Sales Tax Instructions

Sales Tax Instructions, 2009
2 Formal exemption of
sales tax on pre-paid
cards for mobile cellular
services.
C. No. 1/54-STT/
98, dated 30 th
Nov., 1998.
3 Sales tax on services. C. No. 4(80) STB
/2000(Pt), dated
5 th Sept., 2000.
4 Excise duty on services. C. No. 1(26) STR
/2000, dated 11 th
5 Sales Tax Budget
Instructions 2001-2002.
6 Clarification regarding
SRO 987(1)/99, dated
30 th August, 1999.
June, 2001.
C. No. 3(9)ST-L
& P/2001, dated
18 th June, 2001.
Sales Tax Ruling/
Instruction No.
13/ 2002, dated
11 th Feb., 2002.
Value of pre-paid activated
and un-activated cards.
CE duty to be collected on
ST on 3 services.
Input tax adjustment on
telecommunication and
travel by air.
Instructions related to
telecommunication.
Benefit of SRO 987 (1)/99
not available to plant and
machinery used for
services.
342
601
707
709
796
7 Clarification regarding
collection of activation
tax and charging/ collection
of CED/GST.
Sales Tax Ruling/
Instruction No.
19/ 2002, dated
15 th March, 2002.
No exemption for mobile
phone service in Swat.
802
8 Levy and collection of
Central Excise Duty and
services provided or
rendered by persons
engaged telecommunication
work as if it were
sales tax.
9 Sales Tax Budget
Instructions 2004-2005.
10 CED on internet service
providers (ISPS) and data
network service providers
(DNOPS), using VSAT
as communication
medium.
11 Chargeability of central
excise duty on wireless
local loop.
C. No. 1/17/ STR
/2000, dated 10 th
April, 2002.
C. No. 1/33-STB
/2004, dated 13 th
June, 2004
C. No.1(17) CEB
/96-Pt. dated 25 th
October, 2004
C. No. 1(17)CEB
/96 dated 24 th
December, 2004
Selling of pre-paid
telephone cards is not
taxable activity.
Instructions related to
telecommunication.
Users of VSAT Terminals
for the purpose of Internet /
data communication service
only are not liable to central
excise duty
For trade discounts, central
excise duty is to be
calculated on discount ted
price, in terms of section 2
(46)(b) of the Sales Tax
Act, 1990.
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1093
1160
1177