Sales Tax Instructions

Sales Tax Instructions, 2009
for the purposes of sales
tax inclusion of 1%
regulatory duty levied
vide SRO 19 th September,
1992.
4 Clarification with regard
to section 34 of Sales Tax
Act, 1990. [Amended vide
Sales Tax Circular No.
2/97 dated 22.09.1997]
5 Sales Tax Budget
Instructions 1995-96.
-I/92, dated 19 th
September, 1993
Sales Tax Circular
No.7/ 1994,
dt.9 th May, 1994.
C. No. 2/2-STB/
95, dated 14 th
June, 1995.
6 Registration of importers. C. No. 1(16) GST
I/95, dated 28 th
7 Sales tax law applicable
to commercial importers.
8 Sales Tax Budget
Instructions 1996-97.
9 Temporary import of
goods without levy of
sales tax.
10 Sales Tax Budget
Instructions 1997-98.
11 Registration of importers
engaged in making
taxable supplies
June, 1995
C. No. 6(7)-STP
/95, dated 18 th
July, 1995
C. No. 1/43-STR/
96, dated 13 th
June, 1996.
C. No. 3(7) STP/
96, dated 20 th
June, 1996.
C. No. 46-STB/
97, dated 13 th
June, 1997.
C. No. 3(51) STP
/97, dated 24 th
July, 1997
12 Registration of importers. C. No. 3(62) STP
/97, dated 29 th
13 Discharge of bonds and
guarantees. [Rescinded
vide STGO No.3 of 2004
dated 12 th June, 2004]
14 Consumer goods and
consumer durable.
15 Sales tax law applicable
to commercial importers
August, 1997
Sales Tax General
Order No.3/
1997, dated 29 th
Aug., 1997.
C. No. 3(70) STP
/97, dated 17 th
September, 1997
C. No. 3(51) STP
/97. Vol.III, dated
exempted sales tax to the
extent of 0.125% of the
value of imported goods
which has been subjected to
one percent regulatory duty.
Additional tax leviable at
imports stage.
Instructions
importers.
regarding
procedure for registration
of Commercial Importers.
Commercial importers to
issue invoices. No need to
issue transport permit.
Instructions regarding
importers.
Facility of ST exemption
restored on temporary
importation.
Instructions regarding
importers.
Exemption withdrawn
therefore importers to be
registered if annual turn
over exceeds Rs. 1 million.
Voluntarily registered impo
rters to issue replacement
invoice prior to 13.6.1997.
Condonation of time limit
on installation and
consumption certificates.
Consumer goods & durable
should be for direct human
consumption & not for
industrial or other process.
Clarification for commer
cial importers regarding tax
74
108
113
115
134
141
205
211
217
217
220
221