Sales Tax Instructions

Sales Tax Instructions, 2009
of input tax on the
purchases received from
registered importers.
24 Sales tax registration of
importers. . [Rescinded
vide STGO No.3 of 2004
dated 12 th June, 2004]
25 Levy of further tax of one
per cent on sales made
directly to consumer.
26 Imposition of general
sales tax on commercial
importers.
27 Exemption from payment
of sales tax.
28 Clarification regarding
time of supply / date of
input tax for imported
raw material.
29 Daewoo Pakistan Express
Bus Service Ltdmaintenance
of record u/s
22 and filing of sales tax
return u/s 26 of the Sales
Tax Act, 1990 –
clarification regarding.
30 Sales tax on commercial
importers of finished
products.
31 Problems faced by the
importers of agricultural
commodities in STG.
32 Clarification regarding
adjustment as input sales
tax on gas cylinders.
33 Exemption from sales tax
to fertilizers under Sixth
Schedule of the Sales Tax
/95, Pt, dated 27 th
June, 1998.
Sales Tax General
Order No.3/
1998, dated
31 st July, 1998.
C No 3(62) STP
/97 (Pt.I), dated
10 th Sept, 1998
C No 3(62) STP
97(Pt.I), dated
10 th Sept, 1998
C. No. 1/51-STT
/96, dated 8 th
October, 1998
C. No. 2(24)STP
/95, Pt.II, dated
5 th January , 1999
C. No. 3(84) STP
/97, dated 28 th
January, 1999
C. No. 3(1) STP/
99, Pt. dated 22 nd
March, 1999
C. No. 3(1) STP /
99, dated 13 th
April, 1999
C. No. 1/43-STT/
99, dated 30 th
April, 1999.
C. No. 1/57-STT
/97, dated 19 th
November, 1999
photo copies of B/E.
Importer to quote
registration No. on B/E &
attach copy of return.
No further tax on sale by
importer-cum-retailer and a
wholesalers-cum-retailer to
final consumer.
Definition of commercial
importer.
Disposable syringes, PCT
90.18 attract customs duty
and sales tax on import.
Input tax should be adjusted
in the tax period in which
sales tax was paid on imp
ort though delivery from
port occurs in next month.
Commercial importers to
keep records of goods
imported by them, even if
no sales /supplies are made
to other commercial
persons and all the
imported items are
consumed/used by the
importers themselves.
Watch Importers selling
their goods to any wholesa
ler/dealer has to issue
prescribed tax invoice.
The tax on imported goods
shall be charged if it were a
duty of customs.
Input tax adjustment allo
wed on gas used for cutting
ship plates. No adjustment
on gas cylinders.
Ammonium nitrate & potas
sium nitrate are used as
fertilizers. Importers to get
285
310
310
326
363
375
383
408
419
496