Sales Tax Instructions

Sales Tax Instructions, 2009
2 Clarification regarding
Sales Tax Act, 1990.
3 Value of imported goods
for the purposes of sales
tax inclusion of 1%
regulatory duty levied
vide SRO 19 th September,
1992.
4 Value of goods supplied
by vendor to principal.[Wi
thdrawn vide STGO No.1
of 1998 dated 17.06.1998]
5 Value of imported goods
for the purposes of levy
of sales tax.
6 Levy of sales tax on
goods produced by
vendors from materials
supplied by principals.
7 Sales Tax Budget
Instructions 1995-96.
8 Amendment in sales tax
law.
9 Contents of sales tax
replacement invoice.
10 Value of taxable supply.
[Rescinded vide STGO
No.3 of 2004 dated 12 th
June, 2004]
11 Assessable values of steel
ingots.
/84 Dated 30 th
September, 1990
C. No. 1(5)GST-
I/91, dated 2 nd
March, 1992.
C. No. 1(33)GST
-I/92, dated 19 th
September, 1993
Sales Tax General
Order No.5/
1994, dated 6 th
April, 1994.
Sales Tax Circular
No.10/1994,
dt.27 th Oct., 1994.
Sales Tax General
Order No.1/
1995, dated 9 th
April, 1995.
C. No. 2/2-STB/
95, dated 14 th
June, 1995.
Sales Tax Gener
al Order No2/96
dt 16 th July, 1996
C. No. 1(77)STP
/95-Pt., dated 30 th
January, 1997
Sales Tax General
Order No. 4/
1997, dated 11 th
Oct., 1997.
C. No. 4/20-STB/
98, dated 25 th
May, 1998.
determined as per advertise
ment or through public
sector units.
Valuation of goods manu
factured on labor charges
shall not be less than open
market price. Exempt exc
ise duty shall not be includ
ed in value. For carrying
contraband goods vehicle
not to be confiscated.
Federal Government
exempted sales tax to the
extent of 0.125% of the
value of imported goods
which has been subjected to
one percent regulatory duty.
Tax liability of a vendor
supplying goods to
principal.
Value of imported goodsvalue
under section 25 +
custom duty actually paid.
Value of supply for
vendors.
21
63
71
94
102
Custom & CE duty to 108
include in value for
assessment at import stage.
STGO No. 1/95 rescinded. 176
The term ‗value‘ means the
price which registered
person receives for a supply
excluding amount of ST.
Markup on credit sales
should not be included in
value.
Value of steel ingots to be
less by Rs. 1000 from
billets of Pak Steel.
193
227
257