at zero-rate. List of Faisalabad Electric Supply Company (FESCO) consumers to whom electricity shall be supplied at zero-rate. List of Multan Electric Power Company (MEPCO) consumers to whom electricity shall be supplied at zero-rate. List of Gujranwala Electric Power Company (GEPCO) consumers to whom electricity shall be supplied at zero-rate. 1569 1588 1610 1617 38 <strong>Sales</strong> <strong>Tax</strong> General Order <strong>Sales</strong> <strong>Tax</strong> Gener List of Hyderabad Electric 1628
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Sales Tax Instructions, 2009 59 Sal
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78 Fixation of value of sugar for s
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committee under section 2(46) of th
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Sales Tax Instructions, 2009 32 Min
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Sales Tax Instructions, 2009 19 Cla
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in plastic disposable containers. 3
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Sales Tax Instructions, 2009 machin
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sales tax on the manufacture and on
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Sales Tax Instructions, 2009 65 Sal
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Sales Tax Instructions, 2009 techno
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Sales Tax Instructions, 2009 made o
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Sales Tax Instructions, 2009 auctio
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Sales Tax Instructions, 2009 withdr
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Sales Tax Instructions, 2009 under
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Sales Tax Instructions, 2009 118 15
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Sales Tax Instructions, 2009 26 Sal
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Sales Tax Instructions, 2009 price
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Sales Tax Instructions, 2009 2 Adju
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Sales Tax Instructions, 2009 21 Sal
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Sales Tax Instructions, 2009 for Pa
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Sales Tax Instructions, 2009 value
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Sales Tax Instructions, 2009 SRO 65
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Sales Tax Instructions, 2009 manufa
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Sales Tax Instructions, 2009 used.
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Sales Tax Instructions, 2009 Genera
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Sales Tax Instructions, 2009 06.06.
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Sales Tax Instructions, 2009 Instru
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Sales Tax Instructions, 2009 Order
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due-date payments‘ of sales tax.
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Sales Tax Instructions, 2009 142 Ra
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119 Locally manufactured electric m
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Sales Tax Instructions, 2009 granul
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Sales Tax Instructions, 2009 releva
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 (d) In
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Sales Tax Instructions, 2009 may be
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Sales Tax Instructions, 2009 payer
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Sales Tax Instructions, 2009 Notifi
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 with t
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Sales Tax Instructions, 2009 dated
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Sales Tax Instructions, 2009 Tax Ac
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Sales Tax Instructions, 2009 sales
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 ANNEX-
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Sales Tax Instructions, 2009 M/s. S
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Sales Tax Instructions, 2009 12 of
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 author
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 11. Mu
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 ―tax
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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