Sales Tax Instructions

86 Zero-rating of surgical
goods under SRO 621(I)/
2005 dated 17.06.2005.
87 Indicative list of SRO
530(I)/2005 dated 06-06-
2005. [Amended vide even
No dated 28.12.2005.]
88 Clarification regarding
exemption of sales tax
under SRO 527(I)/2005
dated 06.06.2005 on raw
material for manufac
turing of tractor parts.
89 Additional indicative lists
of SRO 530(I)/2005 dated
06.06.2005.
90 Supply of switchgear
(8537.0000) and
electricity meter
(9028.3000)
91 Indicative list of SRO
530(I)/2005 dated 06-06-
2005. [Amended vide C
No. 5/23-STB/2005 dated
28.12. 2005
Sales Tax Instructions, 2009
C. No. 5/10-STB/
2005 dated 2 nd
December, 2005
C. No. 5/23-STB
/2005 dated 15 th
December, 2005
C. No. 5/8-STB
/2005 dated 21 st
December, 2005
C. No. 5/23-STB
/2005 dated 28 th
December, 2005
C. No. 5/23-STB
/2005 dated 3 rd
January, 2006
under SRO 533(I)/200.
Zero-rating of surgical
gloves and blood collecting
packs with transfusion sets.
Indicative lists (Annex-A &
B) of tariff headings
covered under the SRO
530(I)/2005.
Manufacturing of tractor
parts is not manufacturing
of plant and machinery,
therefore, raw materials,
imported for tractor parts
are not zero-rated under
SRO 527(I)/2005.
Additional indicative lists
of tariff headings for zero
rating.
1299
1300
1304
1306
Zero rating facility is avail 1308
able to switchgear (8537.
0000) and not to electricity
meters (9028.3000).
C. No. 5/23-STB Medical equipment 1308
/2005 dated 7 th classifiable under PCT
January, 2006 heading 9018.9090 is
chargeable to CD @ 5% in
the indicative list of SRO
530(I)/2005.
92 Clarification regarding C. No.4/57-STB Expression ―rapeseed‖ used 1315
notification Nos. 68(I)/ /97 dated 7 th in the notifications SRO
2006, 69(I)/2006 both February, 2006 68(I)/2006 and 69(I)/2006
dated 28.1.2006.
shall include canola seed.
93 Zero rated local supplies C. No.5/8-STB/ Clarifications on case to 1317
under SRO 527(I)/2005 2005 dated 23 th case basis are not warranted
dated 6.6.2005.
February, 2006 in the presence of explicit
provisions of SRO
527(I)/2005 for zero rating.
94 Export consignment – C. No. 3(9) STM GD registration date to be 1325
registration of GD in lieu /2005 dated 15 th accepted in lieu of MR date
of MR.
March, 2006 to determine date of export.
95 Clarification of SRO C. No. 5/8-STB/ Plant machinery/equipment 1329
530(I)/2005.
2005 dated 21 st in SRO 530(I)/2005 does
March, 2006 not include consumer dura
bles and office machines.
96 Release of imported parts C. No. 5/8-STB Consumer durables released 1330