Sales Tax Instructions

Sales Tax Instructions, 2009
16 Ordinance No. XXV of
2002.
Dated. 6 th
2002.
June,
exempt from further tax.
Amendments in section 6-
application of section 31A
of the Customs Act.
824
PALM OIL--see Edible Oil
PAPER & PAPER BOARD:
1 Wholesale tax on paper
board.
2 Enhancement of fixed tax
on paper cones and non
spiral paper cheese
leviable vide SRO
695(I)/92, dated 22 nd
July, 1992.
C. No. 5(17)PC/
91-ST(Vol.II) dt
27 th Sept, 1993
C. No. 16(40)-ST
/75, dated 31 st
October, 1993
Sales tax is not payable by
the Packages Ltd., as a
wholesaler.
Enhancement of rate of
sales tax on paper Cones
and Non Spiral Cheese
from 1.5 paisa to two paisa
per cone and non-spiral
cheese.
63
65
3 Exemption of sales tax /
registration.
C.No. 3(2) STP/
99. Pt., dated 2 nd
April, 1999
4 GST on paper cones. C. No. 1(74)STM
/2000 dated 16 th
5 Self-clearance scheme for
paper and paper board
industries under Central
Excise General Order
No.3/2001 dated 20 th
December, 2001.
6 Situation paper on paper
& paper board industry.
December, 2000
C.No.3(1)STP/
2000, dated 16 th
July, 2002.
C.No.CA–II/RPB
A/ST&CE/ 2004/
536 dt 4 th Jan, 05
Newspapers, books, journ
als and periodicals exclude
ing directories are not
required to be registered.
Minimum prices of items
mentioned in SRO 762(I)/
96 incorporate mechanism
for regular periodic review.
Value includes element of
CED.
Situation paper on paper &
paper board industry.
390
638
840
1178
PATA--See FATA/PATA/Northern Area/AJK/Balochistan
PAYMENT OF SALES TAX--see Time And Manner Of Payment
PAYMENT THROUGH BANKING CHANNEL:
1 Clarification regarding
date of submission of
C. No. 3(48)
STP/98, dated
The date of payment, throu
gh cash/cheque shall be trea
357