Sales Tax Instructions

Sales Tax Instructions, 2009
600/1/96, June, 1996
Sales Tax Standard.
25 Levy of sales tax on
business or non-business
use of goods produced in
the course of business.
26 Sales tax on copra/dried
coconut.
27 Sales Tax Budget
Instructions 1997-98.
28 Exemption of sales tax
under SRO. 230(I)/97,
clarification regarding.
29 Sales tax on disposable
syringes (90.18).
Sales Tax Circular
No. 2/ 1996,
dt. 21 st Nov.,
1996.
C. No.1/21-STT
/97, dated 28 th
May, 1997
C.No. 46-STB/
97, dated 13 th
June, 1997.
C. No. 1/11-STT
/97, dated 18 th
June, 1997
C. No. 1/51-STT
/96, dated 18 th
June, 1997
30 Sales tax on salt. C. No. 1/55-STT
/96, dated 2 nd
31 Collection of sales tax
from Steel Re-Rolling
Mills. [With drawn vide C.
No.4/05-STB /97, dated 21 st
October, 1997]
32 Collection of sales tax
from steel re-rolling
melts.
33 Collection of sales tax
from Steel Re-Rolling
Mills.
34 Clarification of question
about sales tax.
35 Sales Tax – Budget Day
Instructions for the
budget 1998-99.
August, 1997
C. No.4/93-STB
/97, dated 21 st
October, 1997
C. No.4/05-STB
/97, dated 21 st
October, 1997
C. No. 4/85-STB
/97, dated 21 st
October, 1997
C. No. 3(62) STP
/97-Pt.2, dated 5 th
June, 1998
C. No. 1/10-STB/
98, dated 12 th
June, 1998.
Tax Standards for sales tax
officers.
ST on in house use of
cotton seeds, etc.
Copra/dried coconut being
processed food are
chargeable to sales tax.
Baggage, relief goods, fix
ed sales tax on brick kilns,
weaving/processing, retail
tax, exemption threshold,
turnover tax, replace ment
invoice, input tax on stocks.
Combined harvesters, altern
ators generator sets and
fork lift trucks not covered
under SRO 230(I)/97.
Disposal syringe is neither
a ―substance‖ nor a ―drug‖
and is liable to sales tax.
Salt used for the purposes
other than human consum
ption is liable to sales tax.
Minimum benchmark 1550
units of electricity changed
to 1330 units. This letter
has been withdrawn.
Minimum benchmark 1550
units of electricity changed
to 1330 units.
Minimum benchmark for
automatic re-rolling mill is
150 units/ton. For Nonautomatic
200 units/ton.
Supplies cannot be subject
to sales tax for the reason
that importer/manufacturer
is a registered person.
ST @12.5% levied on
packaged milk/milk
products and import/local
supplies of palm and soya
185
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215
227
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228
258
258