Sales Tax Instructions

dated 11.10.2006.
101 Special procedure
payment of sales tax by
commercial importers.
102 Requirement of sales tax
registration for importers.
103 Request for clarification
regarding definition of
―commercial import‖ and
filling of sales tax return
on quarterly or monthly
basis.
104 Request to restore audit
exemption, amend Annex
-A, delete Annex-B &
rest ore previous
Sales Tax Instructions, 2009
L&P/04 dated 8 th
December, 2006
C. No. 3(12) ST-
L&P/2004 dated
20 th Dec., 2006
C. No. 3(62) STP
/97 (Pt-IV) dated
11 th January,
2007
C. No.3(12)ST-
L&P/04 dated
16 th January,
2007
C. No. 3(12) ST-
L&P/2004 dated
10 th February,
2007
Annexure-C.
105 10% value addition. C. No. 3(12) ST-
L&P/2004 dated
16 th February,
2007
106 Refund / adjustment of
input tax.
107 Request for sales tax
exemption on import of
low density polyethylene
(LDPE) in granular form
(pharmaceutical grade) H.
S. Code 3901-.1000
108 Guidelines for processing
of refund claims filed by
commercial exporters.
C. No. 3(4) ST-
L&P/2005
16518-R dated
20 th February,
2007
C. No. 1(51) STT
/96 dated 3 rd
March, 2007
C. No. 2(1) ST-
L&P /2000 (Pt)
dated 26 th March,
2007
higher than 10%, comer
cial importers to pay
differential amount.
New format for quarterly
return to be filed by the
commercial importers.
Education/govt institutions,
embassies, baggage/gift sch
emes vehicles importer of
exempt goods etc are
exempt from registration.
Commercial importer is
who exclusively engages in
import of goods and
subsequent sale thereof in
the same state.
No exemption from audit.
Minimum value addition is
mandatory for all
commercial importers.
Commercial importers are
not exempt from audit.
Input tax adjustment does
not apply where tax is requi
red to be paid on minimum
value addition basis.
Cases of issuance of adjust
tment advice to importers
of vehicles may be
processed under SRO.
813(I)/2005.
Sales tax exemption is
available to Low Density
Polyethylene (Pharmaceutical
Grade) in terms of
SRO 673(I)/2005.
If commercial exporters
show irregular patterns of
exports GDs (imports and
exports) may be verified
before finalizing the refund.
1450
1460
1466
1476
1478
1482
1487
1496
109 Clarification regarding C. No. 4/1-STB Special excise duty @ 1% 1519