Sales Tax Instructions

Sales Tax Instructions, 2009
1 The Sales Tax (Amend
ment) Ordinance, 1999.
2 Levy of sales tax on
‗electricity‘ and ‗natural
gas‘ – requirement to
correctly print consumer
s‘/customers‘ name and
his tax registration/identif
cation numbers. [Amended
vide STGO No.12/99 dt. 12.
11.99. and rescinded vide
STGO 3/2004 dt 12.6. 04]
3 Clarification for claiming
adjustment of input tax.
4 Clarification on chargeability
and payment of
sales tax by producers of
LPG.
5 Representations on sales
tax issues.
6 Sales Tax General Order
No.16 of 2007. [Amended
vide STGO 29/2007 dt
6.12.07, STGO 03/2008 dt
17.1.08 STGO 09/2008 dt
11.2.08, STGO 19/2008 dt
25.4.08 STGO 30/08 dt
28.6.08, STGO 35/2008 dt
30.7.08, STGO 43/2008 dt
19.9.08 and STGO 06/2009
dt 9.1.09 and STGO
16/2009 dt 5.3.09]
7 Sales Tax General Order
No.17 of 2007. [Amended
vide STGO 22/2007 dt
12.10.2007, STGO 30/2007
dt 6.12.07, STGO 04/2008
dt 17.1.08, STGO 10/2008
dt 11.2.2008, STGO
20/2008 dt 25.4.08, STGO
36/2008 dt 30.7.08, STGO
F. No. 2(I)/99-
Pub., dated 13 th
August, 1999
Sales Tax General
Order No.8/
1999, dated 18 th
Sept., 1999.
C.No.3(13) STB /
96, dated 18 th
September, 1999
Sales Tax Ruling/
Instruction No.
15/ 2003, dated
16 th June, 2003.
C. No. 2(77) STP
/ 95(Vol.III),
dt.3 rd Sept., 2003.
Sales Tax Gen
eral Order 16/
2007
C.No.1(15)STT/
2005 dated 13 th
September, 2007
Sales Tax
General Order
17/2007
C.No.1(15)STT/
2005 dated 13 th
September, 2007
Powers to grant exemption
withdrawn from CBR.
Section 3(1A) amended.
section 71(2) regarding
turnover tax omitted.
Input tax adjustment,
regarding natural gas and
electricity.
Electricity/gas bills issued
without registration Nos.
shall be accepted for input
tax credit purposes.
LPG producers to pay ST at
bore-holes and wells stage.
Clarification on adjustment
of further tax and input tax
on diesel, electricity, gas
and telephone.
List of Sui Southern Gas
Company Limited
(SSGCL) consumers to
whom natural gas shall be
supplied at zero-rate.
List of Sui Northern Gas
Pipelines Limited (SNGPL)
consumers to whom natural
gas shall be supplied at
zero-rate.
450
468
468
912
928
1635
1659