Sales Tax Instructions

Sales Tax Instructions, 2009
86 Sales tax on sales of
scrap.
87 Collection of sales tax
from steel melters and
steel re-rolling mills.
C. No. 3(54)STP
/99(Pt.1), dated
12 th April, 2001.
C.No.4/85-STB/
97, dated 24 th
April, 2001.
88 Excise duty on services. C. No. 1(26) STR
/2000, dated 11 th
89 Levy of sales tax on
services rendered by
clubs.
90 Sales tax on POL
products.
91 Ordinance No.XLVIII of
2001.
92 Sales tax on sale of scrap
by provincial departments
through auction.
93 Sales tax on information
technology and local area
network equipment.
94 Levy of sales tax on
supplies of unsold stock
held before 02.09.2001
made by importers and
manufacturers of
fertilizer other than urea
fertilizer.
95 Inclusion of General
Sales Tax in contract
agreement.
96 Imposition of sales tax
Spectraban Ultra 28.
97 Clarification regarding
sales tax on the fertilizer
(DAP).
98 General sales tax/sales
tax on purchase of
computer accessories/
stationery.
June, 2001.
C. No. 1(27) STR
/2000, dated 2 nd
July, 2001.
C. No. 1(30) STR
/99, dated 15 th
August, 2001
dt. 2 nd Sept.,
2001.
C.No.3(62)STP/
99 (Pt-III), dt 11 th
October, 2001
C. No. 1/98-STT/
2000, dated 18 th
Oct., 2001.
C. No. 1/57-STT/
97-Pt, dated 14 th
Nov., 2001.
C. No. 3(72)STP/
97 (Pt.11), dated
20 th Nov., 2001.
C.No. 1/6-STT/
2001, dated 28 th
November, 2001
Sales Tax Ruling
/Inst No. 5/02,
dt.19 th Jan., 2002.
Sales Tax Ruling/
Instruction No.
11/ 2002, dated
31 st Jan., 2002.
Fixed & moveable assets
chargeable to ST.
684
Electricity consumption 690
bench mark for steel rerolling
mills and steel
melters.
Input tax adjustment on 707
teleco-mmunication and
travel by air.
Chargeability of ST on subs 727
cription/Admission/member
ship fee & security deposit.
Sales tax to be charged and 746
collected on POL as per
Board‘s letter dt 15.12.99.
Withdrawal of exemption. 752
Supplies of scrap through
auction by Federal/
Provincial Govt is taxable.
Networking equipment and
data communication
devices not exempt.
No exemption on stocks of
fertilizers lying on
01.09.2001.
ST chargeable on supply of
taxable goods during
repair/maintenance work.
‗Spectra Ban Ultra‘ (PCT-
3304.9910 is chargeable to
sales tax w.e.f. 16.08.1999.
ST on importers of
fertilizers- further tax not
chargeable.
Items of general use like
blank CDs & speakers not
exempt.
764
766
773
775
778
786
793