Sales Tax Instructions

Sales Tax Instructions, 2009
45 Rejection of input sales
tax on the basis of short
weight endorsement in
shipping bills.
46 Export consignment –
registration of GD in lieu
of MR.
47 Determination of input /
output ratio for cooking
oil / vegetable ghee
C. No. 6(35) STC
/2003 dated 18 th
August, 2005
C. No. 3(9) STM
/2005 dated 15 th
March, 2006
C. No. 1(3) CEB
/04 (PT) dated
25 th April, 2006
48 Order C. No. 2(1)ST-
L&P/2000 (Pt)
dated 28 th
August, 2006
49 Export of POL to Afgh
anistan – decision taken
in Collectors‘ conference
on 22-01-2007.
50 Export of POL to Afgha
nistan – decision taken in
Collector‘s conference on
22-01-2007.
51 Refund of value added
tax.
EXPORT PROCESSING ZONE (EPZ) :
C. No.3 (1) STM
/2007 dated 27 th
January, 2007
C. No. 3(1) STM
/2007 dated 9 th
May, 2007
C. No. 1/59-STB
/2002 dated 20 th
February, 2008.
If weight is less by 5% or
more than the declared
weight, contravention be
framed and if below 5%
refund be given on actual
weight basis.
GD registration date to be
accepted in lieu of MR date
to determine date of export.
No input tax adjustments on
ghee/oil manufactured from
imports subject to FED at
Re.1/kg is allowed.
However, repayment is
allowed on export.
ST related contravention
cases against SRO 27(I)/98
should be withdrawn,
including cases made out
for payment of ST on 40%
value addition.
Sales tax refund to pend till
SOP is devised by CBR for
regulating export of POL to
Afghanistan.
Proposed SOP regarding
export of POL to Afghan
istan will not be applicable
on previous exports.
Exhibitors at Berlin may
send case for VAT refund
on reciprocity principle.
1265
1325
1347
1420
1473
1505
1731
1 Sales Tax Budget
Instructions 1997-98.
2 Sales tax on import into
EPZ.
3 Export of 300 fans to
Export Processing Zone,
Karachi.
C. No. 46-STB/
97, dated 13 th
June, 1997.
C. No. 3/46-STB/
99, dated 4 th
Sept., 1999.
Sales Tax Ruling
/Instruction No.
43/ 2002, dated
6 th June, 2002.
Instructions regarding EPZ. 205
Zero-rating for EPZ
allowed.
Supply of fans to Export
Proce- ssing Zone not
exempt or zero-rated.
462
825