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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
107 Application of Provincial<br />
<strong>Tax</strong> Ordinance, 2000 on<br />
the clubs.<br />
108 <strong>Sales</strong> to ordinary<br />
consumers.<br />
109 <strong>Sales</strong> <strong>Tax</strong> Budget<br />
<strong>Instructions</strong> 2001-2002.<br />
110 Implications of the newly<br />
added proviso in section<br />
73.<br />
111 Clarification regarding<br />
payment of further tax in<br />
respect of goods charge<br />
able to sales tax @ 20%.<br />
112 Imposition /realization of<br />
sale tax on sale of goods<br />
belonging to government<br />
of Pakistan through open<br />
auction / tender.<br />
113 Ordinance No.XLVIII of<br />
2001.<br />
114 Clarification regarding<br />
levy of further tax under<br />
section 3 (1A) of the<br />
<strong>Sales</strong> <strong>Tax</strong> Act, 1990 on<br />
supplies made to banks.<br />
115 Suggestion for charging<br />
sales tax on services<br />
rendered/provided to/by<br />
Customs Agents.<br />
116 Clarification regarding<br />
sales tax on the fertilizer<br />
(DAP).<br />
117 Further tax under section<br />
3(1A) of the <strong>Sales</strong> <strong>Tax</strong><br />
Act, 1990 on petroleum<br />
products (Asphalt).<br />
C. No. 1(27)STR/<br />
2000, dated 28 th<br />
Feb., 2001.<br />
C.No. 3(2)STP<br />
/99, dated 7 th<br />
June, 2001<br />
C.No.3(9)ST-L &<br />
P/2001, dated<br />
18 th June, 2001.<br />
C.No.3(36)STP/9<br />
9, dated 27 th<br />
June, 2001.<br />
C.No.3(9)ST-L &<br />
P/2001, dated<br />
28 th June, 2001.<br />
C.No. 4(47)STB<br />
/98 (Vol-I), dated<br />
19 th July, 2001<br />
dt. 2 nd Sept.,<br />
2001.<br />
<strong>Sales</strong> <strong>Tax</strong><br />
Ruling/Instruction<br />
No.65/ 2002,<br />
dated 25 th Oct.,<br />
2002.<br />
C.No.1/16-STB/<br />
2000, dated 5 th<br />
Dec., 2001.<br />
<strong>Sales</strong> <strong>Tax</strong> Ruling<br />
/Instruction No.<br />
5/2002, dt. 19 th<br />
Jan., 2002.<br />
C. No. 1(30) STR<br />
/2000, dated 7 th<br />
Feb., 2002.<br />
Clarification on various<br />
issues regarding clubs/<br />
provincial services.<br />
Further tax leviable on sale<br />
of industrial gases to large<br />
consumers.<br />
<strong>Instructions</strong> regarding<br />
further tax.<br />
Input tax adjustment/refund<br />
allowed if further tax is<br />
charged from un-registered<br />
persons but payment is not<br />
received through bank.<br />
Further tax chargeable on<br />
items attracting 20 % ST.<br />
666<br />
707<br />
709<br />
720<br />
721<br />
Sale tax leviable on sale of 740<br />
govt goods through open<br />
auction / tender. Rate of<br />
further tax enhanced from<br />
1.5% to 3%.<br />
Withdrawal of exemption. 752<br />
Further tax chargeable on<br />
taxable supplies except<br />
retailers, made to<br />
consumers from persons/<br />
organizations.<br />
Clarification regarding<br />
value, further tax & record<br />
keeping by Customs<br />
Agents.<br />
ST on importers of<br />
fertilizers- further tax not<br />
chargeable.<br />
Further tax is leviable on<br />
asphalt being not a<br />
petroleum product.<br />
776<br />
780<br />
786<br />
796
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 107 Application of Provincial <strong>Tax</strong> Ordinance, 2000 on the clubs. 108 <strong>Sales</strong> to ordinary consumers. 109 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2001-2002. 110 Implications of the newly added proviso in section 73. 111 Clarification regarding payment of further tax in respect of goods charge able to sales tax @ 20%. 112 Imposition /realization of sale tax on sale of goods belonging to government of Pakistan through open auction / tender. 113 Ordinance No.XLVIII of 2001. 114 Clarification regarding levy of further tax under section 3 (1A) of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990 on supplies made to banks. 115 Suggestion for charging sales tax on services rendered/provided to/by Customs Agents. 116 Clarification regarding sales tax on the fertilizer (DAP). 117 Further tax under section 3(1A) of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990 on petroleum products (Asphalt). C. No. 1(27)STR/ 2000, dated 28 th Feb., 2001. C.No. 3(2)STP /99, dated 7 th June, 2001 C.No.3(9)ST-L & P/2001, dated 18 th June, 2001. C.No.3(36)STP/9 9, dated 27 th June, 2001. C.No.3(9)ST-L & P/2001, dated 28 th June, 2001. C.No. 4(47)STB /98 (Vol-I), dated 19 th July, 2001 dt. 2 nd Sept., 2001. <strong>Sales</strong> <strong>Tax</strong> Ruling/Instruction No.65/ 2002, dated 25 th Oct., 2002. C.No.1/16-STB/ 2000, dated 5 th Dec., 2001. <strong>Sales</strong> <strong>Tax</strong> Ruling /Instruction No. 5/2002, dt. 19 th Jan., 2002. C. No. 1(30) STR /2000, dated 7 th Feb., 2002. Clarification on various issues regarding clubs/ provincial services. Further tax leviable on sale of industrial gases to large consumers. <strong>Instructions</strong> regarding further tax. Input tax adjustment/refund allowed if further tax is charged from un-registered persons but payment is not received through bank. Further tax chargeable on items attracting 20 % ST. 666 707 709 720 721 Sale tax leviable on sale of 740 govt goods through open auction / tender. Rate of further tax enhanced from 1.5% to 3%. Withdrawal of exemption. 752 Further tax chargeable on taxable supplies except retailers, made to consumers from persons/ organizations. Clarification regarding value, further tax & record keeping by Customs Agents. ST on importers of fertilizers- further tax not chargeable. Further tax is leviable on asphalt being not a petroleum product. 776 780 786 796
