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Sales Tax Instructions

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

duty on navigation serv<br />

ices rendered by CAA.<br />

72 Budget proposals 2006-<br />

07: Issues relating to<br />

excise duty on banking<br />

services.<br />

73 Registration of money<br />

changers, foreign exch<br />

ange dealers, exchange<br />

companies, burglar alarm<br />

and vehicle tracking<br />

companies.<br />

74 Collection of general<br />

sales tax on<br />

advertisements telecast<br />

on television<br />

75 Federal excise duty on<br />

international air travel.<br />

76 Excise duty on<br />

international air travel.<br />

77 Non-adjustment of excise<br />

duty on international air<br />

travel.<br />

78 Excise duty on<br />

international air travel.<br />

79 Refund claims filed by<br />

payphone companies.<br />

80 Request for allowing<br />

filing of return and<br />

payment of excise duty<br />

on domestic air travel.<br />

81 Excise duty refund claims<br />

filed by payphone<br />

/96 dated 20 th<br />

March 2006<br />

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

/2006 dated<br />

24 th June, 2006<br />

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

/2006 dated<br />

28 th June, 2006<br />

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

/2000 dated 29 th<br />

June, 2006<br />

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

/2006 dated 17 th<br />

July, 2006.<br />

Federal Excise<br />

Circular No. 01/<br />

2006 C.No.1/1-<br />

STB /2006 (Pt) dt<br />

24 th July, 2006<br />

Federal Excise<br />

Circular No.02/<br />

2006 C.No.1/1-<br />

STB /2006 dated<br />

24 th July, 2006<br />

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

/2006 dated 28 th<br />

July, 2006<br />

C. No. 1(17)CEB<br />

/96 dated 2 nd<br />

August, 2006<br />

D.O. No. 1/1-<br />

STB/2006 dated<br />

15 th October,<br />

2006<br />

provided by CAA on<br />

commercial basis or not.<br />

Concerns of Pakistan<br />

Banking Association on<br />

excise duty levied on nonfund<br />

services of banking.<br />

5% excise duty on money<br />

exchanges commission,<br />

burglar alarm. Vehicle<br />

tracking companies are<br />

liable to excise duty @ 15%<br />

(VAT mode) wef. 1.7.06.<br />

Letter dated 14.02.06 is<br />

withdrawn therefore M/s.<br />

PTV may file return on 15 th<br />

of the month following the<br />

month of services.<br />

15% excise duty to be<br />

collected on travel by air on<br />

international journey from<br />

Pakistan w.e.f. 1.8.2006.<br />

Rates of excise duty on<br />

tickets issued to passengers<br />

embarking on international<br />

air journey originating/<br />

starting from Pakistan.<br />

For the purpose of payment<br />

of excise duty chargeable<br />

on international air travel,<br />

no input tax adjustment<br />

shall be allowed.<br />

The CVT @ 1.5% is<br />

leviable on international air<br />

travel has been abolished.<br />

Refund of excise duty shall<br />

not be admissible as the<br />

incidence of duty has been<br />

passed on to consumers of<br />

pay phone companies.<br />

Airlines to deposit excise<br />

duty for services provided<br />

during a month by the 27 th<br />

day of the following month.<br />

U.O. No.F.1(17) Refund obtained by<br />

CEB /96 dt 28 th payphone companies was<br />

1398<br />

1400<br />

1401<br />

1407<br />

1411<br />

1412<br />

1413<br />

1415<br />

1430<br />

1432

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