Sales Tax Instructions

Sales Tax Instructions, 2009
22 Clarification of question
about sales tax among our
members.
23 Sales Tax – Budget Day
Instructions for the
budget 1998-99.
24 Levy of sales tax at retail
stage.
25 Sales tax registration of
distributors vide Notifi
cation No. SRO 538(I)
/98, dated 12 th June,
1998.
26 Levy of sales tax on retail
stage-its chargeability on
medicines/drugs.
27 Registration as single
unit.
28 Sales tax registration of
importers. [Rescinded vide
STGO No.3 of 2004 dated
12 th June, 2004]
29 Sales tax payments
Mingora/Swat.
30 Entitlement of input tax
credit under section 59 of
the Sales Tax Act, 1990
to voluntary registered
persons.
31 Sale of material to
defence organizations--
sales tax.
32 Levy of the sales tax
under SRO 528(I)/98,
dated 12 th June 1998
effective wef 1 st July
1998.
C. No.3(62) STP
/97-Pt.2, Dated
5 th June, 1998
C.No.1/10-STB/
98, dated 12 th
June, 1998.
C.No.5(1)STP/
98, dated 24 th
June, 1998.
C. No. 3(62) STP
/97 (Pt.I.), dated
29 th June, 1998
C. No. 5(1)
STP/98 dated 29 th
June, 1998
C. No. 3(62) STP
/97.Pt. dated 22 nd
July, 1998
Sales Tax General
Order No.3/
1998, dated
31 st July, 1998.
C. No. 2(65) STP
/95, dated 3 rd
Aug., 1998.
C. No. 3(62) STP
/97-PT(V), dated
3 rd Sept., 1998.
C. No. 1(76)-STT
/98, dated 24 th
Aug., 1998
C. No.2.(98) STP
/95.Pt., dated 3 rd
September, 1998
Supplies cannot be subject
to sales tax for the reason
that importer/manufacturer
is a registered person.
Instructions regarding
registration.
Single registration for all
retail out lets.
Manufacturer of cigarettes
to pay 1% further tax & add
itional tax in case dealer/wh
olesaler is not registered.
Retailer engaged in the
supply of taxable goods
besides supply of exempt
goods (medicines) shall be
liable to registration and
pay ST.
Registration as single unit
allowed but shall de-registe
r from other Collectorates.
Importer to quote
registration No. on B/E &
attach copy of return.
Voluntary Registration in
Swat & Mingora.
Input tax credit on stocks
not allowed on voluntary
registration.
From 1.8.98, persons
supplying taxable goods to
govt. depts. are compulsorily
required to be registered.
Commercial importers/
importers
-cummanufacturers
of machinery
who are not registered have
to pay ST.
258
258
264
269
270
279
285
286
298
289
299