Sales Tax Instructions

Sales Tax Instructions, 2009
Persons rendering above mentioned services have to get themselves registered and pay
Central Excise Duty at the rates given in Central Excise Tariff which is collected in the
GST mode.
Who is a registered service provider?
A registered service provider means a person registered under the Sales Tax Act, 1990
providing or rendering excisable services notified under the third proviso to sub-section
(I) of section 3 of the Central Excise Act, 1944.
Can a registered service provider claim input tax?
A registered service provider can claim input tax in the manner as;
• a registered service provider shall be entitled to deduct input tax paid
during the tax period from the amount of duty of excise due from him
on such services in respect of that tax period;
• a registered service provider shall be entitled to deduct the amount of
duty of excise paid on such services as are received by him during the tax
period from the output tax due from him in respect of that tax period;
and
• a registered service provider shall be entitled to deduct duty of excise
paid on such services as are received by him during the tax period from
the amount of duty of excise due from him on such services as are
provided or rendered by him during that period.
What is 6th Schedule?
6 th Schedule of the Sales Tax Act, 1990 specifically and explicitly mentions those goods
on which exemption of GST is available. All goods other than those that are given in 6th
Schedule are chargeable to Sales Tax. A complete list of such goods can be obtained
from local Sales Tax office.
Keeping records & accounts for Sales Tax.
What records must I keep?
You must keep a record of,
• all goods and services that you supply or receive as part of your business.
You do not have to keep your records in any set way however, they must
be complete and up to date in accordance with the Sales Tax Act, 1990.
Does everyone keep the same records?
No. But everyone has to keep similar records.
What is a tax invoice?