Sales Tax Instructions

Sales Tax Instructions, 2009
2000).
12 Punjab Sales Tax
Ordinance, 2000 (II of
No. (II)/2000,
dated 30 th June,
2000
Levy of ST on certain
services in Punjab.
581
2000).
13 Sales tax on services. C. No. 4(80) STB
Retail (Pt), dt.1 st
14 The Sindh Sales Tax
Ordinance, 2000 (VII of
July, 2000.
Notification No.
Legis.1(8)/2000
dt.27 th July, 2000.
Levy of ST on 11 services. 583
Levy of ST on certain
services in Sindh.
588
2000).
15 Sales tax services. C. No. 4(80) STB
/98. Retail(Pt.),
dated 30 th
August, 2000
16 Sales tax on services. C. No. 4(80) STB
/2000(Pt), dated
5 th Sept., 2000.
17 Purchase of taxable goods C. No. 4(47) STB
from registered person /98(Pt-1), dated
and against prescribed 9 th September,
invoices.
2000
18 Application of Sales Tax
Act, 1990 to bakeries.
19 Payment of duty on
domestic air travel
services.
20 Sales tax registration of
customs agents.
21 Adjustment of input tax
on services – ‗Clearing
Agents‘.
C. No. 3(18)
STP/ 2000(Pt-II),
dated 13 th Oct.,
2000
C. No. 1(26) STR
/2000, dated 11 th
November, 2000
C. No. 1/(16)STR
/2000, dated 12 th
January, 2001
C. No. 1/16-STR
/2000, dated 15 th
January, 2001
New Head of account No.
0265000 assigned for depo
sit of CE Duty on services,
collected as sales tax.
CE duty to be collected on
ST on 3 services.
Supplies of parts for
maintenance/repair work
are taxable provided value
of service may be excluded
from value of the contract.
Bakeries to get registered or
enrolled as manufacturers.
Rule 96ZZA of the Central
Excise Rules, 1994 to be
followed till issuance of
new procedure.
Term ‗customs agent‘ in
Provincial Ordinances
cannot be extended to
include ‗shipping agents‘.
Sales tax paid on taxable
services is adjustable
against the output tax of a
registered person.
595
601
605
616
626
643
647