Sales Tax Instructions

Sales Tax Instructions, 2009
148 Adjustment note to
service providers.
149 Refund / adjustment of
input tax.
150 ICI Pakistan Powergen
Limited applicability of
SRO 666(I)/2005.
151 Link Direct International
(Private) Limited
apportionment of input
sales tax / FED.
152 ICI Pakistan Powergen
Limited applicability of
SRO 666(I)/2005
153 Sales Tax and Federal
Excise Budget Instructions
2007-08.
154 Disposal of cases of
excess input tax (nonzero
rated supplies) for
the period prior to July
2007. [See C. No. 3(13)ST-
L&P /2003 (pt) dt 25.1.08]
155 Disposal of cases of
excess input tax (nonzero
rated supplies) for
the period prior to July
2007.
156 Clarification regarding
admissibility of input tax
on diesel.
16 th February,
2007
C. No. 3(4) ST-
L&P/2005 dated
20 th February,
2007
C. No. 3(4) ST-
L&P/2005
16518-R dated
20 th February,
2007
C. No. 3(4) ST-
L&P/2005 dated
3 rd March, 2007
C. No. 3(13)ST-
L&P/2006 dated
3 rd March, 2007
C. No. 3(4) ST-
L&P/2005 dated
8 th March, 2007
C. No. 4/2-STB
/2006 dated 9 th
June, 2007
C. No. 3(13) ST-
L&P/2003(Pt)
22 nd November,
2007.
C. No. 3(13) ST-
L&P/2003(pt)
dated 25 th
January, 2008
C. No. 3(27) S
(Legal)/04 dated
12 th February,
2008
Input tax adjustment does
not apply where tax is requi
red to be paid on minimum
value addition basis.
Service providers to be treat
ed as manufacturers. Adjust
ment advice may be issued
under SRO 666(I)/2005.
Cases of issuance of
adjustment advice to
importers of vehicles may
be processed under
SRO.813(I)/2005, dated
13.08.2005
Amount of excess input tax
not adjusted in 3 months
can be claimed as refund.
There is no provision for
input tax adjustment for
excisable services & can be
made for services subject to
excise duty in VAT mode.
Amount of input tax if not
adjusted in three months
can be paid as refund.
Input tax adjustment on
electricity / gas.
Excess input tax was
claimed as refund in the
return for June 2007.
Extend the deadline for
filing of claims under
section 74.
Allow to extend time and
file RCPS for refund claims
up to 29 th February 2008.
Diesel used as fuel in
generation of electric power
is to be considered as stockin-trade
in terms of SRO
578(I)/1998 and input tax
adjustment was admissible
1481
1482
1485
1486
1490
1509
1701
1721
1730