Sales Tax Instructions

Sales Tax Instructions, 2009
196 Custom duty/sales tax on
mineral water import.
197 Clarification regarding le
vy and chargeability of sa
les tax on lease given by
the mining department to
different persons on bid.
198 Exemption of sales tax on
import of fruits from
Afghanistan under Sixth
Schedule of the Sales Tax
Act, 1990.
199 Clarification regarding
exemption of sales tax on
tyres imported by M/s
PIA in terms of sixth
schedule to the Sales Tax
Act, 1990. [See also C. No.
4/19-STB/94, dated 13 th
March, 2001]
200 Clarification regarding
GST on compact disk
recordable.
201 Exemption of sales tax on
toners cartridges.
202 Chargeability of sales tax
on clinker.
203 Exemption of sales tax on
import of hatching eggs.
204 Confirmation regarding
exemption of sales tax on
cement blocks and bricks.
205 Sales tax exemption on
import of edible oils in
crude form under the 6 th
Schedule to the Sales Tax
Act, 1990.
C. No. 3(1) STP/
2000(Pt.2), dt.
29 th March, 2001.
C. No.1/243/STT
/99, dated 11 th
April, 2001
C. No.1/139-STT
/99, dated 20 th
April, 2001
C. No. 4(19)-SB
/94/30, dated 16 th
May, 2001
C. No. 1/98-STT/
2000, dated 17 th
May, 2001.
C. No. 1/98-STT/
2000, dated 17 th
May, 2001.
C. No. 1/82-STT/
96, dated 17 th
May, 2001.
C. No. 1(107) ST
T/2000, dated
28 th May, 2001
C. No. 1(82)-STT
/96, dated 29 th
May, 2001
C. No. 1(57)/STT
/96, dated 29 th
May, 2001
17.06.2000 up to26.07.2000
Non-trade mark water
exempt.
The leasing of land tracts
for the purpose of mining
does not constitute ‗supply‘
but is a ‗rental‘ service,
which is exempt.
Exemption available only
to ‗fresh fruit‘ and not to
‗dry fruit‘ imported from
Afghanistan.
Ruling issued by Sales Tax
Wing dated 13.03.2001 is
not affected by the ruling of
Customs Wing vide C.
No.1(71)Tar.II/88 dated
5.3.1997 which was based
on SRO 444(I)/96, dt
13.06.1996.
Computer hardware
software etc. exempt.
(Position has changed in
budget 2003-2004.)
Toner, Cartridges exempt
from ST.
Cement including Clinker
exempt from ST.
Collectorates may not
charge sales tax on imports
of hatching eggs till final
decision of CBR.
Bricks and cement blocks
(PCT 6810.1100 &
6901.0000) are exempt unconditionally.
All edible oils in crude or
refined form are exempt
except palm or Soya bean
oil.
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