Sales Tax Instructions

Sales Tax Instructions, 2009
HOTELS & RESTAURANTS/CLUBS/BAKERIES :
1 Sales tax on food items
produced in hotels,
restaurants etc. and
supplied for consumption
outside such premises.
2 Exemption of cooked and
baked food stuff
(packaged).
3 Clarification about sales
tax.
4 Sales tax on ―packaged‖
food supplied by hotels
for services on domestics
flights.
5 Application of Sales Tax
Act, 1990 to bakeries.
C. No. 9(52)-ST
/66, dated 11 th
February, 1993
C. No. 1/77-STT
/96, dated 17 th
November, 1996
C. No. 9(52) STT
/66, dated 19 th
Sept., 1998.
C. No. 1/77-STT
/96, dated 23 rd
November, 1998
C. No. 3(18) STP
/2000(Pt-II), dt
13 th Oct., 2000
Food items are taxable as
produced in hotels/restaura
nts/flight kitchens and
supplied outside the hotel /
restaurants/domestic flights.
Cooked and baked foodstu
ff supplied by hotels packed
at the time of sale only
(lunch boxes, cakes) cannot
be treated as packaged
foodstuff & is exempt.
Food items served by
hotels/ restaurants are
taxable.
Domestic Airlines are proc
uring cooked and baked foo
dstuff from hotels/restaura
nts in packaged condition is
not exempt.
Bakeries to get registered or
enrolled as manufacturers.
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317
341
616
6 Application of Provincial
Tax Ordinance, 2000 on
the clubs.
7 Levy of sales tax on
services rendered by
clubs.
8 Liability of sales tax
under supply of Food
Rules, 1999.
9 Application of GST
threshold for service
providers (Hotels)
10 Clarification regarding
admissibility of input tax
adjustment on electricity
consumed by restaurants.
11 Letter on the status of
restaurants.
C. No. 1(27) STR
/2000, dated 28 th
Feb., 2001.
C.No.1(27)STR/2
000, dated 2 nd
July 2001.
C. No. 1(4) STR/
2000, dated
20.04.2002.
Sales Tax Ruling
/Instruction No.
63/ 2002, dated
12 th Oct., 2002.
Sales Tax Ruling
/Instruction No.
13/ 2003, dated
24 th May 2003.
C. No. 1(14) STR
/2002 (Vol-I), dt
Clarification on various
issues
regarding
clubs/provincial services.
Chargeability of ST on subs
cription/Admission/member
ship fee & security deposit.
Hotel or Restaurant to fix
sale price inclusive of ST.
No offence if price is fixed
exclusive of ST.
Hotel and Restaurants to be
treated as manufacturers.
Restaurants can claim input
tax adjustment on
electricity con-sumed by
them in the service areas.
Restaurants to be treated as
manufacturers.
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813
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