Sales Tax Instructions

Sales Tax Instructions, 2009
138 Clarification in terms of
SRO 813(I)/2005 dated
13-08-2005.
139 Clarification on sales tax
issue.
140 Issues relating to steel
sector ---- instructions
regarding.
141 Procedure for payment of
adjustment on account of
construction.
142 Issues relating to steel
sector ---- amendment in
Sales Tax General Order
No. 03/2006.
143 Applicability of SRO
666(I)/2005 dated
30.06.2005
144 Adjustment advice in
terms of SRO. 666(I)/
2005 dated 26.05.2006.
145 Refund of excess input
tax against adjustment
advice.
C. No. 2(1)ST-
L&P/97 dated 6 th
July, 2006
C. No. 1(3) CEB
/ 2004 (Pt) dated
27 th July, 2006
Sales Tax General
Order No 03/2006
C.No. 3/13-STB
/98 dated 28 th
July, 2006
C. No. 2(77) STP
/95 dated 12 th
August, 2006
Sales Tax General
Order No. 06/
2006 C.No. 3/13-
STB/98 dated 8 th
September, 2006
C. No. 3(4)ST-
L&P/05 dated --
September, 2006
C.No.3(4)ST-L&
P/2005 dated 14 th
November, 2006
C.No.3(4)ST-
L&P/2005 dated
21 st December,
2006
146 Request for clarifications. C. No. 1(3) CEB
/2004 (Pt) dated
14 th February,
2007
147 10% value addition. C. No. 3(12)ST-
L&P/2004 dated
If the adjustment advice is
not conveyed within 10
days, taxpayer may not
adjust amount on his own.
Input tax adjustment is not
available against ST paid
on tinplate, utilities etc. and
FED paid at import stage @
15% & Re1/kg on oils.
Steel re-rollers shall issue
invoice reflecting ST of Rs.
270/PMT so that the buyers
downstream industry may
obtain adjustment of Rs.
3300/PMT paid on billets.
Input tax credit / refund on
account of construction
material may be sanctioned.
MS products made from
locally produced ingots and
billets to supply on sales
tax invoices supplied to
downstream industry reflec
ting sales tax of Rs. 270/-
PMT and Rs. 2410/- PMT.
Manufacturer whose input
tax exceeds output tax can
directly apply for refund
without formalities of
adjustment note/ advice.
New format of Sales Taxcum-Federal
Excise Return
in terms of SRO 666(I)/
2005 dated 26.05.06.
Excess input tax can be
adjusted in three tax periods
or claim refund not
consumed in three months.
Sales tax is chargeable on
palm fatty acid, soap and
other bye products. No
input tax adjustments by a
manufacturer of ghee.
Commercial importers are
not exempt from audit.
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1412
1413
1418
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1426
1437
1453
1477
1478