Sales Tax Instructions

SECTION-2(14) -- see section-7
Sales Tax Instructions, 2009
SECTION-2(16) – Manufacture or Producer
1 Levy of sales tax on precast
material used in the
construction of bridges.
2 Problem of cotton waste
dealers.
3 Applicability of SRO 543
in respect of sales tax.
4 Assistance required sales
tax payment.
5 Levy of special excise
duty under section 3A of
the Federal Excise Act,
2005.
C. No. 5281-M
(ST)/98, dated
29 th June, 1998
C. No. 3(11)
STP/98, dated
29 th June, 1998
C.No.3(6)ST-
L&P/2006 dated
8th August, 2006
C. No.3(1)ST-
L&P/2006 (Pt)
dated 12 th
January, 2007
C. No. 1(3)FED
/2007/66500-R
dated 22 nd April,
2009
Pre-casting of material is
manufacturing thus, supply
for construction of overhead
bridges is liable to ST.
The processes of clearing
cotton waste are covered by
the section 2(16) and is
liable to registration
Packing and filling of gas
into cylinders and bottles is
covered by the definition of
‗manufacture‘ & required
to file the special return.
M/s. Reckitt Benckiser
should be considered
manufacturer of prickly
heat powder for FED.
Supplies of food by restau
rants are subject to ST as
manufacturers and suppliers
of cooked food and liable to
Special Excise Duty.
273
273
1417
1463
1830
SECTION-2(20)(b)(c): Output Tax on Services
For individual services see Alphabetical Index regarding: (i) Advertisements (ii)
Hotels/Restaurants/Bakeries (iii) Courier Service (iv) Customs Agents (v)
Telecommunication (vi) Travel by Air and Train
Services:
92 Clarification regarding
taxability.
93 Sales tax on food items
produced in hotels,
restaurants etc. and
supplied for consumption
C. No. 3(3)GST
I/91 (Pt.), dated
10 th February,
1993
C. No. 9(52)-ST
/66, dated 11 th
February, 1993
All instruments which are
used as telephone sets, to be
charged to 2% fixed sales
tax under SRO 692(I)/92.
Food items are taxable as
produced in hotels/restaura
nts/flight kitchens and
supplied outside the hotel /
47
49