Sales Tax Instructions

Sales Tax Instructions, 2009
159 Chargeability of sales tax
on general repair works
contracts.
160 Exemption of sales tax
under s. No. 39 of the
Sixth Schedule to the
Sales Tax Act, 1990 on
importation of scoop
motor grabs.
161 Exemption from sales tax
on the product ―maize‖ as
being poultry feed
industry--- clarification
regarding.
162 Zero-rating/exemption of
supply of packing
material to M/s Greenstar
Social Marketing (G)
Limited.
163 Negative list of tariff
headings – SRO
530(I)/2005 and SRO
70(I)/2006.
164 Sales tax exemption
under SRO 575(I)/2005
dated 6.6.2005.
165 Zero-rating under SRO
530(I)/2005 dated
6.6.2005.
166 Clarification regarding
SRO. 500(I)/2003, dated
7 th June, 2003, in the case
of m/s. Mobil Askari
Lubricants Limited.
167 Clarification regarding
chargeability of sales tax
on disposal of scrap by
persons engaged in the
manufacture and supply
of exempt goods.
168 Levy of sales tax on
‗epoxidized soyabean
Sales Tax Circul
ar No. 02/2006
No.1/33-STB/04,
dt 20 th March, 06
C. No. 1/22-
STB/2002 dated
10 th April, 2006
C. No. 5/14-STB
/2005 dated 12 th
April, 2006
C. No. 5/19-STB
/2005 dated 13 th
May, 2006
C. No. 5/23-STB
/2005 dated 12 th
September, 2006
C. No. 1(39) STT
/2005 dated 7 th
October, 2006
C. No. 1(18)STT
/2005 dated 7 th
October, 2006
C. No. 3(10)ST-
L&P/2003 dated
29 th December,
2006
C. No. 3(1)ST-
L&P/2006 (Pt)
dated 12 th
January, 2007
under SRO 27(I)/98.
Services of construction
and civil works do not
attract the levy of sales tax.
Under the erstwhile S. No.
39 of the 6 th Schedule exem
ption was not available to
the items falling in heading
8431.4100 pertaining to
parts of machinery.
Since PCT heading 1005.
9000 is not specified as a
poultry feed ingredient in
the Sixth Schedule, the sam
e is chargeable @ 15%.
Greenstar Social Marketing
are entitled to obtain
exempt supplies under US-
AID if they have exemption
certificate from EAD.
Un-interrupted power
supply upto 1.5 KVA and
battery charges shall be
prospectively chargeable to
sales tax @ 15%.
Uninterruptible Power
Systems is exempt if imported
by Call Centers etc.
Uninterruptible Power
System (8504.4090) are
liable to sales tax.
Benefit of SRO 500(I)/2003
not to be given if there is
charge of evasion of sales
tax.
The facts that M/s. Barret
Hodgson are not adjusting
input tax does not entitled
them, to any exemption
against supply of scrap.
C. No. 4/57-STB Oil /veg ghee chargeable to
/97 dated 14 th federal excise duty is
1327
1339
1340
1359
1426
1428
1428
1456
1465
1478