Sales Tax Instructions

Sales Tax Instructions, 2009
dated 30 th June, 2004]
55 Assessable value of Di-
Ammonium Phosphate
(DAP) for the purpose of
levy of sales tax.
56 Non-compliance of
section 2(44) of the sales
tax act, 1990.
57 Meeting at the CBR offi
ces, Islamabad between
the honourable Chairman
CBR and office bearers/
delegation members
PVM A dated 26 th March
2004
58 Consolidation of sales tax
general orders.
59 Sales Tax Budget
Instructions 2004-2005.
60 Sales tax ruling /
instruction No. 11/2003,
dated May, 12 2003-
erroneous clarification.
61 Payment of sales tax by
the oil refineries on the
amount reimbursed by
GOP as guaranteed
minimum profit on their
paid up capital under
import parity pricing
formula.
62 Minimum benchmark for
custom agent‘s services.
63 Clarification regarding
chargeability of sales tax
on labor and installation
charges.
64 Minutes of the meeting
held in Central Board of
C. No. 1(57) STT
/97, dated 23 rd
July, 2003.
C. No. 1(33) STR
/99, dated 13 th
January, 2004
C. No. 3(18) M
(Audit)/02, dated
13 th April, 2004
Sales Tax Gene
ral Order No.3 of
2004 dated 12 th
June, 2004
C. No.1/33-STB
/2004, dated 13 th
June, 2004
C. No. 3(19) STP
/2000, dated 30 th
June, 2004
C. No.1(30) STR
/99 (Vol.II),
dated 6 th July,
2004
C. No. 1(16) STR
/2000 dated 9 th
August, 2004
C. No. 1(2) STR
/2002 dated 11 th
August, 2004
Revenue on 9 th 8 th October, 2004
C. No. 3(1)ST-
L&P/2004 dated
Value of imported DAP
fixed at US $ 180 PMT
temporarily.
No facility of payment of
ST on cash collection basis
to IPPs.
The sales value for ghee
manufactured/sold during
the year 30 th June, 2003 be
fixed on a basis of 17 ½ %
value addition.
Consolidation of various
General Orders.
Instructions related to
value.
Withholding tax shall not
constitute part of the value
of supply in terms of
section 2(46).
Any price paid by oil
marketing companies to oil
refineries shall be value of
supply, any subsidy
received from the govern
ment is not value of supply.
Board‘s letter dt 6.9.2003 is
withdrawn
Custom agents to issue a
separate bill to clients
indicating the actual value /
commission received.
Charges on account of labor
and installation of CNG
station are not chargeable to
sales tax.
15% minimum value
addition agreed with
PVMA is applicable only
919
972
1027
1067
1093
1103
1108
1126
1127
1152