Sales Tax Instructions

Sales Tax Instructions, 2009
Ordinance No.XIII of
2000 dated 5.9.2000.
3 Registration of retailers
under the turnover tax
C. No.3(18) STP/
2000(Pt-1), dated
21 st Sept., 2000
Enlistment tax through
ordinance.
609
scheme.
4 GST at retail-instructions
regarding.
5 Sales Tax Budget
Instructions 2002-2003.
C. No. 1(16) STR
/98, dated 18 th
July, 2001
C. No. 1/4-STE/
2002, dated 15 th
June, 2002.
ENROLLED PERSON/ENROLLMENT :
Instructions regarding
enlistment tax, turnover,
retailers, survey forms.
Redundant provisions
relating to enlistment tax in
sections 3, 3AA and 3AAA
omitted.
734
829
1 I. Clarification regarding
the 1% further tax.
II. Short shipment on
zero-rated supplies.
2 Sales tax on goods by
small sweetmeat
(mithaee) merchants and
bakers.
3 Registration/Enrollment/
Enlistment without NTN.
C. No. 3(22) STP
/97, dated 7 th
October, 1998.
C. No.1(16) STR
/98. Pt., dated
12 th April, 1999
C. No. 3(18) STP
/2000, dated 28 th
Sept., 2000.
Further tax chargeable on
supplies to enrolled
persons.
Sweetmeat manufacturers
and bakers to opt presume
ptive turnover tax equal to
25% of their monthly gas
bills under the simplified
ST Procedure scheme.
Registration/enrollment
without NTN certificate.
324
404
613
4 Application of Sales Tax
Act, 1990 to bakeries.
5 Clarification regarding
registration as exporter
(Annum Marbles).
6 Application of GST threshold
for service providers
(beauty parlours etc. and
laundries and dry
cleaners).
C. No. 3(18) STP
/2000(Pt-II),
dated 13 th Oct.,
2000
C. No. 3(62) STP
/97(Pt-2), dated
4 th May, 2001
Sales Tax Ruling
Instruction No.
1/2003, dated 6 th
January, 2003
Bakeries to get registered or
enrolled as manufacturers.
Enrolled persons can export
goods at zero-rate but
cannot claim refund.
Beauty parlours, laundries
and dry cleaners to be
treated as retailers for
turnover determination.
616
693
879