Sales Tax Instructions

Sales Tax Instructions, 2009
21.07.1998. [See also
2(19)(STM)/98, dated 7.12.
98 & 3(28) STP/98, dated
28.01.1999]
50 Admissibility of input tax
credit under SRO 578(I)/
98 dated 12 th June, 1998.
51 Sales tax input
entitlement on customs
auctioned goods.
52 Clarification regarding
adjustment as input sales
tax on gas cylinders.
53 Sales Tax: Instructions
for the Budget 1999-
2000.
54 Sales tax paid on hotel
bills.
55 Levy of sales tax on
‗electricity‘ and ‗natural
gas‘ – requirement to
correctly print consumer
s‘/customers‘ name and
his tax registration/identif
cation numbers. [Amended
vide STGO No.12/99 dt. 12.
11.99. and rescinded vide
STGO 3/2004 dt 12.6. 04]
56 Clarification for claiming
adjustment of input tax.
57 Clarification regarding
refund of Sales Tax on
material purchased
against tax invoices and
used in construction of
plant and machinery
building/ foundations.
58 Legal anomalies/
clarification.
C.No.2(5)STP/
99, dated 8 th
April 1999.
C. No. 2(62) STP
/97 (PT.2)I, dt.
17 th April, 1999.
C.No.1/43-STT/
99, dated 30 th
April, 1999.
C.No.1/10-STB/
99, dated 1 st July,
1999.
C. No. 3(42) STP
/99, dated 30 th
August, 1999
Sales Tax General
Order No.8/
1999, dated 18 th
Sept., 1999.
C. No. 3(13) STB
/ 96, dated 18 th
September, 1999
C. No. 2(1) STP/
99, dated 2 nd
Oct., 1999.
C. No. 2(77) STP
/95, dated 19 th
Oct., 1999.
adjustment for the year
1998-99 in terms of SRO
826(I)/98 and can continue
the benefits until 30.6.99.
Input tax adjustment
allowed on spares,
lubricants, printing screens
for textile goods.
Input tax adjustment
allowed on purchase of
customs auctioned goods.
Input tax adjustment allo
wed on gas used for cutting
ship plates. No adjustment
on gas cylinders.
Instructions regarding input
tax adjustment.
Input tax not available on
‗food and beverages‘ under
SRO 578(I)/98.
Input tax adjustment,
regarding natural gas and
electricity.
Electricity/gas bills issued
without registration Nos.
shall be accepted for input
tax credit purposes.
Adjustment of input tax not
allowed on building
material under SRO
578(1)/98.
Definition of ―stock in
trade‖
395
414
419
434
460
468
468
474
483