Sales Tax Instructions

Sales Tax Instructions, 2009
462 Sales tax on consumer
goods manufactured in
Azad Jammu & Kashmir
& Mingora (Swat).
C. No.2(35) STP
/ 97, dated 18 th
August, 1999
463 Sales tax on ―Yogurt‖. C. No. 1/54-STT/
99, dated 19 th
464 Sales tax on ―Milk‖ and
―Milk-based food
preparations‖.
465 De-registration of
members under section 21
of Sales Tax Act, 1990.
466 Exemption of sales tax,
vide Sixth Schedule to the
Sales Tax Act, 1990 on
import of barium sulphate
x-ray grade in one kg
packing.
467 Registration of CNGsupplier.
August, 1999
C. No. 1/42-STT/
99, dated 21 st
August, 1999
C. No. 3(5)STP/
99, dated 25 th
August, 1999
C. No. 1/147-
STT /99, dated
25 th August, 1999
C.No.5(166)STM
/99, dated 28 th
August, 1999
468 C. No.1/42-STP/
99 dated 28 th
469 Input tax refund to
manufacturers –
instructions regarding.
470 Export of Sugar to
Afghanistan via land
route and through Afghan
istan to Central Asian
Republics.[For change see
export policy for 2003.]
471 Sales tax paid on hotel
bills.
472 Amendment No. 9 to
Circular No.1/1999, dated
08.04.1999.
August, 1999
C.No.3/39 STP
98, dated 28 th
August, 1999
C. No. 2(4)STP/
99, dated 28 th
August, 1999
C. No.3(42)STP /
99, dated 30 th
August, 1999
C.No.5(2)STP/98
-Retail(Pt.), dated
1 st September,
1999
Goods manufactured in AJ
& K are not exempt
Mingora (Swat).
Plain yogurt exempt whet
her packed or not or sold
with or w/o brand name.
Milk and milk-based food
preparation of heading
1901 exempt.
Trade Enrolment Certificate
scheme applied to retailers
whose total annual turnover
did not exceed Rs. 5 M.
Barium sulphate 3006.3000
is neither ―medicament‖,
nor is registered as ―Drug‖
therefore, it is not exempt
from sales tax.
CNG suppliers located to
be registered /enrolled by
31.08.1999.
Milk-based food
preparations of Heading
19.01 subjected to ST from
16.08.1999.
Manufacturers making local
supplies can‘t claim refund
of input tax u/s 10 read with
SRO 695(I)/96 & 825(I)/98.
Zero-rating on export of
sugar to Afghanistan & CIS
via land route not allowed.
Input tax not available on
‗food and beverages‘ under
SRO 578(I)/98.
Traders/retailers can use the
photocopy of the form and,
can categorize them under
any of the category.
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