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 118 15% sales tax on imports at customs station in tribal areas to be full and final liability of sales tax for supply to Tribal Areas of Balochistan. 119 Ordinance No.XVI of 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling /Instruction No. 18/ 2002, dated 2 nd March, 2002. Dated. March, 2002. 21 st 120 Clarification. C. No. 3(24) STP /2000, dated 28 th March, 2002. 121 Further tax on fertilizers. C. No. 1(57) STT /97, dated 13 th April, 2002. 122 Elimination of tax u/s 50(7A) sale of property by public auction by govt., local authority, public company, etc. 123 Exemption of 1.5% further tax on 18.6.2001. 124 <strong>Sales</strong> <strong>Tax</strong> Budget <strong>Instructions</strong> 2002-2003. 125 3% Additional <strong>Sales</strong> <strong>Tax</strong> on Dettol. 126 Clarification in respect of Section 7 of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. 127 Application of section 73 on supplies of vegetable ghee/cooking oil to unregistered persons. 128 Clarification regarding levy of further tax under section 3 (1A) of the <strong>Sales</strong> <strong>Tax</strong> Ruling /Instruction No. 34/ 2002, dated 27 th April, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling /Instruction No. 35/ 2002, dated 27 th April, 2002. C. No. 1/4-STE/ 2002, dated 15 th June, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling /Instruction No. 55/ 2002, dated 13 th July, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling /Instruction No. 57/ 2002, dated 16 th July, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling /Instruction No. 58/ 2002, dated 17 th July, 2002. <strong>Sales</strong> <strong>Tax</strong> Ruling /Instruction No. 65/ 2002, dated Further tax leviable on imports for Balochistan/ Tribal Areas. 801 Withdrawal of exemption 804 on pharmaceuticals. ST chargeable on retail price & exempt from further tax. Invoice to be illegal if name 806 & address of recipient is not men-tioned. Further tax to be paid on supply to unregistered persons. No further tax on fertilizers. 813 Further tax on un-registered persons @ 18% & 23%. 815 Refund of further tax. 815 Further tax @ 3% not leviable on supplies of ghee/cooking oil to unregistered buyers. Further tax chargeable on ‗Dettol‘ . Further tax chargeable on supply of ghee/edible oil which attract 20 % ST at import stage. Provisions of section 73 not applicable if oil/ghee is sup plied to un-registered per sons & further tax is paid. Further tax chargeable on taxable supplies except retailers, made to 829 838 839 840 860
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Sales Tax Instructions, 2009 2. Mr.
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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 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 copy t
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 iii) i
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 sectio
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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 afores
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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 (D) To
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Sales Tax Instructions, 2009 2. It
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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 For an
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 It is
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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 SALES
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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 5. Kee
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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 7. Unl
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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. Obt
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Sales Tax Instructions, 2009 1. Rel
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Sales Tax Instructions, 2009 PIA He
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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 PART -
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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 10. Co
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 (ii) I
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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 8475.1
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Sales Tax Instructions, 2009 (c) Fo
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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 7. If
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Sales Tax Instructions, 2009 brand
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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 ******
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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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