Sales Tax Instructions

Sales Tax Instructions, 2009
Anjuman
Rawalpindi.
Tajran,
18 GST at retail-instructions
regarding.
19 Ordinance No.XVI of
2002.
20 Clarification regarding
claim of input tax against
electricity bills by a unit
engaged in retail sales
activities.[clarified by
letter C. No. 1(3) STR/
2000 dated 02.10.2002]
21 Clarification regarding
claim of input tax on
electricity bills by a unit
engaged in retail sales
activities.
22 Sales Tax Budget
Instruction 2003-2004.
23 Letter on the status of
restaurants.
24 Request to clarify that
retailer is entitled to
claim adjustment of input
tax paid on raw materials
and vending charges paid
to the vendors against
output tax charged on
supplies made through
retail outlets.
25 Sales tax jewelers
(retailers).
26 Request to clarify that a
retailer is entitled to
claim adjustment of input
tax paid on raw materials
and conversion charges
/98, dated 8 th
May, 2001
C. No. 1(16) STR
/98, dated 18 th
July, 2001
Dated. 21 st
March, 2002.
C. No. 1(3)STR/
2000, dated 24 th
Sept., 2002.
C. No. 1(3) STR/
2000, dated 2 nd
Oct., 2002.
C. No. 1/5-STB/
2003, dated 7 th
June, 2003.
C. No. 1(14) STR
/ 2002 (Vol-I), dt.
11 th July, 2003.
C. No. 2(1) STP
/2000(Pt.), dated
13 th April, 2004
C. No. 3(13) STP
/2000 (Vol.-I), dt
29 th May, 2004
C. No. 2(1) STP
/2000(Pt.I), dated
12 th June, 2004
Rs. 1 million/year have an
option to enlist/ enroll/
register. No enlistment tax
from 1.7.2001.
Instructions regarding
enlistment tax, turnover,
retailers, survey forms.
Withdrawal of exemption
on pharmaceuticals. ST
chargeable on retail price &
exempt from further tax.
Input tax adjustment
against electricity bills
allowed to retailers.
Input tax adjustment
against electricity bills
allowed to retai-lersclarificaiton
of letter dated
24.09.2002.
Instructions related to
retailers.
Restaurants to be treated as
manufacturers.
A retailer can be registered
as manufacturer. He is also
entitled for claiming
adjustment of input tax on
processing charges incurred
by him in the course of
taxable activities, on the
manufacture of goods sold
at his retail outlets.
Jewellers registered as
retailers may avail benefit
of SRO 246(I)/2004.
A registered retailer may
purchase raw material and
get goods manufactured
from registered vendors
against sales tax invoices
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