Sales Tax Instructions

148 Adjustment note to
service providers.
149 Refund / adjustment of
input tax.
150 ICI Pakistan Powergen
Limited applicability of
SRO 666(I)/2005.
151 Link Direct International
(Private) Limited
apportionment of input
sales tax / FED.
152 ICI Pakistan Powergen
Limited applicability of
SRO 666(I)/2005
153 Enforcement of Sales
Tax (Withholding) Rules,
2007 (SRO 660(I)/2007
dated 30.06.2007)
154 Disposal of cases of
excess input tax (nonzero
rated supplies) for
the period prior to July
2007. [See C. No. 3(13)ST-
L&P /2003 (pt) dt 25.1.08]
155 Disposal of cases of
excess input tax (nonzero
rated supplies) for
the period prior to July
2007.
156 Clarification regarding
admissibility of input tax
on diesel.
Sales Tax Instructions, 2009
C. No. 3(4) ST-
L&P/2005 dated
20 th February,
2007
C. No. 3(4) ST-
L&P/2005 16518
-R dated 20 th
February, 2007
C. No. 3(4) ST-
L&P/2005 dated
3 rd March, 2007
C. No. 3(13) ST-
L&P/2006 dated
3 rd March, 2007
C. No. 3(4) ST-
L&P/2005 dated
8 th March, 2007
C. No. 3(10) ST-
L&P/2007 dated
14 th November,
2007.
C. No. 3(13) ST-
L&P/2003(Pt)
22 nd November,
2007.
C. No. 3(13) ST-
L&P/2003(pt)
dated 25 th
January, 2008
C. No. 3(27) S
(Legal)/04 dated
12 th February,
2008
red to be paid on minimum
value addition basis.
Service providers to be treat
ed as manufacturers. Adjust
ment advice may be issued
under SRO 666(I)/2005.
Cases of issuance of adjust
tment advice to importers
of vehicles may be
processed under SRO.
813(I)/2005.
Amount of excess input tax
not adjusted in 3 months
can be claimed as refund.
There is no provision for
input tax adjustment for
excisable services & can be
made for services subject to
excise duty in VAT mode.
Amount of input tax if not
adjusted in three months
can be paid as refund.
Collectorates failed to show
any interest in implem
entation of Sales Tax (With
holding) Rules, 2007.
Excess input tax was
claimed as refund in the
return for June 2007.
Extend the deadline for
filing of claims under
section 74.
Allow to extend time and
file RCPS for refund claims
up to 29 th February 2008.
Diesel used as fuel in
generation of electric power
is to be considered as stockin-trade
in terms of SRO
578(I)/1998 and input tax
adjustment was admissible
in the past.
1481
1482
1485
1486
1490
1698
1701
1721
1730
157 Issues relating to solvent C. No. 4/57-STB Solvent extractors are allow 1738