Sales Tax Instructions

Sales Tax Instructions, 2009
u/s 50(4) of the Income
Tax Ordinance, 1979
403 Receipt of advance pay
ment on the delivery of
goods by dealers on
behalf of manufacturers
of automobile like, Toyo
ta Motor Car Company
and Honda Motor
Company and others.
404 Admissibility of input tax
credit under SRO 578(I)/
98 dated 12 th June, 1998.
405 Exemption from sales tax
on postage stamps/postal
stationery and judicial/
non-judicial papers.
406 Benefits of sales tax
registration. [Rescinded
vide STGO No.3 of 2004
dated 12 th June, 2004]
407 Trade Enrolment Certifi
cates. [Amended vide C.
No.5(2)STP/98-Retail, dt 8 th
& 9 th April, 3 rd June, 21 st Ju
ly,& 1 st September, 1999.]
408 Exemption from sales tax
on locally manufactured
automobiles parts for
defence production
division organizations.
409 Trade Enrolment
Certificate Scheme.
410 Trade enrolment
certificate scheme
C. No. 3(1)STP/
99, dated 07 th
April, 1999
C. No. 2(5)STP/
99, dated 8 th
April, 1999
C.No.1/180-STT
/94, dated 8 th
April, 1999
Sales Tax Gen
eral Order No.4/
1999, dated 8 th
April, 1999
Sales Tax Circ
ular No.1/1999,
dated 8 th April,
1999
C. No. 1/62-STT
/99, dated 8 th
April, 1999
C. No.5(2) STP /
98, dated 9 th
April, 1999
C. No. 5(2) STP /
98, dated 10 th
April, 1999
threshold of exemption for
such wholesaler.
Payment of ST on advance
payment.
Input tax adjustment
allowed on spares,
lubricants, printing screens
for textile goods.
Postage stamps and postal
stationery not exempt and
assessable on the cost of
printing.
ST declaration not to be
used for purpose of income
tax assessment.
Mode and modalities for
collection of Trade
Enrolment Certificate
issued to retailers.
All local purchases by the
defence department are not
exempt. The exemptions
are listed in the Sixth
Schedule.
Steps to be taken by All
Pakistan Anjuman-e-Tajran
for implementation.
Steps to be taken by All
Pakistan Anjuman-e-Tajran
for implementation.
394
395
395
396
397
401
402
403
411 Sales tax on goods by
small sweetmeat
(mithaee) merchants and
bakers.
C. No. 1(16)STR
/98. Pt., dated
12 th April, 1999
Sweetmeat manufacturers
and bakers to opt presume
ptive turnover tax equal to
25% of their monthly gas
bills under the simplified
ST Procedure scheme.
404