Sales Tax Instructions

Sales Tax Instructions, 2009
52 Consolidation of sales tax
general orders.
53 Sales Tax Budget
Instructions 2004-2005.
54 Sales tax on
laundry/drycleaners &
beauty parlors
55 Imposition of CED in
VAT mode on Shipping
Agents.
May, 2004
Sales Tax Gene
ral Order No.3 Of
2004 dated 12 th
June, 2004
C. No. 1/33-STB
/2004, dated 13 th
June, 2004
C. No. 4(80)STB
/98 (Retail),dated
5 th July, 2004
C. No. 1(6)STR
/2004 dated 15 th
July, 2004
56 Clarification. C. No.1(27) STR
/2000, dated 28 th
57 Clarification regarding
threshold limit of sales
tax on hotels.
58 Exemption threshold in
respect of laundries /
drycleaners beauty
parlors, caterers, hotels
and restaurants.
59 Clarification regarding
threshold limit of sales
tax on hotels.
60 Minimum benchmark for
custom agent‘s services.
61 Clarification for payment
of sales tax under Rule
75, Chapter –XI of the
Sales Tax Special
Procedure Rules, 2004.
July, 2004
C. No. 1(14) STR
/1999 dated 28 th
July, 2004
C. No.1(14) STR
/2000 (Vol-II),
dated 31 st July,
2004
C.No. 1(14) STR
/2000 (Vol-II)
dated 31 st July,
2004
C. No. 1(16) STR
/2000 dated 9 th
August, 2004
C. No. 1/27-STP
/2000 dated 11 th
August, 2004
freight forwarder) is liable
to CED @ 5%.
Consolidation of various
General Orders. Instruc
tions related to services.
Instructions related to
services.
Threshold for laundries /
dry cleaners and beauty
parlors is Rs. 5 million.
Tax is on providing service
of stevedoring & does not
include amount received for
other ancillary charges for
transportation, labor etc.
Marriage halls and lawns
are to be treated as ―Service
Providers‖.
Hotel providing taxable
services to be registered as
threshold of five million/
annum is prescribed for
retailers/manufacturers and
not for service providers.
Laundries/drycleaners/beau
ty parlors/caterers to be
treated as retailers & manu
facturers. Restaurants to be
treated as ‗Manufacturer‘.
Restaurant providing food,
beverages & other eatables
only is to be treated as
`Manufacturers‘.
Custom agents to issue a
separate bill to clients
indicating the actual value /
commission received.
If a registered service
provider does not collect or
collects less than the usual
charges, he shall pay the
full sales tax due.
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