06.03.2018 Views

Sales Tax Instructions

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

20 Supply of stationery<br />

items to embassiespayment<br />

of sales tax.<br />

21 Clarification regarding<br />

registration as exporter<br />

(Annum Marbles).<br />

22 C. No. 1/55-STT/2000,<br />

dated 10 th July, 2000-<br />

request for clarification<br />

/admissibility.<br />

23 Export of LPG by land<br />

route to Afghanistan and<br />

India.<br />

24 Issues relating to Courier<br />

Services.<br />

25 Zero-rating of Hand-<br />

Knotted Carpet Rules,<br />

2001.<br />

26 Count variations in<br />

purchase invoices and<br />

export documents.<br />

27 Export of LPG by land<br />

route to Afghanistan and<br />

India.<br />

28 Refund of input tax consumes<br />

in the manufacture<br />

of exempt goods which<br />

were subsequently exported<br />

as per section 4 of the<br />

<strong>Sales</strong> <strong>Tax</strong> Act, 1990.<br />

29 Refund of input tax consumed<br />

in the manufacturer<br />

of exempt goods<br />

which were subsequently<br />

exported as per section 4<br />

of the <strong>Sales</strong> <strong>Tax</strong> Act,<br />

1990.<br />

30 Supply of cosmetics to<br />

PIA for international<br />

flights duty & sales tax<br />

status of.<br />

C. No. 3(62) STP<br />

/97, dated 15 th<br />

Nov., 2000.<br />

C. No. 3(62) STP<br />

/97(Pt-2), dated<br />

4 th May, 2001.<br />

C. No. 1/55-STT<br />

2000, dated 7 th<br />

May, 2001<br />

C. No. 2(4)STP<br />

/99, dated 14 th<br />

September, 2001<br />

C.No.1(15)STR/2<br />

000, dated 24 th<br />

Nov., 2001.<br />

C.No.3(29)STP/2<br />

000, dated 5 th<br />

Dec., 2001.<br />

C. No. 2(7)STP<br />

/99, dated 6 th<br />

July, 2001<br />

C. No. 2(4)STP<br />

/99, dated 14 th<br />

September, 2001<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />

Instruction No.<br />

16/ 2002, dated<br />

25.02.2002.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />

Instruction No.<br />

28/ 2002, dated<br />

8 th April, 2002.<br />

<strong>Sales</strong> <strong>Tax</strong> Ruling/<br />

Instruction No.<br />

31/ 2002, dated<br />

11 th April, 2002.<br />

Supplies to diplomats,<br />

privileged persons zerorated.<br />

Enrolled persons can export<br />

goods at zero-rate but<br />

cannot claim refund.<br />

No zero-rating if supplies<br />

are made by any registered<br />

person to party awarded<br />

international tender.<br />

Under SRO 751(I)/99<br />

goods exported via land<br />

route to Afghanistan not<br />

zero-rated.<br />

Clarification on various<br />

issues regarding courier<br />

services.<br />

Export/Zero-rating of hand<br />

knotted carpets<br />

Whether to allow variation<br />

of + 3 count on purchase<br />

of grey cloth and export it<br />

as it is?<br />

Under SRO 751(I)/99<br />

goods exported via land<br />

route to Afghanistan not<br />

zero-rated.<br />

Exempted goods cannot be<br />

zero-rated on export.<br />

No refund on packing<br />

material (bags) on export<br />

of rice. Exempt goods not<br />

zero-rated.<br />

Stores & provisions for<br />

internatio-nal flights &<br />

items for duty free shops<br />

zero-rated.<br />

627<br />

693<br />

694<br />

755<br />

776<br />

779<br />

729<br />

755<br />

800<br />

810<br />

812

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!