Sales Tax Instructions

Sales Tax Instructions, 2009
68 Exemption of sales tax on
the printing of books etc.
69 Exemption from sales tax
to fertilizers under Sixth
Schedule of the Sales Tax
Act, 1990.
70 Clarification regarding
sales tax exemption on
plant and machinery.
71 Levy of further tax under
section 3(1A) of the Sales
Tax Act, 1990.
72 Exemption of sales tax on
importers of CKD kits of
tractors.
73 Import of raw material
against export of gold
C. No. 1/68-STT
/99, dated 16 th
Nov., 1999.
C. No. 1/57-STT
/97, dated 19 th
November, 1999
C. No. 3(9) STP
/99 (Pt-II) dated
9 th March, 2000
Sales Tax General
Order No.2/
2000, dated 11 th
April, 2000.
C. No. 1/560 STT
/98, dated 4 th
May, 2000
C. No. 3(19) STP
/99, dated 9 th
June, 2000.
Exemption of ST on speech
of President, PM, Budget
document, etc.
Ammonium nitrate & potas
sium nitrate are used as
fertilizers. Importers to get
certificate from the
MINFAL.
Exemption on plant &
machinery to be decided in
view of the provisions of
SRO. 230(I)/97.
Effect of voluntary
registration for persons
making exempt supplies.
CKD kits imported by
manufacturers of tractors/
bulldozers/combined harves
ters as per deletion program
are exempt excluding the
individual components.
ST exemption on import of
goods meant for export of
jewelry.
493
496
541
547
563
573
jewelry.
74 Budget 2000-2001. C. No. 1/20-STB
/2000, dated 23 rd
75 Sales tax exemption on
the raw materials for the
manufacture of
pharmaceutical products
vide entry no. 14 and 15
of the Sixth Schedule of
the Sales Tax Act, 1990.
76 Pharmaceutical raw
material ―Lisinopril‖.
June, 2000
C. No. 1/51-STT
/96-Pt.II, dated
1 st July, 2000
C. No. 12(9) Val
/89, dated 30 th
August, 2000
77 Sales tax amnesty. C. No. 1(33) STP
/93 (Pt.III), dated
9 th October, 2000
Amendments in the 6 th Sche
dule have immediate effect
i.e. from 17 th June, 2000.
Pharmaceutical raw materials
mentioned in SRO 373
(I)/2000 (previously in
SRO 349(I)85, 1147(I) /89
& 587(I)/90) & attract
statutory customs duty @
10 % are exempt from ST.
―Lisinopril dihydrate‖ was
included in SRO 349(I)/85
for ST exemption.
Tax to be paid on 10%
minimum value addition on
stocks under amnesty sche
me under SRO 614(I)/2000.
576
584
594
614