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Sales Tax Instructions

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

60 Exemption of sales tax. C. No.3(13) St-<br />

L&P/04 (Vol-1)<br />

dated 21 st March,<br />

2005<br />

61 Inclusion of payphones<br />

GSM/ CDMA/ WLL<br />

under SRO 500(I)/2004<br />

dated 12.06.2004.<br />

62 Clarification required on<br />

SRO 530(I)/2005 &<br />

527(I)/2005 dated<br />

06.06.2005.<br />

63 Import of secondhand<br />

footwear under SRO 535<br />

(I)/2005 dated 06.06.2005<br />

superceded by SRO 621<br />

(I)/2005dated 17.06.2005.<br />

64 Supply of trailers for<br />

mobile grid station to<br />

M/s. Alstom.<br />

65 Zero-rating of electro<br />

medical equipment under<br />

SRO. 530(I)/2005 dated<br />

06.06.2005.<br />

66 Zero-rating of electro<br />

medical equipment under<br />

SRO. 530(I)/2005 dated<br />

06.06.2005.<br />

67 Zero-rating of sales tax<br />

fire fighting equipment.<br />

68 Clarification with regard<br />

to SRO 530(I)/2005 and<br />

SRO 527(I)/2005, both<br />

dated 06.06.2005.<br />

69 Zero-rating of surgical<br />

goods under SRO<br />

621(I)/2005 dated<br />

C. No. 3(13)/St-<br />

L&P/2004 dated<br />

4 th May, 2005<br />

C. No. 5/8- STB<br />

/2005 dated 21 st<br />

June, 2005<br />

C. No. 5/10-STB<br />

/2005 dated 21 st<br />

June, 2005<br />

C. No. 5/8-STB<br />

/2005 dated 21 st<br />

June, 2005<br />

C. No. 3(5)St-<br />

L&P/05 dated<br />

23 rd June, 2005<br />

C. No. 3(5) St-<br />

L&P/05 dated<br />

23 rd June, 2005<br />

C. No. 3(12) ST-<br />

L&P/04 dated<br />

27 th June, 2005<br />

C. No. 5/8-STB/<br />

2005. dated 4 th<br />

July,2005<br />

C. No. 5/8-STB/<br />

2005. dated 4 th<br />

July,2005<br />

Even if the concession of<br />

customs duty is denied as<br />

goods are manufactured<br />

locally, the benefit of zerorating<br />

still is accorded<br />

under SRO No.500(I)/2004.<br />

Under SRO 500(I)/2004 im<br />

ported or locally manufac<br />

tured plant/ machinery is<br />

zero-rated with out any<br />

conditions or restricttions<br />

of tariff headings.<br />

‗Electric switchgear panels<br />

and mobile grid stations‘<br />

zero-rated under SRO<br />

530(1)/2005.<br />

SRO 621(I)/2005 provides<br />

zero-rating facility to the<br />

entire chain of textiles from<br />

Chapter 50 to 63 including<br />

‗worn clothing & other<br />

worn articles‘.<br />

‗Trailers‘ supplied for<br />

mounting of mobile grid<br />

stations are not zero-rated.<br />

Zero-rating of sales tax on<br />

plant/machinery including<br />

electro medical equipment<br />

under SRO. 530(I)/2005.<br />

Zero-rating of plant/mach<br />

inery/equipment under SRO<br />

530(I)/2005 but doesnot<br />

include consumer durable<br />

or an office machine.<br />

Collectorates to apprise of<br />

the practice of charging tax<br />

on supply of fire fighting<br />

equipment.<br />

Electrical Transformers &<br />

Switch gears are zero-rated<br />

under SRO 530(I)/2005 but<br />

not transformer oil.<br />

In SRO 621(I)/2005 the<br />

term ‗surgical goods‘ shall<br />

mean and cover surgical<br />

1199<br />

1218<br />

1230<br />

1231<br />

1231<br />

1233<br />

1233<br />

1235<br />

1237<br />

1238

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