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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

33 Issues relating to Courier<br />

Services.<br />

34 Suggestion for charging<br />

sales tax on services<br />

rendered/provided to/by<br />

Customs Agents.<br />

35 Complaint by M/s Ihsan<br />

Sons (Pvt) limited,<br />

Karachi regarding admissibility<br />

of sales tax<br />

refund on courier charges.<br />

36 Clarification regarding<br />

SRO 987(1)/99, dated<br />

30 th August, 1999.<br />

C. No. 1(15) STR<br />

/2000, dated 24 th<br />

Nov., 2001.<br />

C. No. 1/16-STB/<br />

2000, dated 5 th<br />

Dec., 2001.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling<br />

/Instruction No.<br />

10/ 2002, dated<br />

31 st Jan., 2002.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />

Instruction No.<br />

13/ 2002, dated<br />

11 th Feb., 2002.<br />

Clarification on various 776<br />

issues regarding courier<br />

services.<br />

Clarification regarding 780<br />

value, further tax & record<br />

keeping by Customs<br />

Agents.<br />

Refund on courier charges. 792<br />

Benefit of SRO 987 (1)/99<br />

not available to plant and<br />

machinery used for<br />

services.<br />

796<br />

37 Clarification regarding<br />

collection of activation<br />

tax and charging/ collection<br />

of CED/GST.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling<br />

/Instruction No.<br />

19/ 2002, dated<br />

15 th March, 2002.<br />

No exemption for mobile<br />

phone service in Swat.<br />

802<br />

38 Levy and collection of<br />

Central Excise Duty and<br />

services provided or<br />

rendered by persons<br />

engaged in telecommunication<br />

work as if it were<br />

sales tax.<br />

39 Liability of sales tax<br />

under supply of Food<br />

Rules, 1999.<br />

40 Application of GST<br />

threshold for service<br />

providers (Hotels).<br />

41 Clarification regarding<br />

adjustment of input tax<br />

paid on advertisement<br />

services against tax<br />

payable on taxable<br />

supplies. [Clarified vide<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling No.12 /<br />

2003 dated 19.05.2003.]<br />

C. No. 1/17/ STR<br />

/2000, dated 10 th<br />

April, 2002.<br />

C. No. 1(4) STR/<br />

2000, dated 20 th<br />

April, 2002.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />

Instruction No.<br />

63/ 2002, dated<br />

12 th Oct., 2002.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />

Instruction No.<br />

67/ 2002, dated<br />

11 th Nov., 2002.<br />

Selling of pre-paid<br />

telephone cards is not<br />

taxable activity.<br />

Hotel or Restaurant to fix<br />

sale price inclusive of ST.<br />

No offence if price is fixed<br />

exclusive of ST.<br />

Hotel and Restaurants to be<br />

treated as manufacturers.<br />

Input tax on advertisements<br />

allowed if invoice is issued<br />

by service provider directly<br />

to the client.<br />

812<br />

813<br />

858<br />

866

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