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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
28 <strong>Sales</strong> tax clarification. C. No. 3(1) STP/<br />
99, dated 20 th<br />
29 <strong>Sales</strong> tax on textile processing<br />
units. [Para 6 & 9<br />
substituted by letter 4/84-<br />
STB/97 dt. 01.02.2000.]<br />
30 Value of supply in<br />
respect of electrical<br />
energy by IPPS including<br />
Hubco & Kapco. [Resci<br />
nded vide STGO No.3 of<br />
2004 dated 12 th June, 2004]<br />
31 Levy of general sales tax<br />
on transportation charges.<br />
December, 1999<br />
C. No. 4/84-STB<br />
/97, dated 28 th<br />
Dec., 1999.<br />
<strong>Sales</strong> <strong>Tax</strong> General<br />
Order No.1/<br />
2000, dated 24 th<br />
January, 2000<br />
C. No. 1(3) STR<br />
/2000, 21 st<br />
August, 2000<br />
32 GST on paper cones. C. No.1(74) STM<br />
/2000 dated 16 th<br />
33 Withholding tax on<br />
commercial & industrial<br />
gas consumers under<br />
section 50(7G). [Amended<br />
by ST Ruling/<strong>Instructions</strong><br />
No. 11/2003 dt. 12.05.2003]<br />
34 Application of Provincial<br />
<strong>Tax</strong> Ordinance, 2000 on<br />
the clubs.<br />
35 <strong>Sales</strong> <strong>Tax</strong> Budget<br />
<strong>Instructions</strong> 2001-2002.<br />
36 Charging of sales tax on<br />
withholding tax component.<br />
[Withdrawn vide Sal<br />
es <strong>Tax</strong> Ruling/<strong>Instructions</strong><br />
No.11/2003 dt. 12.05.03.]<br />
37 Issues relating to Special<br />
Procedure for Jeweller‘s<br />
Rules, 2001.<br />
38 SRO. 448(I)/2000, dated<br />
1.07.2000.<br />
December, 2000<br />
C. No. 3(19) STP<br />
/2000, dated 27 th<br />
Feb., 2001.<br />
C. No. 1(27) STR<br />
/2000, dated<br />
28.02.2001.<br />
C.No.3(9)ST-L &<br />
P/2001, dated<br />
18 th June, 2001.<br />
C. No. 3(19) STP<br />
/2000, dated 23 rd<br />
July, 2001.<br />
C. No. 3(13) STP<br />
/2000, dated 3 rd<br />
Aug., 2001.<br />
Clarification on value (disc<br />
ounted price) debit & credit<br />
note. Further tax not charge<br />
able from individuals.<br />
(i) Abolition of fixed tax on<br />
textile processing units-(ii)<br />
ST chargeable on vending<br />
charges.<br />
Components of value of<br />
electrical energy for IPPs.<br />
The transportation charges<br />
on furnace oil are an integ<br />
ral component of value.<br />
Minimum prices of items<br />
mentioned in SRO 762(I)/<br />
96 incorporate mechanism<br />
for regular periodic review.<br />
Withholding tax not to be<br />
included in value for ST<br />
assessment.<br />
Clarification on various<br />
issues<br />
regarding<br />
clubs/provincial services.<br />
<strong>Instructions</strong> related to<br />
value.<br />
Withholding tax not to be<br />
included in value for ST<br />
assessment.<br />
Clarification regarding<br />
Jewellers (value addition,<br />
immunity prior to 30.6.01,<br />
input tax adjustment etc).<br />
C. No.1(256) STJ ST not chargeable on transp<br />
/2000, dated 8 th ortation if supplier receives<br />
519<br />
526<br />
530<br />
592<br />
638<br />
665<br />
666<br />
709<br />
741<br />
743<br />
745
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 28 <strong>Sales</strong> tax clarification. C. No. 3(1) STP/ 99, dated 20 th 29 <strong>Sales</strong> tax on textile processing units. [Para 6 & 9 substituted by letter 4/84- STB/97 dt. 01.02.2000.] 30 Value of supply in respect of electrical energy by IPPS including Hubco & Kapco. [Resci nded vide STGO No.3 of 2004 dated 12 th June, 2004] 31 Levy of general sales tax on transportation charges. December, 1999 C. No. 4/84-STB /97, dated 28 th Dec., 1999. <strong>Sales</strong> <strong>Tax</strong> General Order No.1/ 2000, dated 24 th January, 2000 C. No. 1(3) STR /2000, 21 st August, 2000 32 GST on paper cones. C. No.1(74) STM /2000 dated 16 th 33 Withholding tax on commercial & industrial gas consumers under section 50(7G). [Amended by ST Ruling/<strong>Instructions</strong> No. 11/2003 dt. 12.05.2003] 34 Application of Provincial <strong>Tax</strong> Ordinance, 2000 on the clubs. 35 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2001-2002. 36 Charging of sales tax on withholding tax component. [Withdrawn vide Sal es <strong>Tax</strong> Ruling/<strong>Instructions</strong> No.11/2003 dt. 12.05.03.] 37 Issues relating to Special Procedure for Jeweller‘s Rules, 2001. 38 SRO. 448(I)/2000, dated 1.07.2000. December, 2000 C. No. 3(19) STP /2000, dated 27 th Feb., 2001. C. No. 1(27) STR /2000, dated 28.02.2001. C.No.3(9)ST-L & P/2001, dated 18 th June, 2001. C. No. 3(19) STP /2000, dated 23 rd July, 2001. C. No. 3(13) STP /2000, dated 3 rd Aug., 2001. Clarification on value (disc ounted price) debit & credit note. Further tax not charge able from individuals. (i) Abolition of fixed tax on textile processing units-(ii) ST chargeable on vending charges. Components of value of electrical energy for IPPs. The transportation charges on furnace oil are an integ ral component of value. Minimum prices of items mentioned in SRO 762(I)/ 96 incorporate mechanism for regular periodic review. Withholding tax not to be included in value for ST assessment. Clarification on various issues regarding clubs/provincial services. <strong>Instructions</strong> related to value. Withholding tax not to be included in value for ST assessment. Clarification regarding Jewellers (value addition, immunity prior to 30.6.01, input tax adjustment etc). C. No.1(256) STJ ST not chargeable on transp /2000, dated 8 th ortation if supplier receives 519 526 530 592 638 665 666 709 741 743 745
