Sales Tax Instructions

Sales Tax Instructions, 2009
government and payment
thereof through cheques.
53 Clarification regarding
deduction of sales tax at
source by government
semi-government and
E.F.Is etc.
23 rd October,
2001
Sales Tax Ruling
/Instruction No.
29/ 2002, dated
9 th April, 2002.
from registered suppliers
prescribed by the Cabinet.
No deduction of ST to be
made by Govt. deptts. at
source.
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54 Payment of sales tax in
respect of government
purchases.
55 Clarification regarding
supply of specified
goods.
56 Deduction of sales tax on
purchases made by
government departments.
C. No. 4(47) STB
/98 dated 20 th
June, 2006
C. No. 3(72) ST-
L&P/97 dated 4 th
July, 2006
C. No. 4/2-STB
/2007(Pt) dated
13 th July, 2007
Collectorates to constitute a
Dedicated Cell under an
AC/DC, to coordinate with
all the Govt. departments.
Supplies to govt/ semi govt.
bodies will be treated as
wholesaler irrespective of
the fact that the goods are
zero-rated or otherwise.
The Govt dept shall deduct
an amount equal to 1/5 th of
the total sales tax amount
shown in invoice and make
payment of the balance
amount to him.
1393
1402
1520
SECTION-7-- Input Tax Adjustment
1 Adjustment of sales tax
paid on the raw materials
wasted during the
manufacturing of taxable
goods.
2 Refund/adjustment of
sales tax paid on partly
manufactured goods.
[Redundant]
3 Procedure regarding
adjustment of sales tax
paid on cement against
tax liability at the final
stage.
4 Refund / adjustment of
sales tax paid on packing
materials used in the
manufacture of taxable
goods.
Sales Tax Circu
lar No. 1/1989,
22 nd August,
1989
Sales Tax Circular
No. 2/1990,
dt.21 st Jan., 1990.
Sales Tax Circular
No. 4/ 1990.
S. Tax Circular
No. 6 of 1990
dated 12 th
September, 1990
ST refund/adjustment is
allowed on the entire
quantity of partly manufa
ctured goods. is considered
as a bye product.
Refund/ Adjustment of tax
on exempt goods used for
production of taxable
goods.
Adjustment on cement/
mosaic tiles in the absence
of cash memo.
Sales tax paid on packing
materials may be allowed.
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2
4
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