Sales Tax Instructions

Sales Tax Instructions, 2009
companies. October, 2006 illegal and liable to be
recovered.
C. No. 3(4) ST- Service providers to be treat
L&P/2005 dated ed as manufacturers. Adjust
20 th February, ment advice may be issued
2007
under SRO 666(I)/2005.
82 Adjustment note to
service providers.
83 Link Direct International
(Private) Limited
apportionment of input
sales tax / FED.
84 Rationalization of federal
levies on international air
travel.
85 Federal excise duty on
international travel.
86 Clarification regarding
taxation of charges under
mnp regime.
87 Clarification regarding
levy of GST against
contract with specific
reference to petroleum
exploration companies
working in joint venture.
88 Levy of special excise
duty on hotels &
restaurants. [withdrawn C.
No. 1(3)FED/2007/66500-R
dated 22.4.2009]
89 Scope and chargeability
of excise duty on
franchise services
90 Scope and chargeability
of excise duty on
franchise services.
91 Levy of special excise
duty under section 3A of
the Federal Excise Act,
2005.
C. No. 3(13)ST-
L&P/2006 dated
3 rd March, 2007
C. No. 1/1-STB
/2006 dated 23 rd
June, 2007
C.No.1(2)FED/2
007 dated 20 th
Oct ober, 2007
C. No. 1(17)CEB
/96(M) dated 19 th
November, 2007.
C.No.1/33-STB
2004 (main)
dated 13 th December,
2007.
C. No. 1(3)FED/
07/34033R dated
4 th March, 2009
C. No. 3(11)ST-
L&P/2009 dt 5th
March, 2009
C. No.3(11)ST-
L&P/2009 dated
16 th April, 2009
C. No. 1(3)FED
/2007/66500-R
dated 22 nd April,
2009
There is no provision for
input tax adjustment for
excisable services & can be
made for services subject to
excise duty in VAT mode.
FED to include combined
incidence of FED, Foreign
Travel Tax and Govt
Airport Tax to be collected
as Air Travel Tax.
Collection of FED due on
travel by air of passengers
embarking on international
journey to or from Pakistan.
Services relating to Mobile
Number Portability (MNP)
regime are not liable to
federal excise duty.
For goods consumed during
execution of the services, it
is held that all civil works
contracts shall be out of the
ambit of sales tax which
fulfill laid down criteria.
Since services provided by
hotels/restaurants are inclu
ded in Chapter 98, the same
are not liable to Special
Excise Duty.
Scope and chargeability of
excise duty on franchise
services
Definition and parameters
of franchise services.
Supplies of food by restau
rants are subject to ST as
manufacturers and suppliers
of cooked food and liable to
1481
1486
1516
1696
1713
1712
1813
1826
1828
1830