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 39 Clarification regarding value of supply. 40 Collection of sales tax from Steel Melters and Steel Re-Rolling Mills. 41 Request for clarification of sales tax regarding imported vehicles under the gift scheme and registered vehicles in Pakistan. 42 Chargeability of sales tax on fixed fuel component of energy purchase price. 43 Suggestion for charging sales tax on services rendered/provided to/by Customs Agents. 44 <strong>Sales</strong> tax on Pharmaceuticals. 45 Liability of sales tax under supply of Food Rules, 1999. 46 Clarification regarding issuance of sales tax invoice in respect of CNG fitted vehicles. 47 Levy of sales tax on central excise duty – import of ships for scrapping. 48 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2002-2003. August, 2001 C. No. 3/41-STB /99, dated 18 th August, 2001 C. No. 4/93-STB/ 97, dated 9 th Oct., 2001. C. No. 3(62) STP /97(Pt-I), dated 12 th Oct., 2001. C. No. 1(33) STR /99(Pt-I), dated 12 th Oct., 2001. C. No. 1/16-STB/ 2000, dated 5 th Dec., 2001. <strong>Sales</strong> <strong>Tax</strong> Ruling/ Instruction No. 20/ 2002, dated 22 nd March, 2002. C. No. 1(4) STR/ 2000, dated 20 th April, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling/ Instruction No. 42/ 2002, dated 5 th June, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling/ Instruction No. 46/ 2002, dated 10 th June, 2002. C. No. 1/4-STE/ 2002, dated 15 th June, 2002. the cost while transporta tion is borne by the buyer. Imported goods when later on supplied in the local market are to be assessed in terms of clause 46(2) (a). Steel melters and steel rerolling mills to pay tax on conversion cost of Rs. 2500/M.T. No ST on vehicles if imported under gift scheme and sold by dealers on commission basis. Value of electrical energy includes components in excess of energy purchase price. Clarification regarding value, further tax & record keeping by Customs Agents. Clarification on pharmaceuticals regarding value samples & prin-ting of retail price. Hotel or Restaurant to fix sale price inclusive of ST. No offence if price is fixed exclusive of ST. Exemption of CNG kits not available to car manufacturers. ST to be paid on value of vehicle including CNG kit. Central excise duty to be included in value for assessment of ST on ship plates. Supplies of taxable pharmaceu- ticals made to government hospi- tals chargeable to tax on tender/ 747 764 765 765 780 805 813 823 827 829
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 iii) i
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Sales Tax Instructions, 2009 [Issue
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prosecution evidence(s) available j
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C.No.1
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 23.07.
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Sales Tax Instructions, 2009 are in
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Sales Tax Instructions, 2009 respec
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 paymen
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 Any o
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 1. Exa
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 implem
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Sales Tax Instructions, 2009 throug
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 (v) In
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Sales Tax Instructions, 2009 addres
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 (5) Co
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Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 input
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 3. DTR
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 With r
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 We are
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 Issue-
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Sales Tax Instructions, 2009 1. Rel
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Sales Tax Instructions, 2009 to Mr.
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Sales Tax Instructions, 2009 3. All
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 of val
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Sales Tax Instructions, 2009 I am d
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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 /Quett
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 (oil r
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 ―SPE
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 basis.
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Sales Tax Instructions, 2009 10% in
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Sales Tax Instructions, 2009 COMMIT
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Sales Tax Instructions, 2009 Sales
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 4 Addi
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Sales Tax Instructions, 2009 Import
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NAME ADDRESS REG. NO. OF THE TAXPAY
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 11. Mu
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 ―tax
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