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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
2 Federal Budget 1994-95 –<br />
instructions regarding<br />
matters relating to sales<br />
tax.<br />
3 Collection of sales tax on<br />
supplies made by<br />
wholesalers including<br />
dealers and distributors.<br />
4 Enforcement of sales tax<br />
laws on the persons liable<br />
to be registered under the<br />
<strong>Sales</strong> <strong>Tax</strong> Act, 1990.<br />
No.1/21-STB/ 94,<br />
dated 9 th June,<br />
1994<br />
C. No. 3(62)<br />
STP/97(Pt.I),<br />
dated 16 th<br />
September, 1998<br />
C. No. 1(6)STR/<br />
98, Pt., dated 4 th<br />
May, 1999<br />
<strong>Instructions</strong> related to<br />
section 37.<br />
CBR does not approve<br />
issuance of notice under<br />
section 37 to all<br />
Government and Semi-<br />
Government Departments.<br />
Action against persons who<br />
under declared their turn<br />
over. Simplified <strong>Sales</strong> <strong>Tax</strong><br />
Rules and Trade Enroll<br />
ment Certificate schemes.<br />
81<br />
315<br />
419<br />
PRINTERS, PRINTER RIBBON--see Computer<br />
PROCESSED/UNPROCESSED FABRIC/TEXTILE PROCESSING :<br />
1 Budget <strong>Instructions</strong> 1990-<br />
91 (<strong>Sales</strong> <strong>Tax</strong>)<br />
2 Fixed capacity tax on<br />
processed fabrics.<br />
3 Federal budget 1991-92 –<br />
<strong>Instructions</strong> regarding<br />
matters relating to sales<br />
tax.<br />
4 Federal budget 1992-93 –<br />
<strong>Instructions</strong> regarding<br />
matters relating to sales<br />
tax.<br />
5 Clarification regarding<br />
SRO. 598(I)/92 dated 18 th<br />
June, 1992.<br />
6 Chargeability of sales tax<br />
on different type of<br />
fabrics.<br />
7 <strong>Sales</strong> <strong>Tax</strong> Budget<br />
<strong>Instructions</strong> 1997-98.<br />
C. No. 2(58)-ST<br />
/89 dated 7 th<br />
June, 1990<br />
C. No. 1(40)GST<br />
-I/91, dated 15 th<br />
April, 1992<br />
C. No. 4(11)/91-<br />
STB, dated 30 th<br />
May, 1991.<br />
C. No. 4(13)/92-<br />
STB, dated 14 th<br />
May, 1992.<br />
C. No. 5(3)PC<br />
/92-(Part.I), dated<br />
27 th July, 1993<br />
C. No. 2/13/91-<br />
STB, dated 20 th<br />
Dec., 1994.<br />
Budget <strong>Instructions</strong> 5<br />
Exemption on plant/ mach<br />
inery under SRO 782(I)/91<br />
is available to manufacturer<br />
exported more than<br />
50% of total production.<br />
Rate of ST increased from<br />
Re. 0.25 to 0.50 per sq.<br />
meter.<br />
Rate of ST increased from<br />
Re. 0.50 to Re. 1.00 per sq.<br />
meter.<br />
Grey (un-processed) velvet<br />
is subject to fixed tax of Rs.<br />
1000/2500 per annum. At<br />
the same time is also liable<br />
to fixed tax as indicated in<br />
SRO 1118(I)/91.<br />
ST on Fabrics, Denim<br />
Fabric, Quilted products.<br />
C. No. 46-STB/ <strong>Instructions</strong> regading<br />
97, dated 13 th weaving/processing.<br />
29<br />
14<br />
31<br />
61<br />
100<br />
205
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 2 Federal Budget 1994-95 – instructions regarding matters relating to sales tax. 3 Collection of sales tax on supplies made by wholesalers including dealers and distributors. 4 Enforcement of sales tax laws on the persons liable to be registered under the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. No.1/21-STB/ 94, dated 9 th June, 1994 C. No. 3(62) STP/97(Pt.I), dated 16 th September, 1998 C. No. 1(6)STR/ 98, Pt., dated 4 th May, 1999 <strong>Instructions</strong> related to section 37. CBR does not approve issuance of notice under section 37 to all Government and Semi- Government Departments. Action against persons who under declared their turn over. Simplified <strong>Sales</strong> <strong>Tax</strong> Rules and Trade Enroll ment Certificate schemes. 81 315 419 PRINTERS, PRINTER RIBBON--see Computer PROCESSED/UNPROCESSED FABRIC/TEXTILE PROCESSING : 1 Budget <strong>Instructions</strong> 1990- 91 (<strong>Sales</strong> <strong>Tax</strong>) 2 Fixed capacity tax on processed fabrics. 