Sales Tax Instructions

Sales Tax Instructions, 2009
5 Sales tax law applicable
to commercial importers
6 Collection of sales tax
from Steel Melters. [Ame
nded vide C. No. 4/93 -ST
/97, at 21.10.97 and C.No.
4/93 -STB /97, dt 27.1.98]
7 Collection of sales tax
from Steel Re-Rolling
Mills. [Withdrawn vide C.
No.4/05-STB /97, dated 21 st
October, 1997]
8 Collection of sales tax
from steel re-rolling
melts.
9 Collection of sales tax
from Steel Re-Rolling
Mills.
10 Collection of sales tax
from Steel Melters.
11 Minutes of the meetings
held with Pakistan Steel
Melters Association (PS
MA) and Pakistan Steel
Re-rolling Mills Associ
ation (PSMA) held at Cus
tom House, Lahore on Sat
urday, the 9 th May, 1998.
12 Collection of sales tax
from steel melters and
steel re-rolling mills.
13 Collection of sales tax
from Steel Melters and
Steel Re-Rolling Mills.
C. No. 3(51) STP
/97. Vol.III, dated
18 th September,
1997
C. No. 4/85-STB
/97, dated 18 th
September, 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. 4/93-STB
/97, dated 27 th
January, 1998
C. No. 4/20-STB/
98, dated 19 th
May, 1998.
C. No. 4/85-STB/
97, dated 24 th
April, 2001.
C. No. 4/93-STB/
97, dated 9 th Oct.,
2001.
tax, exemption threshold,
turnover tax, replace ment
invoice, input tax on stocks.
Clarification for commer
cial importers regarding tax
invoice, output tax, fixed
tax of 3%, audit and
replacement invoice.
No fixed tax scheme for
steel melters. Minimum
benchmark will be 1550
units of electricity for one
ton of ingots and billets.
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has been withdrawn.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
mill 200
units/ton.
Minimum benchmark of
1330 electricity units would
take effect from 18.9.1997.
Liability of steel melters to
be determined on the basis
of electricity consumption.
(1330 units/M.Ton.
Electricity consumption
bench mark for steel rerolling
mills and steel
melters.
Steel melters and steel rerolling
mills to pay tax on
conversion cost of Rs.
2500/M.T.
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