Sales Tax Instructions

Sales Tax Instructions, 2009
2 Levy of 1% additional
sales tax on nonregistered
persons.
3 Sales tax on ARL‘s
Naphtha Production.
4 Sales tax on POL
products (Furnace Oil).
5 Section 3(1A) of the
Sales Tax Act, 1990 as
amen ded by Sales Tax
(Amend ment)
Ordinance, 1999. [See
amendment in section
3(1A) in budget 2003-04]
6 Sales tax on POL products
from 11.12.1999.
7 Sales tax on POL
products.
8 Further tax under section
3(1A) of the Sales Tax
Act, 1990 on petroleum
products (Asphalt).
9 Levy of sales tax on
supply of petroleum
products by refineries.
10 Clarification regarding
registration of petrol
pumps.
11 Zero-rated supply of
petroleum products to
Export Processing Zones.
12 Refund claim of carry
forward filed by M/s.
KAPCO.
13 Export of POL to
Afghanistan – decision
C. No. 3(22)STP
/98, dated 3 rd
Sept., 1998.
C. No. 1/25-STT/
99, dated 28 th
April, 1999.
C. No. 3(51) STP
/99, dated 6 th
Nov., 1999.
C. No.1/253-STT
/99, dated 14 th
Dec., 1999.
C. No. (30) STR/
99, dated 15 th
Dec., 1999.
C.No. 1(30)STR
/99, dated 15 th
August, 2001
C. No. 1(30)STR/
2000, dated 7 th
Feb., 2002.
Sales Tax Ruling/
Instruction No.
15/ 2002, dated
15 th Feb., 2002.
C.No.1(3)STR/99
-Vol-1, dated 3 rd
March, 2003.
Sales Tax Ruling/
Instruction No.
10/ 2003, dated
30 th April, 2003
C. No. 2(1) ST-
L&P / 2000 (Pt)
dated 21 st
December, 2005
C.No.3 (1) STM
/2007 dated 27th
19.12.1997.
Supplies of PSO to storage 299
net-work exempt from ST.
Payment to be made at the
time of supply to dealers.
ST chargeable on Naphtha. 418
Assessable value of furnace
oil.
No further tax on
lubricating oil & greases
being Petroleum products.
Levy of ST on POL
Products on fixed sale
price.
Sales tax to be charged and
collected on POL as per
Board‘s letter dt 15.12.99.
Further tax is leviable on
asphalt being not a
petroleum product.
‗Operator‘ companies to
claim input tax. Exploration
companies to file return on
25 th .
Petrol pumps are not liable
to registration.
POL products for EPZ
zero-rated if consumed in
manufacture of exportable
goods.
Adjustment/refund of input
tax allowed paid on purch
ase of POL products used
in power generation further
used in taxable supplies.
Sales tax refund to be pend
till SOP is devised by CBR
492
511
511
746
796
798
889
901
1303
1473