Sales Tax Instructions

Sales Tax Instructions, 2009
1794 Levy of sales tax on
cotton seed.
1795 Removal of taxable supplies
for piling up at the
sales points without
issuance of tax invoice.
1796 Clarification regarding
advances received before
1st April, 2001 on
pesticides.
C. No.1(25) GST
-I/93, dated 29 th
January, 1997
Sales Tax Ruling
/Instruction No.
8/2002, dated.
24th Jan., 2002.
Sales Tax Ruling
/Instruction No.
30/ 2002, dated
10th April, 2002.
Tax is payable on cotton
seed for in-house use and
final taxable products i.e.
cake & oil sludge. Date of
crushing is date of supply.
Removal of goods from
factory to head office-not
taxable supply.
Supply is taxable if partial
payment is received in
exempt period but delivery
is made after withdrawal of
exemption.
191
791
811
SECTION-2(44): Time of Supply
1 Clarification regarding
time of supply. [Rescinded
vide STGO No.3 of 2004
dated 12 th June, 2004]
2 Levy of 1% additional
sales tax on nonregistered
persons.
3 Clarification regarding
time of supply / date of
input tax for imported
raw material.
4 Leviability of sales tax on
the security money.
5 Application of Provincial
Tax Ordinance, 2000 on
the clubs.
6 Request for clarification
regarding chargeability of
sales tax on the stock of
drugs and medicines
manufactured prior to 21 st
March, 2002 lying outside
the manufacturing
premises and/or with the
distributor holding on
behalf of the
Sales Tax General
Order No.6/
1995, dated 1 st
June, 1995.
C.No.3(22)STP/9
8, dated 3 rd Sept.,
1998.
C. No.2(24)STP
/95, Pt.II, dated
5 th January , 1999
C.No.1/96-STT/
99, dated 17 th
May, 1999.
C.No.1(27)STR/2
000, dated 28 th
Feb., 2001.
Supplies of PSO to storage
net-work exempt from ST.
Payment to be made at the
time of supply to dealers.
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.
ST on security moneyclarification.
Sales Tax
Ruling/Instruction
No.24/ 2002,
dated 30 th March,
2002
ST chargeable on portion of
advance payment received.
Clarification on various
issues
regarding
clubs/provincial services.
ST on pharmaceutical
manufacturers- regardless
of location of goods.
108
299
363
424
666
808