Sales Tax Instructions

Sales Tax Instructions, 2009
on Murabbajaat. /Instruction No.
20/2003, C.No.16
(4)ST/82-Pt, dt
15 th Aug., 2003.
110 A.P. No.160 on Para 22 C.No. 1/105-STT
& 25 of the AIR on the /98, dated 10 th
Accounts of Commandant
Sept., 2003.
Thal scouts for the
year 2000-2001. ―Loss of
Rs. 340,140 due to nondeduction
of sales tax‖.
111 Clarification regarding
the scope of SRO
130(I)/03 dated 31.1.2003
for the admissibility of
input tax credit on gas
bills containing sales tax
registration number and
address of the consumer.
112 Representation of M/s.
Honda fort (Pvt.) Ltd.
113 Sales tax on supply of
imported cotton in the
local market.
114 General sales tax on
condemned vehicles.
115 Special procedure for pay
ment of sales tax by steel
melters and re-rollers.
116 Collection of GST on the
disposal of condemned
vehicles of CPC.
117 Issue of chargeability of
sales tax on generation
and supply of electricity
by M/s. Khayaban-e-
Iqbal (Pvt.)Limited and
M/s. FTC management
company (Pvt.)Limited
for self consumption to
C. No. 1(31) STR
/2000 dated 9 th
June, 2004
C. No. 3(72) STP
/97 (Pt.), dated
2 nd July, 2004
C.No.3(13)St-L&
P/2004 (Pt.), dt
3 rd August, 2004
C.No.3(72)STP
/97 dated 23 rd
August, 2004
C. No. 4/85-STB
/97-Pt dated 2 nd
September, 2004
U.O No. 3(72)
STP/97 dt 22 nd
December, 2004
C. No. 1(11) STR
/2004 Dated 14 th
April, 2005
fruit classifiable under
Chapter 20 & attracts ST.
ST not leviable on trees but
chargeable on wood, logs
etc.
Any amendment made in
the statute or any
notification issued there
under, shall apply
prospectively unless
otherwise mentioned in the
amending statute or the
notification.
Gift items (foot mats etc)
given to purchasers as gifts
/give-away on delivery of
new vehicles is chargeable
to sales tax.
Sales tax is to be charged
@ 15% on local supply of
imported cotton.
15% ST is to be charged on
auction on value of
condemned vehicles.
Payment of sales tax by
steel melters and re-rollers.
Sales tax to be collected on
the bid value against
auction of vehicles of the
Cabinet Division.
Generation, distribution and
utilization of electricity in
private properties is not taxable
if used within proper
ty or building premises
without any intention for
furtherance of regular
business or otherwise on
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