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Sales Tax Instructions

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

pesticides and active<br />

ingredients thereof.<br />

45 Collection of sales tax on<br />

ships imported for<br />

breaking<br />

upto<br />

27.06.2007.<br />

2006 dated 12th<br />

July, 2006.<br />

C. No. 3/13-STB<br />

/98 dated 28 th<br />

June, 2007<br />

46 Steel sector survey. C. No. 3/12-STB<br />

/98 dated 12 th<br />

47 Special procedure for<br />

collection of sales tax<br />

from steel sector.<br />

48 Enforcement of <strong>Sales</strong><br />

<strong>Tax</strong> (Withholding) Rules,<br />

2007 (SRO 660(I)/2007<br />

dated 30.06.2007)<br />

TIME OF SUPPLY :<br />

July, 2007<br />

C. No. 3/13-STB<br />

/98 dated 13 th<br />

August, 2007<br />

C. No. 3(10) ST-<br />

L&P/2007 dated<br />

14 th November,<br />

2007.<br />

New procedure for ship<br />

breaking. Ships filed GD be<br />

fore 9.6.07 shall discharge<br />

ST liabilities by 30.06.07<br />

under old procedure<br />

Special Procedure for<br />

Collection of ST from Steel<br />

Sector vide SRO<br />

678(I)/2007 dt 6.7.07.<br />

Electricity bills to be<br />

reissued for July, 2007 on<br />

the basis of sales tax @<br />

Rs.4.75 per electricity unit<br />

where ST has not been<br />

reflected. to l steel melters.<br />

Collectorates failed to show<br />

any interest in implem<br />

entation of <strong>Sales</strong> <strong>Tax</strong> (With<br />

holding) Rules, 2007.<br />

1517<br />

1520<br />

1530<br />

1698<br />

1 Clarification regarding<br />

time of supply. [Rescinded<br />

vide STGO No.3 of 2004<br />

dated 12 th June, 2004]<br />

2 Levy of 1% additional<br />

sales tax on nonregistered<br />

persons.<br />

3 Clarification regarding<br />

time of supply / date of<br />

input tax for imported<br />

raw material.<br />

4 Leviability of sales tax on<br />

the security money.<br />

5 Application of Provincial<br />

<strong>Tax</strong> Ordinance, 2000 on<br />

the clubs.<br />

6 Request for clarification<br />

regarding chargeability of<br />

<strong>Sales</strong> <strong>Tax</strong> General<br />

Order No.6/<br />

1995, dated 1 st<br />

June, 1995.<br />

C. No. 3(22) STP<br />

/98, dated 3 rd<br />

Sept., 1998.<br />

C. No. 2(24) STP<br />

/95, Pt.II, dated<br />

5 th January , 1999<br />

C. No. 1/96-STT/<br />

99, dated 17 th<br />

May, 1999.<br />

C. No. 1(27) STR<br />

/2000, dated 28 th<br />

Feb., 2001.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />

Instruction No.<br />

ST chargeable on portion of<br />

advance payment received.<br />

Supplies of PSO to storage<br />

net-work exempt from ST.<br />

Payment to be made at the<br />

time of supply to dealers.<br />

Input tax should be adjusted<br />

in the tax period in which<br />

sales tax was paid on imp<br />

ort though delivery from<br />

port occurs in next month.<br />

ST on security moneyclarification.<br />

Clarification on various<br />

issues<br />

regarding<br />

clubs/provincial services.<br />

ST on pharmaceutical<br />

manufacturers- regardless<br />

108<br />

299<br />

363<br />

424<br />

666<br />

808

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