Sales Tax Instructions

Sales Tax Instructions, 2009
ghee including cooking
oil vide SRO 24(I)/2006
dated 07-01-2006.
69 Levy of federal excise
duty at import stage on
edible oil and vegetable
ghee including cooking
oil.
70 Exemption of sales tax
vide SRO 500(I)/2004
and as per indicative list
of sales tax, SRO
clarification dated
09.08.2004.
C. No. 1(3) CEB/
2004 dated 14 th
January, 2005
C. No. 3(13) St-
L&P/2004 (Vol-
I), Dated 4 th
February, 2005
71 Exemption of sales tax. C. No. 3(13) St-
L&P/2004 (Vol-
I) dated 28 th
February, 2005
72 Exemption of sales tax. C. No. 3(13) St-
L&P/04 (Vol-1)
dated 21 st March,
2005
73 Disposing of carry over
stock prior to 01.07.2004
by the commercial
importers.
74 Disposing of carry over
stock prior to 01.07.2004
for commercial importers.
75 Special procedure for
payment of sales tax by
commercial importers on
value addition.
76 Special procedure for
payment of sales tax by
commercial importers on
C. No. 3(12) ST-
L&P/2004 dated
30 th March, 2005
C. No. 3(12) ST-
L&P/04. dated
2 nd April, 2005
C. No. 3(12) ST-
L&P/04 dated
22 nd June, 2005
C. No. 3(12) ST-
L&P/04
dated 29 th June,
chargeable to FED at Re.1
per kg at import stage in
addition to 15% FED.
FED at @ Re.1/kg at
import stage, levied on
commercial as well as
industrial importers in lieu
of duty payable on value
addition at local
manufacturing stage.
Import and supply of
orthopedic implants and
instruments, classifiable
under PCT headings
9018.9090 and 9021.9000
chargeable to sales tax @
zero-percent.
ST on import of plant
/machinery is zero-rated if
conditions in customs con
cessionary SROs are met.
Even if the concession of
customs duty is denied as
goods are manufactured
locally, the benefit of zerorating
still is accorded
under SRO No.500(I)/2004.
Disposing of carry over
stock prior to 01.07.2004
by the commercial
importers.
Disposal of carry over stock
lying with commercial
importers by 31.03.2005 on
payment of 10% minimum
value addition.
Minimum value addition of
ten per cent shall not apply
on commercial importers
engaged in import and
further supply of zero rated
goods.
Concept of carry forward in
the return for commercial
importers prior to budget
1183
1187
1193
1199
1207
1209
1232
1237