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Sales Tax Instructions

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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />

SRO 655(I)/2007 dated<br />

29.06.2007.<br />

110 Treatment of excise duty<br />

paid unsold stocks on<br />

June 30, 2007.<br />

111 Issues relating to<br />

commercial importers.<br />

[Amended vide STGO<br />

17/2009 dt 19.3.09]<br />

200 dated 4 th<br />

July, 2007 (Pt)<br />

C. No. 1/(42)<br />

CEB /87 dated 4 th<br />

July, 2007<br />

<strong>Sales</strong> <strong>Tax</strong> Gene<br />

ral Order No.03/<br />

2007, C.No.3(12)<br />

ST-L&P/04 dated<br />

30th July, 2007<br />

112 GST on UPS 10 KVA. C. No. 1(7) STT/<br />

99 dated 7 th<br />

113 Clarification regarding<br />

sales tax incidence on<br />

supply of urea imported<br />

by Trading Corporation<br />

of Pakistan<br />

February, 2008.<br />

C. No. 1(57)STT/<br />

97 dated 11 th<br />

February, 2008.<br />

is chargeable on the import<br />

and production of items<br />

taxable @ 20% or 17.5%.<br />

If excise duty has been<br />

deposited by 30.06.07 and<br />

goods are still lying, FED is<br />

not chargeable again..<br />

2% tax shall be paid on the<br />

same value on which 15%<br />

sales tax is determined. The<br />

unsold stocks of commerc<br />

ial importers on 9.6.07 shall<br />

attract <strong>Sales</strong> <strong>Tax</strong> Rules.<br />

UPS 10 KVA imported for<br />

PTCL call centers @ 5%<br />

customs duty and 0% sales<br />

tax, otherwise is chargeable<br />

@10% CD & 15% ST.<br />

Urea distributor shall issue<br />

invoice in the same manner<br />

as by the TCP i.e., sales tax<br />

paid at import stage shall be<br />

the final discharge of tax.<br />

1519<br />

1525<br />

1724<br />

1724<br />

SECTION 3(4)--Fixed <strong>Sales</strong> <strong>Tax</strong>—(as in 1996- now substituted)<br />

34 Fixed sales tax on<br />

re/rolled mild steel<br />

products.<br />

35 Fixation of sales tax on<br />

motorcycle battery and<br />

battery plates.<br />

36 Fixation of sales tax on<br />

rubber/EVA sheets.<br />

37 <strong>Sales</strong> tax collection on<br />

electric fans.<br />

C. No. 2(15) PC<br />

/91 dated 18 th<br />

May, 1992<br />

C. No. 7(16)-ST<br />

/65, dated 17 th<br />

June, 1993.<br />

C. No. 7(16)-ST<br />

/65, dated 17 th<br />

June, 1993<br />

C. No. 3(4) STT.<br />

II/93, dated 12 th<br />

July, 1993<br />

Fixed sales tax on re/rolled<br />

mild steel products.<br />

Lahore Collectorate collect<br />

ing fixed sales tax on some<br />

fixed tax basis though an<br />

irregular arrangement, yet it<br />

may continue till 30.6.93.<br />

Lahore Collectorate collect<br />

ing fixed sales tax on some<br />

fixed tax basis though an<br />

irregular arrangement, yet it<br />

may continue till 30.6.93.<br />

Fixation of sales tax on the<br />

basis of number of lathes<br />

installed in the fan<br />

manufacturing units.<br />

36<br />

56<br />

57<br />

60

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