Sales Tax Instructions

Sales Tax Instructions, 2009
45 Sales tax on pharmaceuticals.
46 Liability of sales tax
under supply of Food
Rules, 1999.
47 Clarification regarding
issuance of sales tax
invoice in respect of
CNG fitted vehicles.
48 Levy of sales tax on
central excise duty –
import of ships for
scrapping.
49 Self-clearance scheme for
paper and paper board
industries under Central
Excise General Order
No.3/2001 dated 20 th
December, 2001.
50 Payment against a supply
partly in cash and partly
in kind.
51 Uch Power Limited–
notice for recovery under
section 48 of the Sales
Tax Act, 1990
March, 2002.
Sales Tax Ruling/
Instruction No.
23/ 2002, dt 29th
March, 2002.
C. No. 1(4) STR/
2000, dated 20 th
April, 2002.
Sales Tax Ruling/
Instruction No.
42/ 2002, dated
5 th June, 2002.
Sales Tax Ruling/
Instruction No.
46/ 2002, dated
10 th June, 2002.
C. No. 3(1) STP/
2000, dated 16 th
July, 2002.
Sales Tax Ruling/
Instruction No.
62/ 2002, dated
17 th Sept., 2002.
Sales Tax Ruling/
Instruction No.
64/ 2002, dated
11 th Oct., 2002.
price.
Pharmaceuticals- affixing
of sticker for retail price.
Hotel or Restaurant to fix
sale price inclusive of ST.
No offence if price is fixed
exclusive of ST.
Exemption of CNG kits not
available to car
manufacturers. ST to be
paid on value of vehicle
including CNG kit.
Central excise duty to be
included in value for
assessment of ST on ship
plates.
Value includes element of
CED.
Payment of goods allowed
partly in cash and partly in
kind.
Payment of ST by IPPs to
be made on total supply
charges and not on charges
received.
808
813
823
827
840
852
859
52 Clarification regarding
payment of sales tax on
bailing hoops used for
fastening ginned cotton.
53 Payment against a supply
made in kind.
54 Levy of sales tax on value
inclusive of withholding
tax paid at import stage as
full and final liability of
income tax. [withdrawn
vide C. No.3(19)STP /2000,
C. No. 3(13)STP/
96(Pt-1), dated
21 st Nov., 2002.
Sales Tax Ruling/
Instruction No.
7/2003, dt.15 th
April, 2003.
Sales Tax Ruling/
Instruction No.
11/ 2003, dated
12 th May, 2003.
ST not chargeable on
packing material, if its price
is included in the total
value.
Payment against supply can
be made by transferring
property.
Withholding tax to be
included in value for ST
assessment.
868
899
902