Sales Tax Instructions

Sales Tax Instructions, 2009
rated goods. Based Refund Analysis
System (RRAS), without
subjecting them to all
STARR check.
194 Progress regarding
liquidation of refund
pendency.
195 Simplifying of refund
procedure on packing
material used in exported
goods and supply of zerorated
goods.
196 Export of POL to
Afghanistan – decision
taken in Collectors‘
conference on 22-01-
2007.
197 Refund claims relating to
local supplies made by
the five export-oriented
zero-rated sectors -
instructions regarding.
198 Sanction of refund of
input tax paid on import
of raw materials/plant and
machinery subsequently
supplied @ zero percent.
199 Simplifying of refund
procedure on packing
material used in exported
goods and supply of zerorated
goods.
200 Simplifying of refund
procedure on packing
material used in exported
goods and supply of zerorated
goods.
201 Guidelines for processing
of refund claims filed by
commercial exporters.
C. No. 1(56)STM
/2006 dated 18 th
January, 2007
C. No.3 (1) STM
/2007 dated 19 th
January, 2007
C.No.3 (1) STM
/2007 dated 27 th
January, 2007
Sales Tax Gener
al Order 2/2007
C. No.5/8-STB/
2005 dated 6 th
February, 2007
C. No. 5/8-STB
/2005 dated 6 th
February, 2007
C. No. 1(56)/
STM /2006 dated
8 th February,
2007
C. No.1 (56)/
STM/2006 dated
8 th February,
2007
C. No. 2(1)ST-
L&P /2000 (Pt)
dt 24 th Feb., 2007
Refund pendency be
liquidated within a week‘s
time
Changes in software of
Central Repository
(STARR) for zero-rated
sectors.
Sales tax refund to be pend
till SOP is devised by CBR
for regulating export of
POL to Afghanistan under
DTRE/duty drawback or
refund.
Refund to five zero-rated
sectors on purchases made
prior to 06.06.2005 shall
only be payable if such
goods have been exported
by 31.12.2005 and no
refund shall be admissible
against local supply thereof.
sales tax paid prior to zerorating
at import stage shall
be refundable if the supply
was subsequently made @
zero-percent
Refund claimed allowed on
of packing material & other
residual inputs.
Check for refund less than
Rs. 50,000/- shall not apply
to those cases where total
amount claimed is less than
Rs.10,000/-.
Guidelines for processing
of refund claims filed by
commercial exporters.
1470
1470
1473
1474
1474
1475
1476
1484
202 ICI Pakistan Powergen C. No. 3(4)ST- Amount of excess input tax 1485