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Sales Tax Instructions

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

144 <strong>Sales</strong> <strong>Tax</strong> Budget<br />

<strong>Instructions</strong> 2004-2005.<br />

145 <strong>Sales</strong> tax on<br />

laundry/drycleaners &<br />

beauty parlors<br />

146 Imposition of CED in<br />

VAT mode on Shipping<br />

Agents.<br />

2004 dated 12 th<br />

June, 2004<br />

C. No. 1/33-STB<br />

/2004, dated 13 th<br />

June, 2004<br />

C. No. 4(80)STB<br />

/98 (Retail),dated<br />

5 th July, 2004<br />

C. No. 1(6)STR<br />

/2004 dated 15 th<br />

July, 2004<br />

147 Clarification. C. No.1(27) STR<br />

/2000, dated 28 th<br />

148 Clarification regarding<br />

threshold limit of sales<br />

tax on hotels.<br />

149 Exemption threshold in<br />

respect of laundries /<br />

drycleaners beauty<br />

parlors, caterers, hotels<br />

and restaurants.<br />

150 Clarification regarding<br />

threshold limit of sales<br />

tax on hotels.<br />

151 Minimum benchmark for<br />

custom agent‘s services.<br />

152 Clarification for payment<br />

of sales tax under Rule<br />

75, Chapter –XI of the<br />

<strong>Sales</strong> <strong>Tax</strong> Special<br />

Procedure Rules, 2004.<br />

153 Imposition of CED in<br />

VAT mode on shipping<br />

agents.<br />

154 CED (in VAT mode) on<br />

international freight<br />

July, 2004<br />

C. No. 1(14) STR<br />

/1999 dated 28 th<br />

July, 2004<br />

C. No.1(14) STR<br />

/2000 (Vol-II),<br />

dated 31 st July,<br />

2004<br />

C.No. 1(14) STR<br />

/2000 (Vol-II)<br />

dated 31 st July,<br />

2004<br />

C. No. 1(16) STR<br />

/2000 dated 9 th<br />

August, 2004<br />

C. No. 1/27-STP<br />

/2000 dated 11 th<br />

August, 2004<br />

C. No. 1(6) STR<br />

/2004 dated 25 th<br />

August, 2004<br />

tions related to services.<br />

<strong>Instructions</strong> related to<br />

services.<br />

Threshold for laundries /<br />

dry cleaners and beauty<br />

parlors is Rs. 5 million.<br />

<strong>Tax</strong> is on providing service<br />

of stevedoring & does not<br />

include amount received for<br />

other ancillary charges for<br />

transportation, labor etc.<br />

Marriage halls and lawns<br />

are to be treated as ―Service<br />

Providers‖.<br />

Hotel providing taxable<br />

services to be registered as<br />

threshold of five million/<br />

annum is prescribed for<br />

retailers/manufacturers and<br />

not for service providers.<br />

Laundries/drycleaners/beau<br />

ty parlors/caterers to be<br />

treated as retailers & manu<br />

facturers. Restaurants to be<br />

treated as ‗Manufacturer‘.<br />

Restaurant providing food,<br />

beverages & other eatables<br />

only is to be treated as<br />

`Manufacturers‘.<br />

Custom agents to issue a<br />

separate bill to clients<br />

indicating the actual value /<br />

commission received.<br />

If a registered service<br />

provider does not collect or<br />

collects less than the usual<br />

charges, he shall pay the<br />

full sales tax due.<br />

If house bill of lading is not<br />

issued duty to be paid at<br />

15% of the commission.<br />

C. No. 1(6) STR International Freight<br />

/2004 dated 19 th Forwarders granted exem<br />

1093<br />

1107<br />

1112<br />

1118<br />

1118<br />

1123<br />

1123<br />

1126<br />

1127<br />

1134<br />

1158

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