Sales Tax Instructions

Sales Tax Instructions, 2009
rendered/provided to/by
Customs Agents.
126 Complaint by M/s Ihsan
Sons (Pvt) limited,
Karachi regarding admissibility
of sales tax
refund on courier charges.
127 Clarification regarding
SRO 987(1)/99, dated
30 th August, 1999.
Dec., 2001. keeping by Customs
Agents.
Sales Tax Ruling Refund on courier charges. 792
/Instruction No.
10/ 2002, dated
31 st Jan., 2002.
Sales Tax Ruling/
Instruction No.
13/ 2002, dated
11 th Feb., 2002.
Benefit of SRO 987 (1)/99
not available to plant and
machinery used for
services.
796
128 Clarification regarding
collection of activation
tax and charging/ collection
of CED/GST.
Sales Tax Ruling
/Instruction No.
19/ 2002, dated
15 th March, 2002.
No exemption for mobile
phone service in Swat.
802
129 Levy and collection of
Central Excise Duty and
services provided or
rendered by persons
engaged in telecommunication
work as if it were
sales tax.
130 Liability of sales tax
under supply of Food
Rules, 1999.
131 Application of GST
threshold for service
providers (Hotels).
132 Clarification regarding
adjustment of input tax
paid on advertisement
services against tax
payable on taxable
supplies. [Clarified vide
Sales Tax Ruling No.12 /
2003 dated 19.05.2003.]
133 Payment of sales tax on
services provided by
customs agents.
[Rescinded vide STGO
No.3 of 2004 dated 12 th
June, 2004]
C. No. 1/17/ STR
/2000, dated 10 th
April, 2002.
C. No. 1(4) STR/
2000, dated 20 th
April, 2002.
Sales Tax Ruling/
Instruction No.
63/ 2002, dated
12 th Oct., 2002.
Sales Tax Ruling/
Instruction No.
67/ 2002, dated
11 th Nov., 2002.
Sales Tax General
Order No.6/
2002, dated 26 th
Dec., 2002.
Selling of pre-paid
telephone cards is not
taxable activity.
Hotel or Restaurant to fix
sale price inclusive of ST.
No offence if price is fixed
exclusive of ST.
Hotel and Restaurants to be
treated as manufacturers.
Input tax on advertisements
allowed if invoice is issued
by service provider directly
to the client.
Procedure for payment of
ST by customs agents.
812
813
858
866
873