Sales Tax Instructions

Sales Tax Instructions, 2009
13 Refund on raw materials
for finished goods
exported.
14 Exemption of sales tax on
supply of consumer
goods by commercial imp
orters- SRO 674(I)/ 97,
dated 29 th August, 1997.
2. Levy of 3% additional
tax on the importers who
do not get registered--
SRO 675(I) /97, dated
29th August, 1997.
15 Problems faced by the
registration division
Collectorate of Sales Tax
(West), Karachi.
16 Exemption of sales tax on
supply of consumer goo
ds by commercial import
er-- SRO 674(I)/97, dated
29.08.1997. 2. Levy of
3% additional tax on the
importers who do not get
registered--SRO675(I)/
97, dated 29.08.1997.
17 Issues relating to compulsory
registration of
importers.
18 Sales tax registration
issues.
19 Sales tax on samples
having no commercial
value.
20 Clarification regarding
Sales Tax.
21 Sales Tax registration of
importers.
C. No. 3(85) STP
97 dated 26 th
November, 1997
C. No. 3(62) STP
/97-Pt., dated Ist
January, 1998
C. No. 3(62) STP
/97.Pt.1, dated 5 th
Jan., 1998.
C. No. 3(62) STP
/97-Pt.I), dated
27 th February,
1998
C. No. 3(62)STP/
97-Pt.IV, dated
12 th March, 1998.
C. No. 3(62)STP/
97(Pt-I), dated
14.03.1998
C. No.3(62) STP
/95, dated 19 th
March, 1998
C. No. 3(62) STP
/97.Pt.I, dated
26 th March, 1998
C. No. 3(62) STP
/97.Pt.I, dated
26 th March, 1998
The job workers/vendors
having turnover of Rs. one
million required to be
registered for their supplies.
From 1.1.1998 importers of
consumer goods/durables
required to be registered.
2.All commercial importers
making taxable supplies of
all kinds of goods will be
registered otherwise pay
additional tax of 3%.
De-registration of
manufacturer- regarding
one time registration.
Registration of importers:
(i) of exempt goods not
required; (ii) of industrial
goods not required if
already registered at local
stage;
(iii) of goods mentioned in
SRO 674 & SRO 675 is
required.
Compulsory registration of
impor-ters.
234
236
236
241
243
Registration of importers. 245
Samples of no commercial
value exempt from sales tax
so registration not required.
Foreign contractors of
international tender projects
importing equipment/machinery,
food stuff etc are not
required to be registered.
No registration for an
importer of goods for inhouse
use or imported mach
inery exempt from S. Tax.
246
246
247