Sales Tax Instructions

Sales Tax Instructions, 2009
4 Special procedure for
payment of sales tax by
retailers on value addition
basis.
5 Crises in ship breaking
industry due to very high
prices in international
market of ships for
scrapping.
6 Sales Tax Special
Procedure Rules, 2004.
7 Revival of ship breaking
industry.
8 Revival of ship breaking
industries.
9 Fixation of value of sugar
for sales tax purposes.
10 Clarification regarding
SRO 645(I)/2006 dated
21-06-2006.
11 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.
12 Implementation of SRO
645(I)/2006 dated
21.6.2006 relating to
pesticides and active
C. No. 3(12) ST-
L&P/02(Pt) dated
18 th October,
2004
U.O. No.3/13-
STB/99 dated
29 th January,
2005
C. No. 3(12) St-
L&P/2004 (Pt-1)
Dated 28 th
March, 2005
C. No. 3/13-STB
/99 dated 27 th
December, 2005
C. No. 3/13-STB
/99 dated 7 th
March 2006
C. No.1(3) STM
/2004 dated 24 th
May, 2006
C. No. 1/1-STB
/2006 dated
22 nd June, 2006
C. No. 1(3) CEB
/04(pt) dated 23 rd
June, 2006
Sales Tax Circ
ular No. 04/2006,
C. No. 1/1-STB/
2006 dated 12th
Retailers of motor-cycles,
rubber tyres, mild steel
products, etc to have value
addition of 3% to 4%.
Notional value for ST at
import stage is fixed at US
$ 300/LDT. Value addition
on local supply reduced
from 14% to 5%.
3% value addition by the
retailers to be calculated on
the invoice value excluding
the amount of sales tax.
Minimum value addition of
5% over and above the ST
paid @ 15% shall be final
discharge of liability for
scrap from ship breaking.
The liability of sales tax for
a ship is discharged when
the sales tax on local supply
is paid on value addition of
Rs. 2000/- per metric ton.
At import stage commercial
importer shall pay sales tax
@ 15% on the fixed value
of US$ 440 PMT and also
ST on 10% value addition.
Sales tax on fixed value
addition of 15% shall be
collected on the items in
SRO 645(I)/2006 only if
imported by formulators/
manufacturers of pesticides.
Arrears on ghee/ 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 addition at
manufacturing stage.
Pesticides shall be required
to pay sales tax on fixed
value addition of 15%.
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