06.03.2018 Views

Sales Tax Instructions

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

cleared under SRO<br />

403(I)/98, dated<br />

13.06.1998.<br />

47 Levy of 12.5% General<br />

<strong>Sales</strong> <strong>Tax</strong>.<br />

48 <strong>Sales</strong> <strong>Tax</strong> Registration/<br />

Trade Enlistment Certificate.<br />

49 Exemption from sales tax<br />

on ―Fertilizers‖.<br />

50 Applicability of sales tax<br />

on supply of methanol<br />

and thinner.<br />

51 Exemption of general<br />

sales tax--classification of<br />

silica sand and chargeabil<br />

ity of sales tax thereon.<br />

52 Clarification regarding<br />

notification No. 38(I)/98<br />

dated 21.10.1998.<br />

53 Exemption from sales tax<br />

on postage stamps and<br />

postal stationary and<br />

judicial and non-judicial<br />

papers.<br />

54 Application of GST on<br />

old contracts.<br />

55 Levy of sales tax on<br />

supplies to FATA/PATA<br />

or supplies from FATA/<br />

PATA.<br />

56 <strong>Sales</strong> tax on ARL‘s<br />

Naphtha Production.<br />

/98, dated 26 th<br />

Oct. 1998<br />

C.No.3(72)STP/<br />

97, dated 17 th<br />

Nov., 1998.<br />

C.No.2(65)STP/9<br />

5, dated 18 th<br />

Nov., 1998.<br />

C. No. 1/57-STT/<br />

97, dated 3 rd<br />

Dec., 1998.<br />

C. No. 1/16-STT/<br />

94, dated 4 th Jan.,<br />

1999.<br />

C.No.1/134-STT<br />

/98, dated 4 th<br />

January, 1999<br />

No.3(47)STP/98,<br />

dated 5 th January,<br />

1999<br />

C. No. 1/180-<br />

STT /94, dated<br />

26 th Jan., 1999.<br />

C. No. 3(72) STP<br />

/97 (Pt-I)P.<br />

69672/C, dated<br />

4 th February ,<br />

1999<br />

C. No. 2(38) STP<br />

/97, dated 15 th<br />

April, 1999.<br />

vehicle is sold before the<br />

expiry of 5 years, no<br />

concession in payment of<br />

sales tax is admissible in<br />

such cases.<br />

ST to be charged<br />

irrespective of contract<br />

under section 64A of the<br />

<strong>Sales</strong> of Goods Act, 1930.<br />

Voluntary registration for<br />

importers/manufacturers of<br />

FATA/ PATA/AJK.<br />

Importers of AJK liable to<br />

ST in Pakistan.<br />

Sodium Nitrate is not fer<br />

tilizer. Ammonium nitrate<br />

/potassium chloride/potass<br />

ium nitrate are fertilizers.<br />

Methanol and thinner are<br />

chargeable to ST.<br />

Sand (commonly known as<br />

―raitee / bajri‖) of PCT<br />

heading 2505.1000 is<br />

chargeable to sales tax.<br />

ST is leviable on CNG kits<br />

and cylinders if imported<br />

and sold to the clients<br />

Postage Stamps and postal<br />

stationery not exempt.<br />

ST shall be paid on all<br />

supplies made on or after<br />

01.07.1998 irrespective of<br />

the date of contract under<br />

section 64-A of the Sale of<br />

Goods Act, 1930.<br />

Supplies to and from<br />

FATA/PATA taxable.<br />

335<br />

337<br />

347<br />

363<br />

368<br />

368<br />

372<br />

377<br />

409<br />

C. No. 1/25-STT/ ST chargeable on Naphtha. 418<br />

99, dated 28 th

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!