Sales Tax Instructions

Sales Tax Instructions, 2009
fire crash (complete)
locally manufactured
quty-06.
2 Zero-rating of sales tax
fire fighting equipment.
8(Pt.II), dated
28 th June, 2001.
C. No. 3(12)ST-
L&P/04 dated
27 th June, 2005
not trucks hence chargeable
to ST.
Collectorates to apprise of
the practice of charging tax
on supply of fire fighting
equipment.
1235
FIR—see Prosecution
FIXED ASSETS :
1 Charge of sales tax on
sales of junk stores of the
items whereupon sales
tax have already been
charged.
2 Imposition of sales tax on
the sale of unserviceable
vehicles/ misc. stores
belonging to the Govern
ment of Pakistan. [The
position changed in
Budget 2003-2004}.
3 Levy of sales tax on
disposal/supply of taxable
fixed / moveable assets
by the registered persons.
4 Levy of sales tax on
disposal/ supply of
taxable fixed/moveable
assets by the registered
C. No. 3(12) STP
/ 99, dated 20 th
May, 1999
C. No. 4(47) STB
/98(Pt-1), dated
15 th March, 2000
C. No. 3(54) STP
/99, dated 2 nd
May, 2000
C.No. 633/2000-
Law, dated 3 rd
June, 2000.
Disposal of all kinds of
scrap/damaged goods inclu
ding vehicles /furniture/ off
ice equipment are covered
by the definition of supply
u/s 2(33) and are taxable.
Disposal of condemned/veh
icles and other stores throu
gh auction by the Govt
depts. is taxable. Further
tax @3% is not chargeable.
Law Division to advise
whether all supplies, sales,
auctions and other
transactions of goods,
moveable /fixed assets are
chargeable to tax.
Sale, auction or disposal of
goods, moveable/fixed asse
ts not chargeable to ST if it
is beyond normal and
continuous ―supply‖ and
there is no value addition.
429
543
562
572
persons.
5 Levy of sales tax on
disposal / supply of
taxable fixed / moveable
assets by the registered
persons.
C. No. 633/2000-
Law, dated 9 th
August, 2000
ST isl not chargeable on
disposal of scarp machinery
or vehicle if such disposal
is beyond normal & contin
uous supply as business act
590