Sales Tax Instructions

Sales Tax Instructions, 2009
35 Tax reforms-clearing
house.
C. No. 3(20) STP
/98, dated 25 th
July, 1998
Clearing House has been
instituted in the CBR for
monitoring of refund.
281
36 Refund claim under
section 10 of Sales Tax
Act, 1990.
37 Profiling of exporters for
the purpose of the sales
tax in terms of SRO
906(I)/98, dated 12 th
August, 1998.
38 Implementation of amend
ment made in section 10
of the Sales Tax Act,
1990.
39 Clarification regarding
admissibility of refund.
40 Refund claims pending
on account of verification
of deposit of input tax.
41 Refund of sales tax to
commercial exporter.
42 Sanction of sales tax
refunds relating to
exports.
43 SRO 825(I)/98, dated 21 st
July, 1998.
44 Clarification regarding
input tax adjustment on
supplies of goods under
SRO 826(I)/98, dated 21-
7-1998
C. No. 2(98) STP
/ 95, dated 27 th
Aug., 1998.
Standing Order (i)
No. 4 Of 1998
dated 29 th
August, 1998
C. No. 2(1) STP
/97(Pt.I), dated
9 th September,
1998
C. No. 2(98) STP
/95.PT, dated 15 th
Sept., 1998.
C. No.3(76) STM
/96, dated 30 th
September, 1998
C. No. C (STD)
/96, dated 10 th
October, 1998
C. No. 6/12-STB
/98, dated 12 th
October, 1998.
C.No. 3(39) STP
/98, dated 21 st
October, 1998
C. No. 3(28) STP
/ 98, dated 28 th
January, 1999
ST refund of packing
materials on export of
rice/fish.
Category of exporters for
refund may be formed i.e.,
‗Gold‘, Silver‘ or ‗Other‘:
Payment of refund to the
registered person has been
replaced by carry forward
procedure.
Refund on packing material
for export of rice allowed
(zero-rated).
Refund claims of APTMA
to be sanctioned on provid
ing bond along with crosscheque
equivalent to 25%
of the amount of refund.
A person is not
manufacturer-cum-exporter
who buys raw materials and
gets goods manufactured
from others on job basis.
Refunds should not be held
up for determination of
input-output ratios which
may be confirmed at the
time of post refund audit.
SRO 825(I)/98 amended &
refund revived as available
to them under the rescinded
SRO 695(I)/96.
Supplies made to
Commercial/ Manufacturercum-Exporter
with out
payment of ST are not
entitled for input tax
adjustment/refund under
SRO 826(I)/98.
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