Sales Tax Instructions

Sales Tax Instructions, 2009
tax have already been
charged.
4 Imposition of sales tax on
the sale of unserviceable
vehicles/ misc. stores
belonging to the Govern
ment of Pakistan. [The
position changed in
Budget 2003-2004}.
5 Levy of sales tax on
disposal/supply of taxable
fixed/moveable assets by
the registered persons.
6 Clarification with regard
to sales tax invoice calcu
lation and input claim.
7 Sales tax on supplies ma
de to Government/Semi
Government/Defence
Dep artments and
autonomous corporation
authorized to deduct
advance tax under section
50(4) of the Inco me Tax
Ordinance, 1979.
8 Procurement of tender
fire crash (complete)
locally manufactured
quty-06.
9 Request for clarification
of sales tax regarding
imported vehicles under
the gift scheme and
registered vehicles in
Pakistan.
10 Registration of contractors
with sales tax
department.
C.No.4(47)STB/9
8(Pt-1), dated
15 th March, 2000
C. No.633/2000-
Law, dated 9 th
August, 2000
C. No. 2(3)STP
/99 (Pt.II), dated
25 th Jan., 2001
C. No. 4(47)STB/
98(P.1), dated
19 th February,
2001
C.No.4(47)STB/
98(Pt.II), dated
28 th June, 2001
C. No. 3(62) STP
/97(Pt-I), dated
12 th Oct., 2001.
Sales Tax Ruling/
Instruction No.
27/ 2002, dated
2 nd April, 2002.
ce equipment are covered
by the definition of supply
u/s 2(33) and are taxable.
Disposal of condemned/veh
icles and other stores throu
gh auction by the Govt
depts. is taxable. Further
tax @3% is not chargeable.
ST shall not be chargeable
on the disposal of scarp,
machinery or vehicle if
such disposal is beyond the
normal and continuous
supply as a business
activity, there was no value
addition and input tax adjus
tment was not available.
Input adjustment cannot be
claimed on vehicles.
Govt. deptts not required to
be registered for disposal of
condemned vehicle.
Fire fighting vehicles are
not trucks hence chargeable
to ST.
No ST on vehicles if
imported under gift scheme
and sold by dealer on
commission basis.
No tax on repair of vehicles
and on immoveable
property.
543
590
649
663
720
765
810