Sales Tax Instructions

Sales Tax Instructions, 2009
value addition. 2005 2004-05 was indicative of
carry forward for
accounting purposes only.
77 Special procedure for
payment of sales tax by
commercial importers on
value addition.
78 Special procedure for
payment of sales tax by
commercial importers on
value addition.
79 Clarification regarding
exemption of sales tax in
terms of serial no. 69 of
6 th schedule on import of
road tractor for semi
trailer of chapter 8701.
80 Amendment in annexure-
C to the chapter II of
Sales Tax Special
Procedure Rules, 2004.
81 Clarification of SRO.
1299(I)/2005 dated
31-12-2005.
82 Levy of Federal Excise
Duty at import stage on
edible oil and vegetable
ghee including cooking
oil vide SRO 24(I)/2006
dated 07-01-2006.
83 Levy of Federal Excise
Duty at import stage on
edible oil and vegetable
ghee including cooking
C. No. 3(12) ST
L&P/04 dated
29 th July, 2005
C. No. 3(12) ST
L&P/04 dated
29 th July, 2005
C.No.2/106-STB
/2005 dated 3 rd
August, 2005
C. No. 3(12) ST
L&P/2004 dated
15 th August, 2005
C. No.1(3) CEB
/2004 dated 6 th
January, 2006
C. No 1(3) CEB
/2004 dated 13 th
January 2006
C. No. (13) CEB
/2004 dated 14 th
January 2006
Concept of carry forward in
the return-cum-payment
challan for commercial
importers as existing prior
to budget 2004-05 was
indicative of carry forward
for accounting purposes
only.
Concept of carry forward in
the return-cum-payment
challan for commercial
importers prior to budget
2004-05 was for accounting
purposes only.
S. No. 69 of the 6 th Sched
ule does not make any
distinction between tract
ors for agricultural or nonagricultural
purposes. Exem
ption on tractors imported
under Transfer of Resid
ence scheme admissible.
Commercial importers to
file statement of value add
ition as per Annexure-C am
ended vide SRO 768(I) 04.
Commercial importers of
edible oil /vegetable ghee
are not required to pay ST
on value addition of 10%
on payment of FED @
Re.1/ kg.
Edible oil is chargeable to
FED @ Re.1/kg at import
stage in addition to 15%
FED leviable under First
Schedule to the Federal
Excise Act, 2005.
FED at @ 1/Kg. at import
stage, from commercial &
industrial importers in lieu
of duty on value addition at
1237
1254
1256
1261
1308
1309
1309