Sales Tax Instructions

Sales Tax Instructions, 2009
submission of certificates
[Rescinded vide STGO
No.3 of 2004 dt 12 th June,
2004.
10 Clarification in SRO.
565(I)/2006 dated
05.06.2006.
ral Order No.2/
2002, dated 23 rd
Sept., 2002.
C.No.3(1)ST-L&
P/2006 (Pt) dated
14 th March, 2007
of delay regarding
installation/ consumption
certificates.
RTOs to issue consumption
certificate under SRO.
565(I)/2006.
1491
INSURANCE CLAIMS :
1 Clarification on applicability
of sales tax on fire
claim received from
insurance company.
C.No.2(20)STP/9
7, dated 18 th Oct.,
2001.
No tax on fire claims of
Insurance Company.
767
INTELLIGENCE AND INVESTIGATION see Directorate General of Intelligence and
Investigation, (Customs, ST & FE)
INTER TAX REFUND/ADJUSTMENT:
1 Inter-tax refund/ adjustment
procedure
C.No.3(70)STM/
99, dated 20 th
Dec., 1999.
Adjustment of refund
against arrears.
517
INTERNATIONAL TENDERS :
1 Clarification regarding
Sales Tax.
2 Zero rated sales tax
importation.
3 C. No. 1/55-STT/2000,
dated 10th July, 2000-
request for clarification
/admissibility.
4 Supply against international
tenders at zero rated
Fifth Schedule of Sales
Tax Act, 1990.
5 Duty and tax remission
against international
tender to WAPDA.
C. No.3(62) STP
/97.Pt.I, Dated
26 th March, 1998
C. No. 2(72) STP
/95(Pt.II), dated
28 th September,
1998
C. No. 1/55-STT
2000, dated 7th
May, 2001
Sales Tax Ruling
/Instruction No.
32/ 2002, dated
23 rd April, 2002.
C.No.4(13)DTRE
/2003 dated 9 th
December, 2003
Foreign contractors of
international tender projects
importing equipment/machinery,
food stuff etc are not
required to be registered.
ST is payable on import of
raw materials for manufact
ure of goods supplied
against international tender.
No zero-rating if supplies
are made by any registered
person to party awarded
international tender.
Supplies made to
contractors making supplies
against international tenders
not zero-rated/exempt.
DTRE facility available
against supplies for interna
tional tenders of WAPDA.
246
319
694
814
950