Sales Tax Instructions

Sales Tax Instructions, 2009
645(I)/2006 dated
21.6.2006 relating to
pesticides and active
ingredients thereof.
83 Issues relating to steel
sector ---- instructions
regarding.
84 Value addition on supply
of vegetable ghee/cooking
oil for the preceding
one and half years i.e.
from 1 st July 2004 to 31 st
December 2005.
ular No. 04/2006,
C. No. 1/1-STB/
2006 dated 12th
July, 2006.
Sales Tax General
Order No 03/2006
C.No. 3/13-STB
/98 dated 28 th
July, 2006
C. No. 1(3) CEB
/04(pt) dated 5 th
August, 2006
85 Order C. No. 2(1) ST-
L&P/2000 (Pt)
dated 28 th
August, 2006
86 Uch Power Limited –
notice for recovery under
section 48 of the Sales
Tax Act, 1990
87 Value of supply for
imported coal.
88 Minimum value addition
for the purpose of
payment of sales tax on
supply of computer
hardware and parts.
89 Purshase of dredger B.D.
Fathe in open auction
from Karachi Port Trust.
90 SRO # 1039(I)/2006
dated 11.10.2006.
91 Implementation of
notification SRO 732(I)/
C. No. 1(33) STR
/99 dated 11 th
October, 2006
C. No. 1/1-STB
/2006 (Pt) dated
27th November,
2006
C. No. 1/2-STB
/2006 dated 2 nd
December, 2006
C. No. 3/13-STB
/98 dated 4 th
December, 2006
C. No. 3(12)ST-
L&P/04 dated 8 th
December, 2006
C. No. 1/2-STB/
2006 (PT) dated
to pay sales tax on fixed
value addition of 15%.
Steel re-rollers shall issue
invoice reflecting ST of Rs.
270/PMT so that the buyers
downstream industry may
obtain adjustment of Rs.
3300/PMT paid on billets.
Arrears on ghee / cooking
oil to be collected at Re
0.75 per kg from 1.07.04 to
30.6.05 and at Re 1.00 per
kg from 1.7.05 to 31.12.05
on account of value.
ST related contravention
cases against SRO 27(I)/98
should be withdrawn,
including cases made out
for payment of ST on 40%
value addition.
IPP to deposit tax on
component of EPP whether
payment for such supplies
has been received or not.
Provisions of SRO 544(I)
/2006 are only applicable
for locally produced coal
from mines and not
applicable to imported coal.
Value addition fixed under
SRO 1020(I)/2006 shall be
final discharge of liability
including importers of
branded computers (PCs).
Value of US$ 220 per LDT
is not applicable to the
locally purchased ships.
If actual value addition is
higher than 10%, comer
cial importers to pay
differential amount.
Minimum assessable values
of incandescent lamps, tube
1413
1416
1420
1429
1444
1445
1445
1448
1457