Sales Tax Instructions

42 Clarification regarding
payment of further tax in
respect of goods charge
able to sales tax @ 20%.
43 Imposition /realization of
sale tax on sale of goods
belonging to government
of Pakistan through open
auction / tender.
44 Ordinance No.XLVIII of
2001.
45 Clarification regarding
levy of further tax under
section 3 (1A) of the
Sales Tax Act, 1990 on
supplies made to banks.
46 Suggestion for charging
sales tax on services
rendered/provided to/by
Customs Agents.
47 Clarification regarding
sales tax on the fertilizer
(DAP).
48 Further tax under section
3(1A) of the Sales Tax
Act, 1990 on petroleum
products (Asphalt).
49 15% sales tax on imports
at customs station in
tribal areas to be full and
final liability of sales tax
for supply to Tribal Areas
of Balochistan.
Sales Tax Instructions, 2009
C.No.3(9)ST-L &
P/2001, dated
28 th June, 2001.
C.No. 4(47)STB
/98 (Vol-I), dated
19 th July, 2001
dt. 2 nd Sept.,
2001.
Sales Tax
Ruling/Instruction
No.65/ 2002,
dated 25 th Oct.,
2002.
C.No.1/16-STB/
2000, dated 5 th
Dec., 2001.
Sales Tax Ruling
/Instruction No.
5/2002, dt. 19 th
Jan., 2002.
C. No. 1(30)STR
/2000, dated 7 th
Feb., 2002.
Sales Tax Ruling
/Instruction No.
18/ 2002, dated
2 nd March, 2002.
21 st
received through bank.
Further tax chargeable on
items attracting 20 % ST.
721
Sale tax leviable on sale of 740
govt goods through open
auction / tender. Rate of
further tax enhanced from
1.5% to 3%.
Withdrawal of exemption. 752
Further tax chargeable on
taxable supplies except
retailers, made to
consumers from persons/
organizations.
Clarification regarding
value, further tax & record
keeping by Customs
Agents.
ST on importers of
fertilizers- further tax not
chargeable.
Further tax is leviable on
asphalt being not a
petroleum product.
Further tax leviable on
imports for Balochistan/
Tribal Areas.
50 Ordinance No.XVI of Dated.
Withdrawal of exemption 804
2002.
March, 2002. on pharmaceuticals. ST
chargeable on retail price &
exempt from further tax.
51 Clarification. C. No. 3(24) STP Invoice to be illegal if name 806
/2000, dated 28 th & address of recipient is
March, 2002. not men-tioned. Further tax
to be paid on supply to unregistered
persons.
52 Further tax on fertilizers. C. No. 1(57) STT No further tax on fertilizers. 813
776
780
786
796
801