Sales Tax Instructions

Sales Tax Instructions, 2009
exemption, amend Annex L&P/2004 dated
-A, delete Annex-B & 10 th February,
restore previous 2007
Annexure-C.
104 10% value addition. C. No. 3(12) ST-
L&P/2004 dated
16 th February,
2007
105 Refund / adjustment of
input tax.
106 Request for sales tax
exemption on import of
low density polyethylene
(LDPE) in granular form
(pharmaceutical grade) H.
S. Code 3901-.1000
107 Guidelines for processing
of refund claims filed by
commercial exporters.
108 Clarification regarding
SRO 655(I)/2007 dated
29.06.2007.
109 Treatment of excise duty
paid unsold stocks on
June 30, 2007.
110 Issues relating to
commercial importers.
[Amended vide STGO
17/2009 dt 19.3.09]
C. No. 3(4) ST-
L&P/2005 16518
-R dated 20 th
February, 2007
C. No. 1(51) STT
/96 dated 3 rd
March, 2007
C. No. 2(1) ST-
L&P /2000 (Pt)
dated 26 th March,
2007
C. No. 4/1-STB
200 dated 4 th
July, 2007 (Pt)
C. No. 1/(42)
CEB /87 dated 4 th
July, 2007
Sales Tax Gene
ral Order No.03/
2007, C.No.3(12)
ST-L&P/04 dated
30th July, 2007
111 GST on UPS 10 KVA. C. No. 1(7)STT/
99 dated 7 th
February, 2008.
Minimum value addition is
mandatory for all
commercial importers.
Commercial importers are
not exempt from audit.
Input tax adjustment does
not apply where tax is requi
red to be paid on minimum
value addition basis.
Cases of issuance of adjust
tment advice to importers
of vehicles may be processed
under SRO. 813(I)/2005.
Sales tax exemption is
available to Low Density
Polyethylene (Pharmaceutical
Grade) in terms of
SRO 673(I)/2005.
If commercial exporters
show irregular patterns of
exports GDs (imports and
exports) may be verified
before finalizing the refund.
Special excise duty @ 1%
is chargeable on the import
and production of items
taxable @ 20% or 17.5%.
If excise duty has been
deposited by 30.06.07 and
goods are still lying, FED is
not chargeable again..
2% tax shall be paid on the
same value on which 15%
sales tax is determined. The
unsold stocks of commerc
ial importers on 9.6.07 shall
attract Sales Tax Rules.
UPS 10 KVA can be
imported for PTCL call
centers @ 5% customs duty
and 0% sales tax, otherwise
is chargeable @10% CD &
15% ST.
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