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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

tributor holding on behalf<br />

of the manufacture.<br />

19 <strong>Sales</strong> tax exemption for<br />

the supply of medicines,<br />

non-medicines to national<br />

program for family planning<br />

and primary health<br />

care.<br />

20 <strong>Sales</strong> tax exemption on<br />

the raw materials for the<br />

manufacture of pharmaceutical<br />

products vide<br />

SRO 211(I)/2002, dated<br />

7 th April, 2002.<br />

21 <strong>Sales</strong> <strong>Tax</strong> Budget<br />

<strong>Instructions</strong> 2002-2003.<br />

22 <strong>Sales</strong> tax exemption on<br />

the raw materials for the<br />

manufacture of phramaceutical<br />

products vide<br />

SRO 211(1)/2002, dated<br />

7 th April, 2002.<br />

23 Refund of sales tax paid<br />

on domestically manufactured<br />

stocks of medicines<br />

held on 22 nd August,<br />

2002.<br />

24 <strong>Sales</strong> <strong>Tax</strong> exemption on<br />

import of raw material for<br />

the manufacture of pharmaceutical<br />

products.<br />

[Amended vide O.M.<br />

1(51)STT/96 dt. 08.03.03.]<br />

25 <strong>Sales</strong> <strong>Tax</strong> exemption on<br />

import of raw material for<br />

the manufacture of<br />

pharmaceutical products.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />

Instruction No.<br />

25/ 2002, dated<br />

1 st April, 2002.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />

Instruction No.<br />

41/2002, dated<br />

15 th May, 2002.<br />

C. No. 1/4-STE/<br />

2002, dated 15 th<br />

June, 2002.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling<br />

/Instruction No.<br />

59/2002, dated<br />

2nd Aug., 2002.<br />

C. No. 1(8)STT/<br />

2002, dated 11 th<br />

Sept., 2002.<br />

C. No. 1(51)STT/<br />

96, dated 17 th<br />

Feb., 2003<br />

C. No. 1(51)<br />

STT/ 96, dated<br />

8 th March, 2003.<br />

Exemption on pharmaceuticals<br />

supplied under<br />

grant-in-aid agreement.<br />

Exemption<br />

on<br />

pharmaceutical raw<br />

materials available under<br />

previous SROs (349, 1147,<br />

587) continues under new<br />

SRO 211(1)/2002.<br />

Supplies of taxable pharm<br />

aceuticals made to govt<br />

hospitals chargeable to tax<br />

on tender/contract price<br />

instead of retail price.<br />

ST exemption on raw<br />

materials<br />

of<br />

pharmaceuticals.<br />

Refund allowed on ST paid<br />

on medicines from 1 st to<br />

31 st July, 2002 and on<br />

imports from 1/7/ 2002 to<br />

22/08/2002.<br />

Clearance of consignments<br />

of raw material under SRO<br />

211(1)/2002 or covered<br />

under notification<br />

superceded vide SRO<br />

372(I)/2002.<br />

Clearance of raw material<br />

under SRO 211(1)/2002 or<br />

covered under superceded<br />

SRO 372(I)/2002.<br />

809<br />

818<br />

829<br />

842<br />

849<br />

884<br />

889<br />

PLANT & MACHINERY :<br />

1 Locally manufactured<br />

electric motors<br />

clarification thereof.<br />

C. No. 9(98)-ST<br />

/72, dated 20 th<br />

July, 1993<br />

Every type of electric motor<br />

falling under PCT Heading<br />

No. 85.01 is exempt from<br />

sales tax irrespective of the<br />

60

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