Sales Tax Instructions

Sales Tax Instructions, 2009
41 Exemption of sales tax on
import of hatching eggs.
42 Request for clarification
of sales tax regarding
imported vehicles under
the gift scheme and
registered vehicles in
Pakistan.
43 Clarification/refund of
sales tax against bill of
entry Nos. 0433, 1131,
8389.244.165.
44 Issuance of Installation-
Cum-Production Certificate
for ―Fork Lift Truck‖
45 Issuance of Installation –
Cum-Production Certificate
for ―Fork Lift
Truck‖.
46 Refund of sales tax paid
on domestically manufactured
stocks of medicines
held on 22 nd August,
2002.
47 Sanction of refund claim
of import related sales tax
by the Collectorate of
Customs. [Rescinded vide
STGO No.3 of 2004 dated
12 th June, 2004]
48 Application of Section 73
of the Sales Tax Act,
1990 on imported goods.
49 Exemption of Sales Tax
on imported Fork Lift
Trucks.
50 Sales Tax exemption on
import of raw material for
the manufacture of pharm
aceutical products.
[Amended vide O.M.1(51)
STT/96 dt. 08.03.03.]
C. No. 1(107) ST
T/2000, dated
28 th May, 2001
C. No. 3(62) STP
/97(Pt-I), dated
12 th October,
2001.
C. No.1/180-STT
/94, dated 14 th
November, 2001.
Sales Tax Ruling
/Instruction No.
36/ 2002, dated
3 rd May, 2002.
Sales Tax Ruling
/Instruction No.
47/ 2002, dated
12 th June, 2002.
C.No. 1(8)STT/
2002, dated 11 th
Sept., 2002.
Sales Tax General
Order No.3/
2002, dated
24 th Sept., 2002.
Sales Tax Ruling
/Instruction No.
70/ 2002, dated
21 st Nov., 2002.
C.No. 1(247)STT
/99, dated 31 st
Dec., 2002.
C. No. 1(51)STT
/96, dated 17 th
Feb., 2003
Collectorates may not
charge sales tax on imports
of hatching eggs till final
decision of CBR.
No ST on vehicles if
imported under gift scheme
and sold by dealer on
commission basis.
Importer not making
taxable supply exempt from
registration.
No benefit of SRO 987
(1)/99 for fork lift truck as
it is not classified as plant
and machinery.
Benefit of SRO 987(1)/99
not necessarily admissible
to Fork Lift Truck.
Refund allowed on ST paid
on medicines from 1 st to
31 st July, 2002 and on
imports from 1/7/ 2002 to
22/08/2002.
Amendment in STGO
No.4/2000 dated
01.09.2000.
Payment through bank
within 120 days not
applicable on imports.
Input tax adjustment
allowed on fork lift trucks.
Clearance of consignments
of raw material under SRO
211(1)/2002. superceded
vide SRO 372(I)/2002.
702
765
773
816
827
849
854
868
878
884