Sales Tax Instructions

Sales Tax Instructions, 2009
address of the consumer.
114 Representation of M/s.
Honda fort (Pvt.) Ltd.
115 Sales tax on supply of
imported cotton in the
local market.
C. No. 3(72) STP
/97 (Pt.), dated
2 nd July, 2004
C.No.3(13)St-L&
P/2004 (Pt.), dt
3 rd August, 2004
notification.
Gift items (foot mats etc)
given to purchasers as gifts
/give-away on delivery of
new vehicles is chargeable
to sales tax.
Sales tax is to be charged
@ 15% on local supply of
imported cotton.
1106
1124
116 General sales tax on
condemned vehicles.
117 Special procedure for pay
ment of sales tax by steel
melters and re-rollers.
118 Collection of GST on the
disposal of condemned
vehicles of CPC.
119 Issue of chargeability of
sales tax on generation
and supply of electricity
by M/s. Khayaban-e-
Iqbal (Pvt.)Limited and
M/s. FTC management
company (Pvt.)Limited
for self consumption to
owners and tenants of
building – clarification
regarding.
120 Special procedure for
payment of sales tax by
steel sector on minimum
value addition basis.
121 Clarification regarding
SRO 948(I)/2005 dated
13.09.2005.
122 Chargeability of sales tax
on general repair works
contracts.
C. No. 3(72) STP
/97 dated 23 rd
August, 2004
C. No. 4/85-STB
/97-Pt dated 2 nd
September, 2004
UO No. 3(72)
STP/97 dt 22 nd
December, 2004
C. No. 1(11) STR
/2004 Dated 14 th
April, 2005
C. No. 4(85) STB
/97 dated 27 th
June, 2005
C.No.2/106-STB
/2005 dated 11 th
October, 2005
Sales Tax Circul
ar No. 02/2006
No.1/33-STB/04,
dt 20 th March, 06
15% ST is to be charged on
auction on value of
condemned vehicles.
Payment of sales tax by
steel melters and re-rollers.
Sales tax to be collected on
the bid value against
auction of vehicles of the
Cabinet Division.
Generation, distribution and
utilization of electricity in
private properties is not taxable
if used within proper
ty or building premises
without any intention for
furtherance of regular
business or otherwise on
non-commercial/nonbusiness
basis.
ST liabilities to be
calculated on electric
consumption by the steel
melters and electricity and
gas consumption by the
steel re-rollers.
SRO 948(I)/2005 is
exclusively meant for
agricultural tractors.
Services of construction
and civil works do not
attract the levy of sales tax.
1133
1136
1176
1213
1235
1292
1327
123 Sales tax on sale or C. No.3(72) STP Sales tax on such vehicles, 1414