Sales Tax Instructions

Sales Tax Instructions, 2009
road tractor for semi
trailer of chapter 8701.
79 Amendment in annexure-
C to the chapter II of
Sales Tax Special
Procedure Rules, 2004.
80 Clarification of SRO
1299(I)/2005 dated
31-12-2005.
81 Levy of Federal Excise
Duty at import stage on
edible oil and vegetable
ghee including cooking
oil vide SRO 24(I)/2006
dated 07-01-2006.
82 Levy of Federal Excise
Duty at import stage on
edible oil and vegetable
ghee including cooking
oil.
83 Levy of Federal Excise
Duty at import stage on
edible oil and vegetable
ghee including cooking
oil. vide SRO 24(I)/2006
dated 07-01-2006 –
clarification regarding.
84 Clarification in respect of
notification No. SRO
24(I)/2006 dated 07-01-
2006 relating to edible
imports.
85 Clarification in respect of
notification No. SRO
24(I)/2006 dated 07-01-
2006 relating to edible
imports.
86 Extension in date for
filing of monthly federal
C. No. 3(12) ST
L&P/2004 dated
15 th August, 2005
C. No. 1(3) CEB
/2004 dated 6 th
January, 2006
C. No 1(3) CEB
/2004 dated 13 th
January 2006
C. No. (13) CEB
/2004 dated 14 th
January 2006
Federal Excise
General Order 01
of 2006
C. No. 1(3) CEB
/2004 dated 19 th
January, 2006
C. No. 1(3) CEB
/04 dated 11 th
March 2006
C. No. 1(3) CEB
/04 dated 11 th
March 2006
agricultural purposes. Exem
ption on tractors imported
under Transfer of Resid
ence scheme admissible.
Commercial importers to
file statement of value add
ition as per Annexure-C am
ended vide SRO 768(I) 04.
Commercial importers of
edible oil /vegetable ghee
are not required to pay ST
on value addition of 10%
on payment of FED @
Re.1/ kg.
Edible oil is chargeable to
FED @ Re.1/kg at import
stage in addition to 15%
FED leviable under First
Schedule to the Federal
Excise Act, 2005.
FED at @ 1/Kg. at import
stage, from commercial &
industrial importers in lieu
of duty on value addition at
local manufacturing stage.
FED levied @ Rs.1 per Kg
at import stage on edible
/cooking oil/crude palm oil.
Exporters are entitled to
draw back of FED paid at
import stage. Adjustment of
inputs not admissible.
Benefit of SRO 24(I)/2006
not extended who are not
manufacturers of edible oils
(soap, oleo-chemicals).
If product manufactured
from imported edible oils is
other than the one mention
ed in column (2) of SRO
24(I)/2006 the product is
liable to sales tax.
C. No. 1(3) CEB The Board allows filing of
/04 (Pt) dated 11 th FE return by manufacturers
1261
1308
1309
1309
1313
1318
1319
1321