Sales Tax Instructions

Sales Tax Instructions, 2009
for Payment of Sales Tax
by Commercial Importers
on Value Addition.‖
59 Sales tax on supply of
imported cotton in the
local market.
C.No.3(13)St-L&
P/2004 (Pt.), dt
3 rd August, 2004
484(I)/2004 in respect of
such consignments cleared
during 1.7.04 to 8.7.04.
Sales tax is to be charged
@ 15% on local supply of
imported cotton.
1124
60 Clarification regarding
adjustment of sales tax
paid on value addition at
custom stage.
61 Special procedure for
payment of sales tax by
commercial importers on
value addition.
62 Qasim International
Container Terminal –
sales tax on value
addition by commercial
importers.
63 Special procedure for
payment of sales tax by
commercial importers on
value addition.
64 Levy of sales tax on 10%
value addition on
railways consignments.
65 Disposing of carry over
stock prior to 01.07.2004
by the commercial
importers.
66 Disposing of carry over
stocks prior to 1 st July
2004 by the commercial
importers.
C. No. 3(13) STP
/2003 dated 12 th
August, 2004
C. No. 3(12) ST-
L&P/2004 dated
16 th August, 2004
C. No. 1(24) STR
/2000 dated 1 st
September, 2004
C. No. 3(12) ST-
L&P/04 dated
08 th September,
2004
C. No. 3(12) ST-
L&P/2004 dated
9 th September,
2004
C. No. 3(12)St-L&
P/04 dated 15 th
December, 2004
C. No. 3(12) St-
L&P/04 dated 6 th
January, 2005
67 Clarification required. C. No. 3(13) St-
L&P /04 (Vol.-I)
dated 10 th Janu
ary, 2005
68 Levy of federal excise C. No.1(3)CEB
duty at import stage on /2004 dated 13 th
edible oil and vegetable January, 2005
Calculation of carry
forward under column 12 &
13 of the special return for
the commercial importers.
Clarification on various
issues raised by commercial
importers.
Sales tax on 10% value
addition at import stage not
chargeable on selfconsumption.
Value addition by
commercial importers
which is in excess of 10%
is adjustable against service
charges and other utilities.
10% ST on value addition
from commercial importers
not be collected on goods
for self-consumption.
Commercial importers may
dispose of their inventory
of stocks imported before
30-06-2004.
Board is pleased to extend
the time period to
31.03.2005 for disposal of
left over stocks of goods
imported prior to 1.7. 2004.
Import/local supply of humi
dification plant is to be
charged @ zero percent
under SRO 500(I)/2004.
Items under PCT 1516.
1000 imported for use in
ghee edible oil sectors are
1128
1129
1135
1138
1140
1175
1181
1182
1182