Sales Tax Instructions

Sales Tax Instructions, 2009
goods from person regist
ered under the Sales Tax
Act, 1990 and against tax
invoices issued by such
registered suppliers.
37 Supply of sales taxable
goods to persons/
organizations/ departme-
-nts/departments/companies
authorized to deduct
advance tax under section
50(4) of the Income Tax
Ordinance, 1979.
38 Sales tax on supplies ma
de to Government/Semi-
Government / Defence
Departments and Auton
omous Corporations
authorized to deduct
advance tax under section
50(4) of the Income Tax
Ordinance,1979.
39 Purchase of taxable goods
from registered persons
and against prescribed tax
invoices.
40 Imposition of general
sales tax.
41 Deduction of advance
income tax at the time of
payment of goods and
sales tax registration
42 Procedure of sales tax on
supplies made to
government and payment
thereof through cheques.
AIU/98, dated
15 th December,
1998
C. No. 3(72) STP
/ 99, dated 22 nd
March, 1999
C. No. 4/47-STB
/98, dated 13 th
March, 1999.
C. No. 4(47) STB
/98, Vol dated
27 th March, 1999
C. No. 3(72) STP
/97 (Pt.I) dated
2 nd October, 1999
C. No. 4(47) STB
/98 (Pt-II), dated
8 th March, 2000
C. No. 4(47)STB
/98 (Vol.I), dated
31 st March, 2000
43 Sales tax refund. C. No. 3(2) STP
/99 (Pt.-2) dated
26 th October,
2000
copies of bills from AGPR/
AG/DAO and various
autonomous corporations to
ensure that suppliers are
registered and paid tax.
Supplies of goods to
National bank of Pakistan
and other such institutions
(who are authorized to
deduct advance income tax
under section 50(4) of the
Income Tax Ordinance
1979) are taxable.
Payment of ST by Govt.
Deptts & application of
Sales of Goods Act, 1930.
Section 64-A of the Sale of
Goods Act, 1951 comes
into play when sales tax is
levied on some goods after
a contract has been signed.
Taxable supplies from FAT
A/PATA/NA become taxa
ble when such supplies
made to the tariff areas.
Government departments
(including Defence) to mak
e purchases from registered
persons. They can neither
deduct nor deposit ST.
Clarification on Govern
ment departments and
public sector organization‘s
purchases.
Government departments/
public sector organizations
may demand from new
suppliers, a copy of the
Registration Certificate and
382
379
387
475
541
546
620