Sales Tax Instructions

Sales Tax Instructions, 2009
368 Applicability of sales tax
on supply of methanol
and thinner.
369 Clarification regarding
time of supply / date of
input tax for imported raw
material.
370 Purchase of durable
goods from registered
persons and against
prescribed tax invoices.
371 Sales tax on ―alcoholic
liquors‖.
372 Exemption of general
sales tax--classification of
silica sand and chargeabil
ity of sales tax thereon.
373 Clarification regarding
notification No. 38(I)/98
dated 21.10.1998.
374 Procedure for monitoring
of audit reports prepared
by Auditors/Senior Audit
ors/Special Auditors. [Res
cinded vide STGO No.3 of
2004 dated 12.6.2004]
375 Typical matters regarding
sales tax.
376 Clarification regarding
admissibility of input tax
to the exporter of cotton
yarn.
377 Clarity with regard to
exemption of sales tax
payment item No. 29 of
the Sales Tax Schedule to
the Sales Tax Act, 1990
relating to exemption on
defence store.
378 Exemption from sales tax
on postage stamps and
C.No.1/16-STT/
94, dated 4 th
January, 1999
C. No. 2(24)STP
/95, Pt.II, dated
5 th January , 1999
C. No. 3(47)STB
/98 dated 5 th
January, 1999
C. No. 3(62)STP
/97. Pt.I dated 5 th
January, 1999
C.No.1/134-STT
/98, dated 4 th
January, 1999
No.3(47)STP/98,
dated 5 th January,
1999
Sales Tax Gene
ral Order No.1/
1999, dated 7 th
January, 1999
C.No.3(1)STP/
98.PT, dated 8 th
January, 1999
C.No.No.8(18)
STP/96, dated
12 th January,
1999
C.No.1/4.STT/
99, dated 13 th
January, 1999
Methanol and thinner are
chargeable to ST.
Input tax should be adjusted
in the tax period in which
sales tax was paid on imp
ort though delivery from
port occurs in next month.
There is no turn-over
threshold for ―wholesaler,
dealers, distributors and
suppliers‖.
Opinion of Justice Div
sought on taxability of
―Wine Shops‖ which sell
alcoholic liquors in retail.
Sand (commonly known as
―raitee / bajri‖) of PCT
heading 2505.1000 is
chargeable to sales tax.
ST is leviable on CNG kits
and cylinders if imported
and sold to the clients
Procedure to monitor
audits.
Discounted/free samples
not exempt. Debit and
credit note to be issued for
provision of section 9 only.
Adjustment allowed to
ginners who receive &
deposit draft of ST by 15 th
day.
Exemption not available to
persons supplying good to
Defence Prod. Division.
C.No.1/180-STT Postage Stamps and postal
/94, dated 26 th stationery not exempt.
363
363
365
366
368
368
368
370
371
371
372