3 Federal budget 1991-92 – <strong>Instructions</strong> regarding matters relating to sales tax. 4 Federal budget 1992-93 – <strong>Instructions</strong> regarding matters relating to sales tax. 5 Clarification regarding SRO. 598(I)/92 dated 18 th June, 1992. 6 Chargeability of sales tax on different type of fabrics. 7 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 1997-98. C. No. 2(58)-ST /89 dated 7 th June, 1990 C. No. 1(40)GST -I/91, dated 15 th April, 1992 C. No. 4(11)/91- STB, dated 30 th May, 1991. C. No. 4(13)/92- STB, dated 14 th May, 1992. C. No. 5(3)PC /92-(Part.I), dated 27 th July, 1993 C. No. 2/13/91- STB, dated 20 th Dec., 1994. Budget <strong>Instructions</strong> 5 Exemption on plant/ mach inery under SRO 782(I)/91 is available to manufacturer exported more than 50% of total production. Rate of ST increased from Re. 0.25 to 0.50 per sq. meter. Rate of ST increased from Re. 0.50 to Re. 1.00 per sq. meter. Grey (un-processed) velvet is subject to fixed tax of Rs. 1000/2500 per annum. At the same time is also liable to fixed tax as indicated in SRO 1118(I)/91. ST on Fabrics, Denim Fabric, Quilted products. C. No. 46-STB/ <strong>Instructions</strong> regading 97, dated 13 th weaving/processing. 29 14 31 61 100 205
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 8 <strong>Sales</strong> <strong>Tax</strong> – Budget Day <strong>Instructions</strong> for the budget 1998-99. 9 Levy of sales tax on hosiery goods-clarification regard. 10 Declaration of counts/ deniers and construction of textile goods in the tax invoices issued by manufacturers, producers, wholesalers, stockists, dealers and distributors. [Rescinded vide STGO No.3 of 2004 dt 12 th June, 2004] 11 Admissibility of input tax credit under SRO 578(I)/ 98 dated 12 th June, 1998. 12 <strong>Sales</strong> tax on textile processing units. 13 <strong>Sales</strong> tax on textile processing units. [Para 6 & 9 substituted by letter 4/84- STB/97 dated 01.02.2000.] 14 <strong>Sales</strong> tax on textile processing units. 15 Clarification regarding Refund Rules 2000 issued vide notification No.SRO 417(I)/2000 dated 20.6. 2000. [Withdrawn vide STGO 1/2002 dt 31.8.2002] 16 Zero-rating of sales tax on fishing net tyre cord nylon rope. June, 1997. C. No.1/10-STB/ 98, dated 12 th June, 1998. C. No. 3(14) STP /98, dated 28 th July, 1998. <strong>Sales</strong> <strong>Tax</strong> General Order No.5/ 1998, dated 28 th Aug., 1998. C. No. 2(5) STP/ 99, dated 8 th April, 1999. C. No. 3(32) STP / 99, dated 3 rd August, 1999 C. No. 4/84-STB /97, dated 28 th Dec., 1999. C. No. 4/84-STB/ 97, dated 1 st Feb., 2000. <strong>Sales</strong> <strong>Tax</strong> General Order No.3/ 2000, dated 31 st Aug., 2000. C. No.1(10) SIT /2005 dated 11 th April, 2007 <strong>Instructions</strong> regading weaving/processing. Exemption limit for Hosiery goods. Counts to be mentioned on invoice. Input tax adjustment allo wed on spares, lubricants, printing screens for textile. From 01.07.99 textile processing units to pay ST in normal GST system. Those working under vendor scheme may follow <strong>Sales</strong> <strong>Tax</strong> Order No.1/98. (i) Abolition of fixed tax on textile processing units-(ii) ST chargeable on vending charges. ST on textile processing units. Relaxation of condition of same state goods & continuous chain for textile sector upto certain date. Articles such as fishing nets, tyre cord, nylon or polypropylene ropes, or web slings are neither textiles nor articles thereof. 258 283 293 395 449 526 531 597 1499
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Yours faithfully For Meezan Enterpr
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 23.07.
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 paymen
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 1. Exa
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (v) In
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Sales Tax Instructions, 2009 addres
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 (5) Co
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Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 Please
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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 C. NO.
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