Sales Tax Instructions

Sales Tax Instructions, 2009
3 Entitlement of input tax
credit under section 59 of
the Sales Tax Act, 1990
to voluntary registered
persons.
4 Exemption of sales tax/
income tax.
5 Voluntary registration
under section 18 of the
Sales Tax Act, 1990-levy
of 1% further tax under
section 3 (1A) thereof.
6 Sales Tax Registration/
Trade Enlistment Certificate.
7 Levy of sales tax on
supplies to FATA/PATA
or supplies from FATA/
PATA.
8 Sales Tax: Instructions
for the Budget 1999-
2000.
9 Levy of further tax under
section 3(1A) of the Sales
Tax Act, 1990.
10 Sales tax exemption for
PATA and FATA
importers.
Aug., 1998.
C. No.3(62)STP/
97-PT(V), dated
3 rd Sept., 1998.
C. No. 2(65) STP
/95, dated 26 th
Sept., 1998.
C. No. 3(28) STP
/98, dated 28 th
Sept., 1998
C. No. 2(65) STP
/95, dated 18 th
Nov., 1998.
C. No. 2(38) STP
/97, dated 15 th
April, 1999.
C. No. 1/10-STB/
99, dated 1 st July,
1999.
Sales Tax General
Order No.2/
2000, dated 11 th
April, 2000.
C. No. 2(38) STP
/97, dated 18 th
Nov., 2000.
Input tax credit on stocks
not allowed on voluntary
registration.
For voluntary registered
persons u/s 13(4) &/or 18
further tax is not chargeable
on supplies to FATA.
Voluntary registration for
persons making taxable
supplies.
Voluntary registration for
importers/manufacturers of
FATA/ PATA/AJK.
Importers of AJK liable to
ST in Pakistan.
Supplies to and from
FATA/PATA taxable.
Instructions related to
voluntary registration.
Effect of voluntary
registration for persons
making exempt supplies.
Importer of Tribal
Areas/AJK to be registered
u/s 18.
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319
320
337
409
434
547
631
WASTAGE :
1 Sales tax on soft cotton
waste obtained after
refining cotton waste.
2 Wastage at C.N.G.
Stations.
3 Wastage at CNG
Stations.
C. No. F.16(34)-
ST/87, dated 6 th
November, 1993
C. No. 2(1)-(M
Audit)/2002, dt
Soft waste prepared by
processing cotton waste is
liable to sales tax.
Maximum 13% wastage to
be allowed to CNG
stations.
8th July, 2002.
C.No.1(53)STT/ Wastage of 13% for old
2002, dated 16 th importers and 11% for new
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834
880