Sales Tax Instructions

Sales Tax Instructions, 2009
sales tax on vehicles. January 2006 not entrusted to them.
C. No. 3(12)ST- Excise & Taxation authorit-
L&P / 04 (Pt-I) ies to ensure that due pay
dated 18 th ment of ST has been made
January 2006 on old and used vehicles.
C. No. 3(72)ST- ST to be charged if sale
L&P/97 (pt.2) price of old vehicles is
dated 26 th June, higher than purchase price.
2006
Royalty payments are
subject to FED.
C. No. 3(12)ST- ST on old/used vehicles and
L&P/04(pt) dated production of proof before
5 th July, 2006 registration authority has
22 Implementation of
procedure for recovery of
sales tax on vehicles.
23 Sales tax on sale of
second hand vehicles.
24 Special procedure for
collection and payment of
sales tax on vehicles.
25 Sales tax on sale or
auction of used and
unserviceable able
vehicles.
26 Payment of sales tax at
the time of registration of
vehicle.
27 Request for clarification
against SRO 548(I)/2006.
28 Refund of sales tax paid
on transfer of second
hand vehicles.
29 Refund / adjustment of
input tax.
C. No.3(72)STP
/97 (Pt-2) dated
2 nd August, 2006
C. No.3(12)St-
L&P/2004(pt)
dated 16 th
October, 2006
C. No.5/8-STB/
2005 dated 6 th
December, 2006
C. No. 3(72)ST-
L&P/ 97 (PT-II)
dated 1 st January,
2007
C. No. 3(4) ST-
L&P/2005
16518-R dated
20 th February,
2007
30 Income tax and sales tax. C.No.3(72)ST-
L&P/97 (Pt-II) dt
14 th March, 2007
been done away with.
Sales tax on such vehicles,
if sold or auctioned
otherwise than as stock-intrade,
will not be payable.
1.5% ST not to be charged
on vehicles sold after 01.07.
06, if sales tax at 15% has
already been charged by
manufacturer or car dealer.
Trucks more than 5 tones
are zero-rated and special
purpose vehicles classifia
ble are not zero-rated
Refund of ST on transfer of
second hand vehicles on
producing original challan
and a certificate from the
auctioning department.
Cases of issuance of adjust
tment advice to importers
of vehicles may be
processed under SRO.
813(I)/2005.
S.T is not payable on old
and used vehicles auctioned
/sold by govt depts.
1310
1400
1403
1414
1432
1446
1457
1482
1492
VENDOR :
1 Value of goods supplied
by vendor to principal.
[Withdrawn vide Sales Tax
Sales Tax General
Order No.5/
Tax liability of a vendor
supplying goods to
71