Sales Tax Instructions

Sales Tax Instructions, 2009
No. 11/2003 dt. 12.05.2003]
34 Application of Provincial
Tax Ordinance, 2000 on
the clubs.
35 Sales Tax Budget
Instructions 2001-2002.
36 Charging of sales tax on
withholding tax component.[Withdrawn
vide Sales
Tax Ruling/Instructions
No. 11/2003 dt. 12.05.03.]
37 Issues relating to Special
Procedure for Jeweller‘s
Rules, 2001.
38 SRO. 448(I)/2000, dated
1.07.2000.
39 Clarification regarding
value of supply.
40 Collection of sales tax
from Steel Melters and
Steel Re-Rolling Mills.
41 Request for clarification
of sales tax regarding
imported vehicles under
the gift scheme and
registered vehicles in
Pakistan.
42 Chargeability of sales tax
on fixed fuel component
of energy purchase price.
43 Suggestion for charging
sales tax on services
rendered/provided to/by
Customs Agents.
44 Sales tax on Pharmaceuticals.
C. No. 1(27) STR
/2000, dated 28 th
Feb., 2001.
C. No. 3(9) ST-L
& P/2001, dated
18 th June, 2001.
C. No. 3(19) STP
/2000, dated 23 rd
July, 2001.
C. No. 3(13) STP
/2000, dated 3 rd
Aug., 2001.
C. No. 1(256)STJ
/2000, dated 8 th
August, 2001
C. No. 3/41-STB
/99, dated 18 th
August, 2001
C. No. 4/93-STB/
97, dated 9 th Oct.,
2001.
C. No. 3(62) STP
/97(Pt-I), dated
12 th Oct., 2001.
Clarification on various
issues regarding clubs/
provincial services.
Instructions related to
value.
Withholding tax not to be
included in value for ST
assessment.
Clarification regarding
Jewellers (value addition,
immunity prior to 30.6.01,
input tax adjustment etc).
ST not chargeable on transp
ortation if supplier receives
the cost while transporta
tion is borne by the buyer.
Imported goods when later
on supplied in the local
market are to be assessed in
terms of clause 46(2) (a).
Steel melters and steel rerolling
mills to pay tax on
conversion cost of Rs.
2500/M.T.
No ST on vehicles if
imported under gift scheme
and sold by dealers on
commission basis.
C. No. 1(33)STR/ Value of electrical energy
99(Pt-I), dated includes components in
12 th Oct., 2001. excess of energy purchase
price.
C. No. 1/16-STB/ Clarification regarding
2000, dated 5 th value, further tax & record
Dec., 2001. keeping by Customs
Agents.
Sales Tax Ruling Clarification on pharmac
20/ 2002, dt 22 nd samples & printing of retail
/Instruction No. euticals regarding value
666
709
741
743
745
747
764
765
765
780
805