Sales Tax Instructions

Sales Tax Instructions, 2009
tax on gas cylinders. April, 1999. ship plates. No adjustment
on gas cylinders.
C. No. 1/57-STT
/97, dated 19 th
November, 1999
33 Exemption from sales tax
to fertilizers under Sixth
Schedule of the Sales Tax
Act, 1990.
34 calculation of sales tax on
imported items.
35 Import of raw material
against export of gold
C. No. 3(62) STP
/97 (Pt-I) dated
19 th April, 2000
C. No. 3(19)STP/
99, dated 9 th
June, 2000.
Ammonium nitrate & potas
sium nitrate are used as
fertilizers. Importers to get
certificate from the
MINFAL.
Valuation addition of impor
ted goods supplied by regist
ered commercial importers.
ST exemption on import of
goods meant for export of
jewelry.
496
550
573
jewelry.
36 Sanction of refund claims
of import-related ST by
the Collectorates of Custo
ms. [Amended vide STGO
No. 3/2002 dt 29.9.2002]
37 Clarification in respect of
import policy in view of
Sales Tax General
Order No.4/
2000, dated 1 st
Sept., 2000.
C. No. 3(2) STP/
99, dated 9 th
October, 2000.
Refund of import related
ST to be decided by
Customs Collectorates.
No registration required for
importers of NRI Scheme.
598
614
abolition of NRI Scheme
– registration of overseas
Pakistanis with sales tax
authorities.
38 Sales tax exemption for
PATA and FATA
importers.
39 Sales tax on import of
raw, pickled and wet blue
hides and skins.
40 Directions contained in
judgment dated 01.02.
2001 passed in writ petition
13903/94, 10267/95
by Honourable Lahore
High Court Lahore in cas
C. No. 2(38) STP
/97, dated 18 th
Nov., 2000.
C. No. 1/72-STT/
96, dated 17 th
May, 2001.
C. No. 1(557) S
(STJ)/94, dated
17 th May, 2001.
Importer of Tribal
Areas/AJK to be registered
u/s 18.
Collectorates not to insist to
show purchase receipt of
raw hides & skins.
Ball bearing is not
machinery & not exempt
from ST.
631
696
697