Sales Tax Instructions

Sales Tax Instructions, 2009
206 Levy of GST on account
of purchases of compo
nents and spare parts to
be consumed in repair
and service of officials
vehicles.
207 Anomaly in the grant of
exemption of agricultural
implements.
208 Sales Tax Budget
Instructions 2001-2002.
188 Removal of long out
standing difficulties of
tax payers. [Rescinded vide
STGO No.3 of 2004 dated
12 th June, 2004]
C. No. 3(72) STP
/99, dated 31 st
May, 2001
C. No. 9(33) STT
/62, dated 6 th
June, 2001
C. No.3(9)ST-L&
P/2001, dated
18 th June, 2001.
Sales Tax General
Order No.2/
2001, dated 30 th
June, 2001.
189 Sales tax on Murabajat. C. No. 1/35-STT
/2001, dated 10 th
July, 2001
Repair of vehicles not liable
to ST. Spare parts/ equipments
supplied are taxable
if purchased from unregistered
suppliers. ST
involved be deducted from
the bills of the suppliers.
Exemption on agricultural
implements is specific and
does not cover parts and
components.
Budget Instructions on
exemption.
Instructions regarding relief
notifications (392(I)/2001,
393(I)/2001, 394(I)/2001 &
395(1)/ 2001).
―Murabajat‖ do not qualify
for exemption from sales
tax.
703
706
709
722
730
190 Sales tax on liquid
cooking oil.
191 Imposition of sales tax on
the drugs(s) finished
goods.
192 Request for M/s. Zabros
Pakistan (Pvt) Ltd,
Islamabad for benefit of
SRO 461(I)/99, 9.4.1999.
193 No response for our letter
dated 22.08.2001.
C. No. 1/61-STT
/99, dated 30 th
July, 2001
C. No. 1/6-STT
/2001, dated 18 th
August, 2001
C. No. 3(17) STP
/99 (Pt-I), dated
11 th September,
2001
C. No. 1(33) STP
/93 (Pt-III), dt.
24 th Sept.,2001
194 Exemption of sales tax. C. No. 1/204-STT
/99 dated 20 th
195 Exemption of sales tax on
gift items.
October, 2001
Under 6 th Schedule edible
oil is exempt while imports
of edible oil are not exempt.
Sunscreen lotion registered
under Drugs Act is class
ified under PCT 3304.9910,
and is not exempt.
If some person has already
paid some part of the
principal amount before the
amnesty period, they can
avail benefit of amnesty.
Voluntarily payment of tax
under amnesty scheme be
fore assessment.
Exemption on finished
goods supplied to Agha
Khan Development
Network and not on raw
material/parts/components.
C. No. 1/64-STT NGOs & other welfare orga
/2000, dated 10 th nizations may avail facility
743
750
754
760
770
781