Sales Tax Instructions

Sales Tax Instructions, 2009
owners and tenants of
building – clarification
regarding.
118 Special procedure for
payment of sales tax by
steel sector on minimum
value addition basis.
119 Clarification regarding
SRO 948(I)/2005 dated
13.09.2005.
120 Chargeability of sales tax
on general repair works
contracts.
121 Sales tax on sale or
auction of used and
unserviceable able
vehicles.
122 Applicability of SRO 543
in respect of sales tax.
123 Levy of sales tax on retail
price basis.
124 Negative list of tariff
headings – SRO
530(I)/2005 and SRO
70(I)/2006.
125 Payment of sales tax at
the time of registration of
vehicle.
126 Clarification regarding
payment of sales tax on
local manufacturing of
household sewing
machine parts.
C. No. 4(85) STB
/97 dated 27 th
June, 2005
C.No.2/106-STB
/2005 dated 11 th
October, 2005
Sales Tax Circul
ar No. 02/2006
No.1/33-STB/04,
dt 20 th March, 06
C. No.3(72)STP
/97 (Pt-2) dated
2 nd August, 2006
C.No.3(6)ST-
L&P/2006 dated
8th August, 2006
C. No. 3(7) ST-
L&P/2006 dated
7 th September,
2006
C. No. 5/23-STB
/2005 dated 12 th
September, 2006
C. No. 3(12)St-
L&P/2004(pt)
dated 16 th
October, 2006
C. No. 4/2-
STB/2007 dated
3 rd Oct, 2007
non-commercial/nonbusiness
basis.
ST liabilities to be calcu
lated on electric consum
ption by steel melters and
electricity and gas
consumption by re-rollers.
SRO 948(I)/2005 is
exclusively meant for
agricultural tractors.
Services of construction
and civil works do not
attract the levy of sales tax.
Sales tax on such vehicles,
if sold or auctioned
otherwise than as stock-intrade,
will not be payable.
Packing and filling of gas
into cylinders and bottles is
covered by the definition of
‗manufacture‘ & required
to file the special return.
M/s Philip‘s supplies in
bulk to institutional buyers
for in-house consumption
cannot be considered retail
sale. Sales tax chargeable at
15% on the contract value.
Un-interrupted power
supply upto 1.5 KVA and
battery charges shall be
prospectively chargeable to
sales tax @ 15%.
1.5% ST not to be charged
on vehicles sold after 01.07.
06, if sales tax at 15% has
already been charged by
manufacturer or car dealer.
Local supply of sewing
machine parts is liable to
sales tax .
1235
1292
1327
1414
1417
1422
1426
1432
1688