Sales Tax Instructions

Sales Tax Instructions, 2009
6 Clarification regarding le
vy and chargeability of sa
les tax on lease given by
the mining department to
different persons on bid.
7 Removal of taxable supplies
for piling up at the
sales points without
issuance of tax invoice.
C. No.1/243/STT
/99, dated 11 th
April, 2001
Sales Tax Ruling/
Instruction No.
8/2002, dt.24 th
Jan., 2002.
The leasing of land tracts
for the purpose of mining
does not constitute ‗supply‘
but is a ‗rental‘ service,
which is exempt.
Removal of goods from
factory to head office-not
taxable supply.
683
791
8 Clarification regarding
advances received before
1 st April, 2001 on
pesticides.
9 Payment against a supply
partly in cash and partly
in kind.
10 Payment against a supply
made in kind.
11 Request for one time
payment of sales tax
without sales tax
registration on
consignment imported by
Sales Tax Ruling/
Instruction No.
30/ 2002, dated
10 th April, 2002.
Sales Tax Ruling/
Instruction No.
62/ 2002, dated
17 th Sept., 2002.
Sales Tax Ruling/
Instruction No.
7/2003, dt.15 th
April, 2003.
C. No. 3(2) STP
/99(Pt-2) Dated
9 th May, 2005
Habib Educational Trust.
12 Order. C. No.1(18)-CEB
/94 dated 2 nd
13 Sales Tax and Federal
Excise
budget
instructions 2006-07.
September, 2005
C. No. 1/1-STB
/2006 dated 5 th
June, 2006
Supply is taxable if partial
payment is received in
exempt period but delivery
is made after withdrawal of
exemption.
Payment of goods allowed
partly in cash and partly in
kind.
Payment against supply can
be made by transferring
property.
Habib Education Trust may
not registered for importing
pre-engineered and prefabricated
steel building
material which does not fall
in ambit of taxable activity.
All contravention cases
against cement manufactur
ers for non-observance of
condition of SRO 1030(I)
/94 be withdrawn.
Retail price, commercial
importers, steel melters and
re-rollers, registration,
refund, return, ginners,
supply, Alternative Dispute
Resolution Rules, recovery,
condonation of time limit.
811
852
899
1219
1282
1362
SWAT-- see FATA/PATA/Northern Area/AJK/ Balochistan
TAXABLE ACTIVITY :