Sales Tax Instructions

Sales Tax Instructions, 2009
25 Sales Tax Budget
Instructions 2004-2005.
26 Sales tax refund to
PVMA members.
27 Clarification and
definition of item no.149
in SRO 389(I)/2001 dated
18.06.2001.
28 Representation under
section 7 of the Federal
Board of Revenue Act,
2007 – regarding clarifica
-tion of SRO 466(I)/2007
dated 9.6.2007.
C. No.1/33-STB
/2004, dated 13 th
June, 2004
C. No.3(1)ST-
L&P/2004 dated
9 th March,2005
C. No. 1(1) STR
/2004 dated 15 th
March, 2005
C. No. 4/2-STB
/2007 dated 23 rd
January, 2008
Instructions regading sales
tax @ 20%.
The period between
15.06.2002 to 30.06.2002 is
to be included to settle the
input tax credit issue arising
due to higher rate of ST.
BOPP Films, under PCT
3920.2010 was chargeable
to sales tax @ 20% in terms
of SRO 389(I)/2001.
Packing and wrapping
material (HS code
3920.0000) is chargeable to
sales tax @ 20% whether
imported by manufacturers
or commercial importers.
1093
1196
1198
1720
SECTION-3(2)(e): (ST levied under the Seventh Schedule in 1997 and subsequently
omitted)
1 SRO 230(I)/97, dated 29 th
march, 1997-Clarification
regarding.
C. No.1/11-STT/
97, dated 9 th
April, 1997
Plant/machinery/equipment
as enlsted at S.Nos. 44, 51,
52, 53 and 54 of the 7th
Schedule are covered under
SRO 230(I)/97 hence
deleted from 7 th Schedule.
199
SECTION-3(3A): Liability on Person Receiving the Supply-(see ginners/ginning
in Alphabetical index also)
1 Recovery of arrears from
textile units on account of
purchaser of cotton from
the ginners located within
the jurisdiction of Multan
Collectorate.
C. No. 3(13)STP
/96 (Pt.-I), dated
27th October,
2001
Liability of payment of
sales tax on the purchasing
spinning unit or exporter
after insertion of subsection
3(3A).
770
SECTION-3(3)(b): Imports/Importers
1 Federal budget 1991-92 –
Instructions regarding
matters relating to sales
tax.
C.No. 4(11)/91-
STB, dated 30 th
May, 1991.
Extention of ST on comme
rcial importers of 9 items.
(A.C, T.V. Deep Freezer,
Tiles, Foam products,
Carpets, Paper Board, etc.)
14